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If I Am Unemployed Do I File Taxes

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If I Am Unemployed Do I File Taxes

If i am unemployed do i file taxes 4. If i am unemployed do i file taxes   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. If i am unemployed do i file taxes Resident aliens are generally taxed in the same way as U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens. If i am unemployed do i file taxes Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business and how it is taxed. If i am unemployed do i file taxes Topics - This chapter discusses: Income that is effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes Income that is not effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes Interrupted period of residence. If i am unemployed do i file taxes Expatriation tax. If i am unemployed do i file taxes Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. If i am unemployed do i file taxes Resident Aliens Resident aliens are generally taxed in the same way as U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens. If i am unemployed do i file taxes This means that their worldwide income is subject to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax and must be reported on their U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax return. If i am unemployed do i file taxes Income of resident aliens is subject to the graduated tax rates that apply to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens. If i am unemployed do i file taxes Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens. If i am unemployed do i file taxes Nonresident Aliens A nonresident alien's income that is subject to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). If i am unemployed do i file taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. If i am unemployed do i file taxes These are the same rates that apply to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens and residents. If i am unemployed do i file taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. If i am unemployed do i file taxes If you were formerly a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen or resident alien, these rules may not apply. If i am unemployed do i file taxes See Expatriation Tax, later, in this chapter. If i am unemployed do i file taxes Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. If i am unemployed do i file taxes Whether you are engaged in a trade or business in the United States depends on the nature of your activities. If i am unemployed do i file taxes The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. If i am unemployed do i file taxes Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. If i am unemployed do i file taxes Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. If i am unemployed do i file taxes For more information, see Services Performed for Foreign Employer in chapter 3. If i am unemployed do i file taxes Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. If i am unemployed do i file taxes Students and trainees. If i am unemployed do i file taxes   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. If i am unemployed do i file taxes A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. If i am unemployed do i file taxes The taxable part of any scholarship or fellowship grant that is U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income is treated as effectively connected with a trade or business in the United States. If i am unemployed do i file taxes Business operations. If i am unemployed do i file taxes   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. If i am unemployed do i file taxes Partnerships. If i am unemployed do i file taxes   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. If i am unemployed do i file taxes Beneficiary of an estate or trust. If i am unemployed do i file taxes   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. If i am unemployed do i file taxes Trading in stocks, securities, and commodities. If i am unemployed do i file taxes   If your only U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident broker or other agent, you are not engaged in a trade or business in the United States. If i am unemployed do i file taxes   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. If i am unemployed do i file taxes   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. If i am unemployed do i file taxes   This discussion does not apply if you have a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. If i am unemployed do i file taxes Trading for a nonresident alien's own account. If i am unemployed do i file taxes   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes business activity. If i am unemployed do i file taxes This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. If i am unemployed do i file taxes   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. If i am unemployed do i file taxes This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. If i am unemployed do i file taxes Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . If i am unemployed do i file taxes Effectively Connected Income If you are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. If i am unemployed do i file taxes This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. If i am unemployed do i file taxes Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. If i am unemployed do i file taxes In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. If i am unemployed do i file taxes For a discussion of these rules, see Foreign Income , later. If i am unemployed do i file taxes Investment Income Investment income from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes sources that may or may not be treated as effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business generally falls into the following three categories. If i am unemployed do i file taxes Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. If i am unemployed do i file taxes ). If i am unemployed do i file taxes Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. If i am unemployed do i file taxes Timber, coal, or domestic iron ore with a retained economic interest. If i am unemployed do i file taxes Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. If i am unemployed do i file taxes Patents transferred before October 5, 1966. If i am unemployed do i file taxes Original issue discount obligations. If i am unemployed do i file taxes Capital gains (and losses). If i am unemployed do i file taxes Use the two tests, described next, to determine whether an item of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income falling in one of the three categories above and received during the tax year is effectively connected with your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. If i am unemployed do i file taxes If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. If i am unemployed do i file taxes Asset-use test. If i am unemployed do i file taxes   This test usually applies to income that is not directly produced by trade or business activities. If i am unemployed do i file taxes Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. If i am unemployed do i file taxes   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. If i am unemployed do i file taxes Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. If i am unemployed do i file taxes Business-activities test. If i am unemployed do i file taxes   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. If i am unemployed do i file taxes The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. If i am unemployed do i file taxes Under this test, if the conduct of the U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business was a material factor in producing the income, the income is considered effectively connected. If i am unemployed do i file taxes Personal Service Income You usually are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business when you perform personal services in the United States. If i am unemployed do i file taxes Personal service income you receive in a tax year in which you are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business is effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. If i am unemployed do i file taxes Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. If i am unemployed do i file taxes The income may be paid to you in the form of cash, services, or property. If i am unemployed do i file taxes If you are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. If i am unemployed do i file taxes However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. If i am unemployed do i file taxes Pensions. If i am unemployed do i file taxes   If you were a nonresident alien engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. If i am unemployed do i file taxes This is true whether or not you are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business in the year you receive the retirement pay. If i am unemployed do i file taxes Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. If i am unemployed do i file taxes You had a fixed place of business in the United States involved in earning the income. If i am unemployed do i file taxes At least 90% of your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source transportation income is attributable to regularly scheduled transportation. If i am unemployed do i file taxes “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. If i am unemployed do i file taxes “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. If i am unemployed do i file taxes This definition applies to both scheduled and chartered air transportation. If i am unemployed do i file taxes If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. If i am unemployed do i file taxes See Transportation Tax, later, in this chapter. If i am unemployed do i file taxes Business Profits and Losses and Sales Transactions All profits or losses from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. If i am unemployed do i file taxes For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. If i am unemployed do i file taxes A share of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. If i am unemployed do i file taxes Real Property Gain or Loss Gains and losses from the sale or exchange of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. If i am unemployed do i file taxes You must treat the gain or loss as effectively connected with that trade or business. If i am unemployed do i file taxes U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest. If i am unemployed do i file taxes   This is any interest in real property located in the United States or the U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation. If i am unemployed do i file taxes Real property includes the following. If i am unemployed do i file taxes Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. If i am unemployed do i file taxes Improvements on land, including buildings, other permanent structures, and their structural components. If i am unemployed do i file taxes Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. If i am unemployed do i file taxes U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation. If i am unemployed do i file taxes   A corporation is a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation if the fair market value of the corporation's U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interests are at least 50% of the total fair market value of: The corporation's U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. If i am unemployed do i file taxes   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business unless you establish that the corporation is not a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation. If i am unemployed do i file taxes   A U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. If i am unemployed do i file taxes An interest in a foreign corporation owning U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property generally is not a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest unless the corporation chooses to be treated as a domestic corporation. If i am unemployed do i file taxes Qualified investment entities. If i am unemployed do i file taxes   Special rules apply to qualified investment entities (QIEs). If i am unemployed do i file taxes A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation. If i am unemployed do i file taxes    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest is treated as a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property gain by the shareholder receiving the distribution. If i am unemployed do i file taxes A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. If i am unemployed do i file taxes A distribution that you do not treat as gain from the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest is included in your gross income as a regular dividend. If i am unemployed do i file taxes Note. If i am unemployed do i file taxes Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. If i am unemployed do i file taxes Domestically controlled QIE. If i am unemployed do i file taxes   The sale of an interest in a domestically controlled QIE is not the sale of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest. If i am unemployed do i file taxes The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. If i am unemployed do i file taxes The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. If i am unemployed do i file taxes Wash sale. If i am unemployed do i file taxes    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. If i am unemployed do i file taxes An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. If i am unemployed do i file taxes If this occurs, you are treated as having gain from the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. If i am unemployed do i file taxes This also applies to any substitute dividend payment. If i am unemployed do i file taxes   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. If i am unemployed do i file taxes Alternative minimum tax. If i am unemployed do i file taxes   There may be a minimum tax on your net gain from the disposition of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interests. If i am unemployed do i file taxes Figure the amount of this tax, if any, on Form 6251. If i am unemployed do i file taxes Withholding of tax. If i am unemployed do i file taxes   If you dispose of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest, the buyer may have to withhold tax. If i am unemployed do i file taxes See the discussion of Tax Withheld on Real Property Sales in chapter 8. If i am unemployed do i file taxes Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. If i am unemployed do i file taxes An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. If i am unemployed do i file taxes The three kinds of foreign source income are listed below. If i am unemployed do i file taxes Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. If i am unemployed do i file taxes Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. If i am unemployed do i file taxes Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. If i am unemployed do i file taxes A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. If i am unemployed do i file taxes Income, gain, or loss from the sale outside the United States, through the U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. If i am unemployed do i file taxes Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. If i am unemployed do i file taxes Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes For example, foreign source interest and dividend equivalents are treated as U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. If i am unemployed do i file taxes Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens and residents. If i am unemployed do i file taxes Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. If i am unemployed do i file taxes However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. If i am unemployed do i file taxes Example. If i am unemployed do i file taxes Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes office of his overseas employer. If i am unemployed do i file taxes He worked in the U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes office until December 25, 2012, but did not leave this country until January 11, 2013. If i am unemployed do i file taxes On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. If i am unemployed do i file taxes All of Ted's income during his stay here is U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income. If i am unemployed do i file taxes During 2012, Ted was engaged in the trade or business of performing personal services in the United States. If i am unemployed do i file taxes Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. If i am unemployed do i file taxes The salary payment Ted received in January 2013 is U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income to him in 2013. If i am unemployed do i file taxes It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. If i am unemployed do i file taxes Real property income. If i am unemployed do i file taxes   You may be able to choose to treat all income from real property as effectively connected. If i am unemployed do i file taxes See Income From Real Property , later, in this chapter. If i am unemployed do i file taxes The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes sources but only if the items are not effectively connected with your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source fixed or determinable annual or periodic gains, profits, or income. If i am unemployed do i file taxes Income is fixed when it is paid in amounts known ahead of time. If i am unemployed do i file taxes Income is determinable whenever there is a basis for figuring the amount to be paid. If i am unemployed do i file taxes Income can be periodic if it is paid from time to time. If i am unemployed do i file taxes It does not have to be paid annually or at regular intervals. If i am unemployed do i file taxes Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. If i am unemployed do i file taxes Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. If i am unemployed do i file taxes A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. If i am unemployed do i file taxes Other items of income, such as royalties, also may be subject to the 30% tax. If i am unemployed do i file taxes Some fixed or determinable income may be exempt from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax. If i am unemployed do i file taxes See chapter 3 if you are not sure whether the income is taxable. If i am unemployed do i file taxes Original issue discount (OID). If i am unemployed do i file taxes   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. If i am unemployed do i file taxes The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. If i am unemployed do i file taxes The 30% tax applies in the following circumstances. If i am unemployed do i file taxes You received a payment on a debt instrument. If i am unemployed do i file taxes In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. If i am unemployed do i file taxes But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. If i am unemployed do i file taxes You sold or exchanged the debt instrument. If i am unemployed do i file taxes The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. If i am unemployed do i file taxes   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Source Income Subject to Withholding, if you bought the debt instrument at original issue. If i am unemployed do i file taxes However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. If i am unemployed do i file taxes You bought the debt instrument at a premium or paid an acquisition premium. If i am unemployed do i file taxes The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Treasury securities). If i am unemployed do i file taxes The debt instrument is a contingent payment or inflation-indexed debt instrument. If i am unemployed do i file taxes For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. If i am unemployed do i file taxes   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. If i am unemployed do i file taxes See chapter 12. If i am unemployed do i file taxes Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business and is not exempted by treaty. If i am unemployed do i file taxes However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. If i am unemployed do i file taxes Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes Social Security Benefits A nonresident alien must include 85% of any U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source fixed or determinable annual or periodic income. If i am unemployed do i file taxes Social security benefits include monthly retirement, survivor, and disability benefits. If i am unemployed do i file taxes This income is exempt under some tax treaties. If i am unemployed do i file taxes See Table 1 in Publication 901, U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Tax Treaties, for a list of tax treaties that exempt U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes social security benefits from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax. If i am unemployed do i file taxes Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. If i am unemployed do i file taxes They apply even if you are engaged in a trade or business in the United States. If i am unemployed do i file taxes These rules do not apply to the sale or exchange of a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. If i am unemployed do i file taxes See Real Property Gain or Loss , earlier, under Effectively Connected Income. If i am unemployed do i file taxes A capital asset is everything you own except: Inventory. If i am unemployed do i file taxes Business accounts or notes receivable. If i am unemployed do i file taxes Depreciable property used in a trade or business. If i am unemployed do i file taxes Real property used in a trade or business. If i am unemployed do i file taxes Supplies regularly used in a trade or business. If i am unemployed do i file taxes Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. If i am unemployed do i file taxes Certain U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes government publications. If i am unemployed do i file taxes Certain commodities derivative financial instruments held by a commodities derivatives dealer. If i am unemployed do i file taxes Hedging transactions. If i am unemployed do i file taxes A capital gain is a gain on the sale or exchange of a capital asset. If i am unemployed do i file taxes A capital loss is a loss on the sale or exchange of a capital asset. If i am unemployed do i file taxes If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. If i am unemployed do i file taxes You may want to read Publication 544. If i am unemployed do i file taxes However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. If i am unemployed do i file taxes Specific tax treatment that applies to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens or residents generally does not apply to you. If i am unemployed do i file taxes The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. If i am unemployed do i file taxes Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. If i am unemployed do i file taxes Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. If i am unemployed do i file taxes Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. If i am unemployed do i file taxes Gains on the sale or exchange of original issue discount obligations. If i am unemployed do i file taxes Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes See Income From Real Property , later. If i am unemployed do i file taxes 183-day rule. If i am unemployed do i file taxes   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. If i am unemployed do i file taxes For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes sources over your capital losses from U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes sources. If i am unemployed do i file taxes This rule applies even if any of the transactions occurred while you were not in the United States. If i am unemployed do i file taxes   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. If i am unemployed do i file taxes   In arriving at your net gain, do not take the following into consideration. If i am unemployed do i file taxes The four types of gains listed earlier. If i am unemployed do i file taxes The deduction for a capital loss carryover. If i am unemployed do i file taxes Capital losses in excess of capital gains. If i am unemployed do i file taxes Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). If i am unemployed do i file taxes Losses from the sale or exchange of property held for personal use. If i am unemployed do i file taxes However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). If i am unemployed do i file taxes See Itemized Deductions in chapter 5. If i am unemployed do i file taxes   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. If i am unemployed do i file taxes Also, you must file your tax return on a calendar-year basis. If i am unemployed do i file taxes   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. If i am unemployed do i file taxes Reporting. If i am unemployed do i file taxes   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. If i am unemployed do i file taxes Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. If i am unemployed do i file taxes Attach them to Form 1040NR. If i am unemployed do i file taxes Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. If i am unemployed do i file taxes The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. If i am unemployed do i file taxes This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. If i am unemployed do i file taxes It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. If i am unemployed do i file taxes You can make this choice only for real property income that is not otherwise effectively connected with your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. If i am unemployed do i file taxes This choice does not treat a nonresident alien, who is not otherwise engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business, as being engaged in a trade or business in the United States during the year. If i am unemployed do i file taxes Example. If i am unemployed do i file taxes You are a nonresident alien and are not engaged in a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes You own a single-family house in the United States that you rent out. If i am unemployed do i file taxes Your rental income for the year is $10,000. If i am unemployed do i file taxes This is your only U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income. If i am unemployed do i file taxes As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. If i am unemployed do i file taxes You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. If i am unemployed do i file taxes You do not have to file a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax return (Form 1040NR) because your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax liability is satisfied by the withholding of tax. If i am unemployed do i file taxes If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. If i am unemployed do i file taxes (See Publication 527, Residential Rental Property, for information on rental expenses. If i am unemployed do i file taxes ) Any resulting net income is taxed at graduated rates. If i am unemployed do i file taxes If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. If i am unemployed do i file taxes For the first year you make the choice, also attach the statement discussed next. If i am unemployed do i file taxes Making the choice. If i am unemployed do i file taxes   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. If i am unemployed do i file taxes Include the following in your statement. If i am unemployed do i file taxes That you are making the choice. If i am unemployed do i file taxes Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. If i am unemployed do i file taxes A complete list of all your real property, or any interest in real property, located in the United States. If i am unemployed do i file taxes Give the legal identification of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes timber, coal, or iron ore in which you have an interest. If i am unemployed do i file taxes The extent of your ownership in the property. If i am unemployed do i file taxes The location of the property. If i am unemployed do i file taxes A description of any major improvements to the property. If i am unemployed do i file taxes The dates you owned the property. If i am unemployed do i file taxes Your income from the property. If i am unemployed do i file taxes Details of any previous choices and revocations of the real property income choice. If i am unemployed do i file taxes   This choice stays in effect for all later tax years unless you revoke it. If i am unemployed do i file taxes Revoking the choice. If i am unemployed do i file taxes   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Individual Income Tax Return, for the year you made the choice and for later tax years. If i am unemployed do i file taxes You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. If i am unemployed do i file taxes If this time period has expired for the year of choice, you cannot revoke the choice for that year. If i am unemployed do i file taxes However, you may revoke the choice for later tax years only if you have IRS approval. If i am unemployed do i file taxes For information on how to get IRS approval, see Regulation section 1. If i am unemployed do i file taxes 871-10(d)(2). If i am unemployed do i file taxes Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . If i am unemployed do i file taxes If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. If i am unemployed do i file taxes Attach a statement to your return that includes the following information (if applicable). If i am unemployed do i file taxes Your name, taxpayer identification number, and tax year. If i am unemployed do i file taxes A description of the types of services performed (whether on or off board). If i am unemployed do i file taxes Names of vessels or registration numbers of aircraft on which you performed the services. If i am unemployed do i file taxes Amount of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source transportation income derived from each type of service for each vessel or aircraft for the calendar year. If i am unemployed do i file taxes Total amount of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source transportation income derived from all types of services for the calendar year. If i am unemployed do i file taxes This 4% tax applies to your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source gross transportation income. If i am unemployed do i file taxes This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. If i am unemployed do i file taxes For transportation income from personal services, the transportation must be between the United States and a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes possession. If i am unemployed do i file taxes For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. If i am unemployed do i file taxes Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residence with a period of nonresidence. If i am unemployed do i file taxes The special rule applies if you meet all of the following conditions. If i am unemployed do i file taxes You were a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident for a period that includes at least 3 consecutive calendar years. If i am unemployed do i file taxes You were a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident for at least 183 days in each of those years. If i am unemployed do i file taxes You ceased to be treated as a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident. If i am unemployed do i file taxes You then again became a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident before the end of the third calendar year after the end of the period described in (1) above. If i am unemployed do i file taxes Under this special rule, you are subject to tax on your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. If i am unemployed do i file taxes Example. If i am unemployed do i file taxes John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. If i am unemployed do i file taxes On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. If i am unemployed do i file taxes During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). If i am unemployed do i file taxes He returned to the United States on October 5, 2013, as a lawful permanent resident. If i am unemployed do i file taxes He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). If i am unemployed do i file taxes Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. If i am unemployed do i file taxes Reporting requirements. If i am unemployed do i file taxes   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. If i am unemployed do i file taxes The return is due by the due date (including extensions) for filing your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes income tax return for the year that you again become a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident. If i am unemployed do i file taxes If you already filed returns for that period, you must file amended returns. If i am unemployed do i file taxes You must attach a statement to your return that identifies the source of all of your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes and foreign gross income and the items of income subject to this special rule. If i am unemployed do i file taxes Expatriation Tax The expatriation tax provisions apply to U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizens who have renounced their citizenship and long-term residents who have ended their residency. If i am unemployed do i file taxes The rules that apply are based on the dates of expatriation, which are described in the following sections. If i am unemployed do i file taxes Expatriation Before June 4, 2004. If i am unemployed do i file taxes Expatriation After June 3, 2004, and Before June 17, 2008. If i am unemployed do i file taxes Expatriation After June 16, 2008. If i am unemployed do i file taxes Long-term resident defined. If i am unemployed do i file taxes   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. If i am unemployed do i file taxes In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. If i am unemployed do i file taxes Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes taxes. If i am unemployed do i file taxes Unless you received a ruling from the IRS that you did not expatriate to avoid U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. If i am unemployed do i file taxes The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). If i am unemployed do i file taxes Table 4-1. If i am unemployed do i file taxes Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . If i am unemployed do i file taxes . If i am unemployed do i file taxes . If i am unemployed do i file taxes   THEN the rules outlined on this page apply if . If i am unemployed do i file taxes . If i am unemployed do i file taxes . If i am unemployed do i file taxes     Your 5-year average annual net income tax was more than . If i am unemployed do i file taxes . If i am unemployed do i file taxes . If i am unemployed do i file taxes OR Your net worth equaled or exceeded . If i am unemployed do i file taxes . If i am unemployed do i file taxes . If i am unemployed do i file taxes 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. If i am unemployed do i file taxes Reporting requirements. If i am unemployed do i file taxes   If you lost your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. If i am unemployed do i file taxes If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. If i am unemployed do i file taxes   Your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. If i am unemployed do i file taxes Penalties. If i am unemployed do i file taxes   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. If i am unemployed do i file taxes The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. If i am unemployed do i file taxes The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. If i am unemployed do i file taxes Expatriation tax. If i am unemployed do i file taxes   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. If i am unemployed do i file taxes It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. If i am unemployed do i file taxes See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. If i am unemployed do i file taxes Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. If i am unemployed do i file taxes Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. If i am unemployed do i file taxes $127,000 if you expatriated or terminated residency in 2005. If i am unemployed do i file taxes $131,000 if you expatriated or terminated residency in 2006. If i am unemployed do i file taxes $136,000 if you expatriated or terminated residency in 2007. If i am unemployed do i file taxes $139,000 if you expatriated or terminated residency in 2008. If i am unemployed do i file taxes Your net worth is $2 million or more on the date of your expatriation or termination of residency. If i am unemployed do i file taxes You fail to certify on Form 8854 that you have complied with all U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. If i am unemployed do i file taxes Exception for dual-citizens and certain minors. If i am unemployed do i file taxes   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. If i am unemployed do i file taxes However, they still must provide the certification required in (3). If i am unemployed do i file taxes Certain dual-citizens. If i am unemployed do i file taxes   You may qualify for the exception described above if all of the following apply. If i am unemployed do i file taxes You became at birth a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen and a citizen of another country and you continue to be a citizen of that other country. If i am unemployed do i file taxes You were never a resident alien of the United States (as defined in chapter 1). If i am unemployed do i file taxes You never held a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes passport. If i am unemployed do i file taxes You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizenship. If i am unemployed do i file taxes Certain minors. If i am unemployed do i file taxes   You may qualify for the exception described above if you meet all of the following requirements. If i am unemployed do i file taxes You became a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen at birth. If i am unemployed do i file taxes Neither of your parents was a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen at the time of your birth. If i am unemployed do i file taxes You expatriated before you were 18½. If i am unemployed do i file taxes You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. If i am unemployed do i file taxes Tax consequences of presence in the United States. If i am unemployed do i file taxes   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. If i am unemployed do i file taxes   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. If i am unemployed do i file taxes Instead, you are treated as a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen or resident and taxed on your worldwide income for that tax year. If i am unemployed do i file taxes You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. If i am unemployed do i file taxes   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. If i am unemployed do i file taxes However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. If i am unemployed do i file taxes You have ties with other countries. If i am unemployed do i file taxes You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. If i am unemployed do i file taxes You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. If i am unemployed do i file taxes Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. If i am unemployed do i file taxes See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. If i am unemployed do i file taxes Related employer. If i am unemployed do i file taxes   If your employer in the United States is any of the following, then your employer is related to you. If i am unemployed do i file taxes You must count any days you performed services in the United States for that employer as days of presence in the United States. If i am unemployed do i file taxes Members of your family. If i am unemployed do i file taxes This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. If i am unemployed do i file taxes ), and lineal descendants (children, grandchildren, etc. If i am unemployed do i file taxes ). If i am unemployed do i file taxes A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. If i am unemployed do i file taxes A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. If i am unemployed do i file taxes (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. If i am unemployed do i file taxes ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. If i am unemployed do i file taxes Date of tax expatriation. If i am unemployed do i file taxes   For purposes of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. If i am unemployed do i file taxes You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. If i am unemployed do i file taxes You file Form 8854 in accordance with the form instructions. If i am unemployed do i file taxes Annual return. If i am unemployed do i file taxes   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. If i am unemployed do i file taxes You must file this form even if you owe no U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes tax. If i am unemployed do i file taxes Penalty. If i am unemployed do i file taxes   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. If i am unemployed do i file taxes You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. If i am unemployed do i file taxes How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes trade or business. If i am unemployed do i file taxes For this purpose, U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes domestic corporation, and Debt obligations of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes persons or of the United States, a state or political subdivision thereof, or the District of Columbia. If i am unemployed do i file taxes U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. If i am unemployed do i file taxes The income or gain is considered U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. If i am unemployed do i file taxes Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. If i am unemployed do i file taxes Other information. If i am unemployed do i file taxes   For more information on the expatriation tax provisions, including exceptions to the tax and special U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes source rules, see section 877 of the Internal Revenue Code. If i am unemployed do i file taxes Expatriation Tax Return If you expatriated or terminated your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. If i am unemployed do i file taxes Attach it to Form 1040NR if you are required to file that form. If i am unemployed do i file taxes If you are present in the United States following your expatriation and are subject to tax as a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen or resident, file Form 8854 with Form 1040. If i am unemployed do i file taxes Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. If i am unemployed do i file taxes Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. If i am unemployed do i file taxes $145,000 if you expatriated or terminated residency in 2009 or 2010. If i am unemployed do i file taxes $147,000 if you expatriated or terminated residency in 2011. If i am unemployed do i file taxes $151,000 if you expatriated or terminated residency in 2012. If i am unemployed do i file taxes $155,000 if you expatriated or terminated residency in 2013. If i am unemployed do i file taxes Your net worth is $2 million or more on the date of your expatriation or termination of residency. If i am unemployed do i file taxes You fail to certify on Form 8854 that you have complied with all U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. If i am unemployed do i file taxes Exception for dual-citizens and certain minors. If i am unemployed do i file taxes   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. If i am unemployed do i file taxes However, they still must provide the certification required in (3) above. If i am unemployed do i file taxes Certain dual-citizens. If i am unemployed do i file taxes   You may qualify for the exception described above if both of the following apply. If i am unemployed do i file taxes You became at birth a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. If i am unemployed do i file taxes You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. If i am unemployed do i file taxes For the purpose of determining U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residency, use the substantial presence test described in chapter 1. If i am unemployed do i file taxes Certain minors. If i am unemployed do i file taxes   You may qualify for the exception described earlier if you meet both of the following requirements. If i am unemployed do i file taxes You expatriated before you were 18½. If i am unemployed do i file taxes You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. If i am unemployed do i file taxes For the purpose of determining U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residency, use the substantial presence test described in chapter 1. If i am unemployed do i file taxes Expatriation date. If i am unemployed do i file taxes   Your expatriation date is the date you relinquish U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes resident). If i am unemployed do i file taxes Former U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizen. If i am unemployed do i file taxes   You are considered to have relinquished your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizenship on the earliest of the following dates. If i am unemployed do i file taxes The date you renounced U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). If i am unemployed do i file taxes The date you furnished to the State Department a signed statement of voluntary relinquishment of U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). If i am unemployed do i file taxes The date the State Department issued a certificate of loss of nationality. If i am unemployed do i file taxes The date that a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes court canceled your certificate of naturalization. If i am unemployed do i file taxes Former long-term resident. If i am unemployed do i file taxes   You are considered to have terminated your long-term residency on the earliest of the following dates. If i am unemployed do i file taxes The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. If i am unemployed do i file taxes The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. If i am unemployed do i file taxes If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. If i am unemployed do i file taxes See Effect of Tax Treaties in chapter 1 for more information about dual residents. If i am unemployed do i file taxes How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). If i am unemployed do i file taxes This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. If i am unemployed do i file taxes But see Exceptions , later. If i am unemployed do i file taxes Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes internal revenue laws. If i am unemployed do i file taxes Losses from deemed sales must be taken into account to the extent otherwise provided under U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes internal revenue laws. If i am unemployed do i file taxes However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. If i am unemployed do i file taxes The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. If i am unemployed do i file taxes $626,000 if you expatriated or terminated residency in 2009. If i am unemployed do i file taxes $627,000 if you expatriated or terminated residency in 2010. If i am unemployed do i file taxes $636,000 if you expatriated or terminated residency in 2011. If i am unemployed do i file taxes $651,000 if you expatriated or terminated residency in 2012. If i am unemployed do i file taxes $668,000 if you expatriated or terminated residency in 2013. If i am unemployed do i file taxes Exceptions. If i am unemployed do i file taxes   The mark-to-market tax does not apply to the following. If i am unemployed do i file taxes Eligible deferred compensation items. If i am unemployed do i file taxes Ineligible deferred compensation items. If i am unemployed do i file taxes Interests in nongrantor trusts. If i am unemployed do i file taxes Specified tax deferred accounts. If i am unemployed do i file taxes Instead, items (1) and (3) may be subject to withholding at source. If i am unemployed do i file taxes In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. If i am unemployed do i file taxes In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. If i am unemployed do i file taxes See paragraphs (d), (e), and (f) of section 877A for more information. If i am unemployed do i file taxes Expatriation Tax Return If you expatriated or terminated your U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. If i am unemployed do i file taxes Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. If i am unemployed do i file taxes Deferral of payment of mark-to-market tax. If i am unemployed do i file taxes   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. If i am unemployed do i file taxes If you make this election, the following rules apply. If i am unemployed do i file taxes You can make the election on a property-by-property basis. If i am unemployed do i file taxes The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. If i am unemployed do i file taxes Interest is charged for the period the tax is deferred. If i am unemployed do i file taxes The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. If i am unemployed do i file taxes The due date of the return required for the year of death. If i am unemployed do i file taxes The time that the security provided for the property fails to be adequate. If i am unemployed do i file taxes See item (6) below. If i am unemployed do i file taxes You make the election on Form 8854. If i am unemployed do i file taxes You must provide adequate security (such as a bond). If i am unemployed do i file taxes You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. If i am unemployed do i file taxes   For more information about the deferral of payment, see the Instructions for Form 8854. 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.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The If I Am Unemployed Do I File Taxes

If i am unemployed do i file taxes 11. If i am unemployed do i file taxes   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. If i am unemployed do i file taxes Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. If i am unemployed do i file taxes Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). If i am unemployed do i file taxes Cómo declarar los beneficios sujetos a impuestos. If i am unemployed do i file taxes Cómo tratar reintegros superiores a los beneficios recibidos durante el año. If i am unemployed do i file taxes Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. If i am unemployed do i file taxes Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. If i am unemployed do i file taxes Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. If i am unemployed do i file taxes Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. If i am unemployed do i file taxes Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. If i am unemployed do i file taxes Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. If i am unemployed do i file taxes Tal vez reciba más de uno de estos formularios para el mismo año. If i am unemployed do i file taxes Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. If i am unemployed do i file taxes Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. If i am unemployed do i file taxes Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. If i am unemployed do i file taxes Lo que no cubre este capítulo. If i am unemployed do i file taxes   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. If i am unemployed do i file taxes Beneficios de nivel 2. If i am unemployed do i file taxes Beneficios dobles adquiridos. If i am unemployed do i file taxes Beneficios suplementarios de anualidad. If i am unemployed do i file taxes Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. If i am unemployed do i file taxes   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. If i am unemployed do i file taxes Para información sobre estos beneficios, vea la Publicación 519, U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. If i am unemployed do i file taxes   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. If i am unemployed do i file taxes Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. If i am unemployed do i file taxes Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. If i am unemployed do i file taxes Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. If i am unemployed do i file taxes Beneficios por hijos. If i am unemployed do i file taxes   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. If i am unemployed do i file taxes Vea A quién se le cobran impuestos , más adelante. If i am unemployed do i file taxes Cómo calcular el ingreso total. If i am unemployed do i file taxes   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. If i am unemployed do i file taxes Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. If i am unemployed do i file taxes    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. If i am unemployed do i file taxes Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. If i am unemployed do i file taxes    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. If i am unemployed do i file taxes Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. If i am unemployed do i file taxes Cantidad base. If i am unemployed do i file taxes   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. If i am unemployed do i file taxes Hoja de Trabajo 11-1. If i am unemployed do i file taxes    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. If i am unemployed do i file taxes Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. If i am unemployed do i file taxes Hoja de Trabajo 11-1. If i am unemployed do i file taxes Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. If i am unemployed do i file taxes Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. If i am unemployed do i file taxes Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. If i am unemployed do i file taxes Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. If i am unemployed do i file taxes A. If i am unemployed do i file taxes   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. If i am unemployed do i file taxes B. If i am unemployed do i file taxes Anote la mitad de la cantidad de la línea A B. If i am unemployed do i file taxes   C. If i am unemployed do i file taxes Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. If i am unemployed do i file taxes   D. If i am unemployed do i file taxes Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . If i am unemployed do i file taxes D. If i am unemployed do i file taxes   E. If i am unemployed do i file taxes Sume las líneas B, C y D E. If i am unemployed do i file taxes   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. If i am unemployed do i file taxes Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. If i am unemployed do i file taxes Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. If i am unemployed do i file taxes Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). If i am unemployed do i file taxes Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. If i am unemployed do i file taxes Ejemplo. If i am unemployed do i file taxes Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. If i am unemployed do i file taxes En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. If i am unemployed do i file taxes Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. If i am unemployed do i file taxes Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. If i am unemployed do i file taxes No tuvo ningún ingreso de intereses exentos de impuestos. If i am unemployed do i file taxes Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. If i am unemployed do i file taxes Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. If i am unemployed do i file taxes Hoja de Trabajo 11-1 completada. If i am unemployed do i file taxes Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. If i am unemployed do i file taxes Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. If i am unemployed do i file taxes Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. If i am unemployed do i file taxes Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. If i am unemployed do i file taxes A. If i am unemployed do i file taxes $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. If i am unemployed do i file taxes B. If i am unemployed do i file taxes Anote la mitad de la cantidad de la línea A B. If i am unemployed do i file taxes 5,500 C. If i am unemployed do i file taxes Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. If i am unemployed do i file taxes 23,300 D. If i am unemployed do i file taxes Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). If i am unemployed do i file taxes D. If i am unemployed do i file taxes -0- E. If i am unemployed do i file taxes Sume las líneas B, C y D E. If i am unemployed do i file taxes $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. If i am unemployed do i file taxes Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. If i am unemployed do i file taxes Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. If i am unemployed do i file taxes Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). If i am unemployed do i file taxes Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. If i am unemployed do i file taxes A quién se le cobran impuestos. If i am unemployed do i file taxes   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. If i am unemployed do i file taxes Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. If i am unemployed do i file taxes La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. If i am unemployed do i file taxes Reintegro de beneficios. If i am unemployed do i file taxes   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. If i am unemployed do i file taxes No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. If i am unemployed do i file taxes Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. If i am unemployed do i file taxes   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. If i am unemployed do i file taxes Los reintegros aparecen en el recuadro 4. If i am unemployed do i file taxes La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). If i am unemployed do i file taxes Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. If i am unemployed do i file taxes Retención de impuestos e impuesto estimado. If i am unemployed do i file taxes   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. If i am unemployed do i file taxes Si opta por hacerlo, tiene que completar un Formulario W-4V. If i am unemployed do i file taxes   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. If i am unemployed do i file taxes Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. If i am unemployed do i file taxes Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. If i am unemployed do i file taxes No puede usar el Formulario 1040EZ. If i am unemployed do i file taxes Cómo hacer la declaración en el Formulario 1040. If i am unemployed do i file taxes   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. If i am unemployed do i file taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. If i am unemployed do i file taxes Cómo hacer la declaración en el Formulario 1040A. If i am unemployed do i file taxes   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. If i am unemployed do i file taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. If i am unemployed do i file taxes Beneficios no sujetos a impuestos. If i am unemployed do i file taxes   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. If i am unemployed do i file taxes Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. If i am unemployed do i file taxes Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. If i am unemployed do i file taxes Máxima parte sujeta a impuestos. If i am unemployed do i file taxes   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. If i am unemployed do i file taxes Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). If i am unemployed do i file taxes Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. If i am unemployed do i file taxes Qué hoja de trabajo debe usar. If i am unemployed do i file taxes   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. If i am unemployed do i file taxes Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. If i am unemployed do i file taxes En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. If i am unemployed do i file taxes La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. If i am unemployed do i file taxes En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. If i am unemployed do i file taxes Recibió un pago de suma global por un año anterior. If i am unemployed do i file taxes En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. If i am unemployed do i file taxes Consulte Elección de suma global , tema que aparece a continuación. If i am unemployed do i file taxes Elección de suma global. If i am unemployed do i file taxes   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. If i am unemployed do i file taxes    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. If i am unemployed do i file taxes Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. If i am unemployed do i file taxes   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. If i am unemployed do i file taxes Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. If i am unemployed do i file taxes Puede optar por este método si eso reduce los beneficios sujetos a impuestos. If i am unemployed do i file taxes Cómo elegir su opción. If i am unemployed do i file taxes   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. If i am unemployed do i file taxes Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. If i am unemployed do i file taxes    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. If i am unemployed do i file taxes No presente una declaración enmendada del año anterior. If i am unemployed do i file taxes Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. If i am unemployed do i file taxes Ejemplo 1. If i am unemployed do i file taxes Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. If i am unemployed do i file taxes Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. If i am unemployed do i file taxes El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. If i am unemployed do i file taxes Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. If i am unemployed do i file taxes Hoja de Trabajo 1 completada. If i am unemployed do i file taxes Cómo Calcular los Beneficios Sujetos a Impuestos 1. If i am unemployed do i file taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes $5,980 2. If i am unemployed do i file taxes Anote la mitad de la línea 1. If i am unemployed do i file taxes 2,990 3. If i am unemployed do i file taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. If i am unemployed do i file taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. If i am unemployed do i file taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. If i am unemployed do i file taxes -0- 5. If i am unemployed do i file taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . If i am unemployed do i file taxes . If i am unemployed do i file taxes -0- 6. If i am unemployed do i file taxes Sume las líneas 2, 3, 4 y 5 31,980 7. If i am unemployed do i file taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. If i am unemployed do i file taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. If i am unemployed do i file taxes -0- 8. If i am unemployed do i file taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. If i am unemployed do i file taxes Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes   Sí. If i am unemployed do i file taxes Reste la línea 7 de la línea 6 31,980 9. If i am unemployed do i file taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. If i am unemployed do i file taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. If i am unemployed do i file taxes 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. If i am unemployed do i file taxes 85) y anote el resultado en la línea 17. If i am unemployed do i file taxes Luego, pase a la línea 18. If i am unemployed do i file taxes   10. If i am unemployed do i file taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios está sujeta a impuestos. If i am unemployed do i file taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. If i am unemployed do i file taxes     Sí. If i am unemployed do i file taxes Reste la línea 9 de la línea 8 6,980 11. If i am unemployed do i file taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. If i am unemployed do i file taxes 9,000 12. If i am unemployed do i file taxes Reste la línea 11 de la línea 10. If i am unemployed do i file taxes Si el resultado es cero o menos, anote “-0-”. If i am unemployed do i file taxes -0- 13. If i am unemployed do i file taxes De las líneas 10 y 11, anote la que sea menor 6,980 14. If i am unemployed do i file taxes Anote la mitad de la línea 13. If i am unemployed do i file taxes 3,490 15. If i am unemployed do i file taxes De las líneas 2 y 14, anote la que sea menor 2,990 16. If i am unemployed do i file taxes Multiplique la línea 12 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes Si la línea 12 es cero, anote “-0-”. If i am unemployed do i file taxes -0- 17. If i am unemployed do i file taxes Sume las líneas 15 y 16. If i am unemployed do i file taxes 2,990 18. If i am unemployed do i file taxes Multiplique la línea 1 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes 5,083 19. If i am unemployed do i file taxes Beneficios sujetos a impuestos. If i am unemployed do i file taxes De las líneas 17 y 18, anote la que sea menor. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. If i am unemployed do i file taxes $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. If i am unemployed do i file taxes En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. If i am unemployed do i file taxes En la línea 20b, anota beneficios sujetos a impuestos de $2,990. If i am unemployed do i file taxes   Ejemplo 2. If i am unemployed do i file taxes Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. If i am unemployed do i file taxes Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. If i am unemployed do i file taxes Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. If i am unemployed do i file taxes Alicia trabajó durante el año y tuvo un salario de $14,000. If i am unemployed do i file taxes Ella efectuó un pago deducible a su arreglo IRA de $1,000. If i am unemployed do i file taxes Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. If i am unemployed do i file taxes Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. If i am unemployed do i file taxes Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. If i am unemployed do i file taxes En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. If i am unemployed do i file taxes Hoja de Trabajo 1 completada. If i am unemployed do i file taxes Cómo Calcular los Beneficios Sujetos a Impuestos 1. If i am unemployed do i file taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes $5,600 2. If i am unemployed do i file taxes Anote la mitad de la línea 1. If i am unemployed do i file taxes 2,800 3. If i am unemployed do i file taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. If i am unemployed do i file taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. If i am unemployed do i file taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. If i am unemployed do i file taxes -0- 5. If i am unemployed do i file taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. If i am unemployed do i file taxes Sume las líneas 2, 3, 4 y 5 32,550 7. If i am unemployed do i file taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. If i am unemployed do i file taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. If i am unemployed do i file taxes 1,000 8. If i am unemployed do i file taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. If i am unemployed do i file taxes Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes   Sí. If i am unemployed do i file taxes Reste la línea 7 de la línea 6 31,550 9. If i am unemployed do i file taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. If i am unemployed do i file taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. If i am unemployed do i file taxes 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. If i am unemployed do i file taxes 85) y anote el resultado en la línea 17. If i am unemployed do i file taxes Luego, pase a la línea 18. If i am unemployed do i file taxes   10. If i am unemployed do i file taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios está sujeta a impuestos. If i am unemployed do i file taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. If i am unemployed do i file taxes     Sí. If i am unemployed do i file taxes Reste la línea 9 de la línea 8   11. If i am unemployed do i file taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. If i am unemployed do i file taxes   12. If i am unemployed do i file taxes Reste la línea 11 de la línea 10. If i am unemployed do i file taxes Si el resultado es cero o menos, anote “-0-”. If i am unemployed do i file taxes   13. If i am unemployed do i file taxes De las líneas 10 y 11, anote la que sea menor   14. If i am unemployed do i file taxes Anote la mitad de la línea 13. If i am unemployed do i file taxes   15. If i am unemployed do i file taxes De las líneas 2 y 14, anote la que sea menor   16. If i am unemployed do i file taxes Multiplique la línea 12 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes Si la línea 12 es cero, anote “-0-”. If i am unemployed do i file taxes   17. If i am unemployed do i file taxes Sume las líneas 15 y 16. If i am unemployed do i file taxes   18. If i am unemployed do i file taxes Multiplique la línea 1 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes   19. If i am unemployed do i file taxes Beneficios sujetos a impuestos. If i am unemployed do i file taxes De las líneas 17 y 18, anote la que sea menor. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. If i am unemployed do i file taxes   Ejemplo 3. If i am unemployed do i file taxes José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. If i am unemployed do i file taxes José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. If i am unemployed do i file taxes El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. If i am unemployed do i file taxes Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. If i am unemployed do i file taxes Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. If i am unemployed do i file taxes Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. If i am unemployed do i file taxes Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. If i am unemployed do i file taxes Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. If i am unemployed do i file taxes En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). If i am unemployed do i file taxes Hoja de Trabajo 1 completada. If i am unemployed do i file taxes Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). If i am unemployed do i file taxes Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. If i am unemployed do i file taxes Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . If i am unemployed do i file taxes • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. If i am unemployed do i file taxes S. If i am unemployed do i file taxes Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. If i am unemployed do i file taxes En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. If i am unemployed do i file taxes       1. If i am unemployed do i file taxes Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. If i am unemployed do i file taxes $10,000 2. If i am unemployed do i file taxes Anote la mitad de la línea 1. If i am unemployed do i file taxes 5,000 3. If i am unemployed do i file taxes Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. If i am unemployed do i file taxes     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. If i am unemployed do i file taxes Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. If i am unemployed do i file taxes -0- 5. If i am unemployed do i file taxes Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . If i am unemployed do i file taxes . If i am unemployed do i file taxes -0- 6. If i am unemployed do i file taxes Sume las líneas 2, 3, 4 y 5 45,500 7. If i am unemployed do i file taxes Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. If i am unemployed do i file taxes     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. If i am unemployed do i file taxes -0- 8. If i am unemployed do i file taxes ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. If i am unemployed do i file taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes   Sí. If i am unemployed do i file taxes Reste la línea 7 de la línea 6 45,500 9. If i am unemployed do i file taxes Si es: Casado que presenta una declaración conjunta, anote $32,000. If i am unemployed do i file taxes Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. If i am unemployed do i file taxes 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. If i am unemployed do i file taxes 85) y anote el resultado en la línea 17. If i am unemployed do i file taxes Luego, pase a la línea 18. If i am unemployed do i file taxes   10. If i am unemployed do i file taxes ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. If i am unemployed do i file taxes Ninguna parte de los beneficios está sujeta a impuestos. If i am unemployed do i file taxes Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. If i am unemployed do i file taxes Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. If i am unemployed do i file taxes     Sí. If i am unemployed do i file taxes Reste la línea 9 de la línea 8 13,500 11. If i am unemployed do i file taxes Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. If i am unemployed do i file taxes 12,000 12. If i am unemployed do i file taxes Reste la línea 11 de la línea 10. If i am unemployed do i file taxes Si el resultado es cero o menos, anote “-0-”. If i am unemployed do i file taxes 1,500 13. If i am unemployed do i file taxes De las líneas 10 y 11, anote la que sea menor 12,000 14. If i am unemployed do i file taxes Anote la mitad de la línea 13. If i am unemployed do i file taxes 6,000 15. If i am unemployed do i file taxes De las líneas 2 y 14, anote la que sea menor 5,000 16. If i am unemployed do i file taxes Multiplique la línea 12 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes Si la línea 12 es cero, anote “-0-”. If i am unemployed do i file taxes 1,275 17. If i am unemployed do i file taxes Sume las líneas 15 y 16. If i am unemployed do i file taxes 6,275 18. If i am unemployed do i file taxes Multiplique la línea 1 por 85% (0. If i am unemployed do i file taxes 85). If i am unemployed do i file taxes 8,500 19. If i am unemployed do i file taxes Beneficios sujetos a impuestos. If i am unemployed do i file taxes De las líneas 17 y 18, anote la que sea menor. If i am unemployed do i file taxes Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. If i am unemployed do i file taxes $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. If i am unemployed do i file taxes José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. If i am unemployed do i file taxes Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. If i am unemployed do i file taxes Pagos por incapacidad. If i am unemployed do i file taxes   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. If i am unemployed do i file taxes Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. If i am unemployed do i file taxes Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. If i am unemployed do i file taxes Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. If i am unemployed do i file taxes Gastos por asuntos legales. If i am unemployed do i file taxes   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. If i am unemployed do i file taxes   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). If i am unemployed do i file taxes Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. If i am unemployed do i file taxes Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. If i am unemployed do i file taxes No use una hoja de trabajo en este caso. If i am unemployed do i file taxes Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. If i am unemployed do i file taxes Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. If i am unemployed do i file taxes Declaración conjunta. If i am unemployed do i file taxes   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. If i am unemployed do i file taxes Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. If i am unemployed do i file taxes Ejemplo. If i am unemployed do i file taxes Juan y María presentan una declaración conjunta para el año 2013. If i am unemployed do i file taxes Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. If i am unemployed do i file taxes María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). If i am unemployed do i file taxes Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. If i am unemployed do i file taxes Reintegro de beneficios recibidos en un año anterior. If i am unemployed do i file taxes   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. If i am unemployed do i file taxes Deducción de $3,000 o menos. If i am unemployed do i file taxes   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. If i am unemployed do i file taxes Reclámela en la línea 23 del Anexo A (Formulario 1040). If i am unemployed do i file taxes Deducción de más de $3,000. If i am unemployed do i file taxes    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. If i am unemployed do i file taxes Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. If i am unemployed do i file taxes Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. If i am unemployed do i file taxes Luego, vuelva a calcular el impuesto para ese año. If i am unemployed do i file taxes Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. If i am unemployed do i file taxes Reste el resultado del apartado (c) del resultado del apartado (a). If i am unemployed do i file taxes Compare el impuesto calculado con los métodos (1) y (2). If i am unemployed do i file taxes Su impuesto para el año 2013 es la menor de las dos cantidades. If i am unemployed do i file taxes Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). If i am unemployed do i file taxes Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. If i am unemployed do i file taxes Marque el recuadro d y escriba “ I. If i am unemployed do i file taxes R. If i am unemployed do i file taxes C. If i am unemployed do i file taxes 1341 ” en el espacio al lado de ese recuadro. If i am unemployed do i file taxes Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). If i am unemployed do i file taxes Prev  Up  Next   Home   More Online Publications