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Individual Income Tax Return Resident 2012 N11

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Individual Income Tax Return Resident 2012 N11

Individual income tax return resident 2012 n11 Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Individual income tax return resident 2012 n11 Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Individual income tax return resident 2012 n11 Definitions The following definitions are used throughout this publication. Individual income tax return resident 2012 n11 Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Individual income tax return resident 2012 n11 See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Individual income tax return resident 2012 n11 Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Individual income tax return resident 2012 n11 You will need to know this date when using this publication for the various tax provisions. Individual income tax return resident 2012 n11 Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Individual income tax return resident 2012 n11 Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Individual income tax return resident 2012 n11 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Individual income tax return resident 2012 n11 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Individual income tax return resident 2012 n11 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Individual income tax return resident 2012 n11 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Individual income tax return resident 2012 n11 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Individual income tax return resident 2012 n11 Charles, Stone, Taney, Vernon, and Webster. Individual income tax return resident 2012 n11 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Individual income tax return resident 2012 n11 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Individual income tax return resident 2012 n11 *For more details, go to www. Individual income tax return resident 2012 n11 fema. Individual income tax return resident 2012 n11 gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Individual income tax return resident 2012 n11 Charitable Giving Incentives. Individual income tax return resident 2012 n11 Net Operating Losses. Individual income tax return resident 2012 n11 Education Credits. Individual income tax return resident 2012 n11 Recapture of Federal Mortgage Subsidy. Individual income tax return resident 2012 n11 Tax Relief for Temporary Relocation. Individual income tax return resident 2012 n11 Employee Retention Credit. Individual income tax return resident 2012 n11 Employer Housing Credit and Exclusion. Individual income tax return resident 2012 n11 Demolition and Clean-up Costs. Individual income tax return resident 2012 n11 Increase in Rehabilitation Credit. Individual income tax return resident 2012 n11 Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Individual income tax return resident 2012 n11 Clair, and Scott. Individual income tax return resident 2012 n11 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Individual income tax return resident 2012 n11 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Individual income tax return resident 2012 n11 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Individual income tax return resident 2012 n11 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Individual income tax return resident 2012 n11 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Individual income tax return resident 2012 n11 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Individual income tax return resident 2012 n11 Genevieve, St. Individual income tax return resident 2012 n11 Louis, the Independent City of St. Individual income tax return resident 2012 n11 Louis, Scott, Sullivan, and Worth. Individual income tax return resident 2012 n11 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Individual income tax return resident 2012 n11 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Individual income tax return resident 2012 n11 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Individual income tax return resident 2012 n11 06/05/2008through07/25/2008 Wisconsin Lafayette. Individual income tax return resident 2012 n11 * For more details, go to www. Individual income tax return resident 2012 n11 fema. Individual income tax return resident 2012 n11 gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 Individuals. Individual income tax return resident 2012 n11   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Individual income tax return resident 2012 n11 A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Individual income tax return resident 2012 n11   A qualified contribution must also meet all of the following requirements. Individual income tax return resident 2012 n11 Be paid after May 1, 2008, and before January 1, 2009. Individual income tax return resident 2012 n11 The contribution must be for relief efforts in one or more Midwestern disaster areas. Individual income tax return resident 2012 n11 Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Individual income tax return resident 2012 n11   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Individual income tax return resident 2012 n11 You can carry over any contributions you are not able to deduct for 2008 because of this limit. Individual income tax return resident 2012 n11 In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Individual income tax return resident 2012 n11 Exception. Individual income tax return resident 2012 n11   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Individual income tax return resident 2012 n11 Corporations. Individual income tax return resident 2012 n11   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Individual income tax return resident 2012 n11 Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Individual income tax return resident 2012 n11 The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Individual income tax return resident 2012 n11 Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Individual income tax return resident 2012 n11 Partners and shareholders. Individual income tax return resident 2012 n11   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Individual income tax return resident 2012 n11 More information. Individual income tax return resident 2012 n11   For more information, see Publication 526 or Publication 542, Corporations. Individual income tax return resident 2012 n11 Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Individual income tax return resident 2012 n11 Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Individual income tax return resident 2012 n11 41 cents per mile for the period July 1 through December 31, 2008. Individual income tax return resident 2012 n11 Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Individual income tax return resident 2012 n11 You cannot claim a deduction or credit for amounts you exclude. Individual income tax return resident 2012 n11 You must keep records of miles driven, time, place (or use), and purpose of the mileage. Individual income tax return resident 2012 n11 The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Individual income tax return resident 2012 n11 50. Individual income tax return resident 2012 n11 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Individual income tax return resident 2012 n11 58. Individual income tax return resident 2012 n11 5 cents per mile for the period July 1 through December 31, 2008. Individual income tax return resident 2012 n11 Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Individual income tax return resident 2012 n11 For more information, see Publication 547. Individual income tax return resident 2012 n11 Limits on personal casualty or theft losses. Individual income tax return resident 2012 n11   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Individual income tax return resident 2012 n11 Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Individual income tax return resident 2012 n11 A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Individual income tax return resident 2012 n11 When to deduct the loss. Individual income tax return resident 2012 n11   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Individual income tax return resident 2012 n11 However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Individual income tax return resident 2012 n11 Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Individual income tax return resident 2012 n11   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Individual income tax return resident 2012 n11 Cross out “2008” and enter “2007” at the top of Form 4684. Individual income tax return resident 2012 n11 Time limit for making election. Individual income tax return resident 2012 n11   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Individual income tax return resident 2012 n11 The due date (without extensions) for filing your 2008 income tax return. Individual income tax return resident 2012 n11 The due date (with extensions) for filing your 2007 income tax return. Individual income tax return resident 2012 n11 Example. Individual income tax return resident 2012 n11 If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Individual income tax return resident 2012 n11 Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Individual income tax return resident 2012 n11 Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Individual income tax return resident 2012 n11 However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Individual income tax return resident 2012 n11 For more information, see the Instructions for Form 4684. Individual income tax return resident 2012 n11 Net Operating Losses This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance loss. Individual income tax return resident 2012 n11   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Individual income tax return resident 2012 n11 However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Individual income tax return resident 2012 n11 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Individual income tax return resident 2012 n11   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance casualty loss. Individual income tax return resident 2012 n11   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Individual income tax return resident 2012 n11 Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Individual income tax return resident 2012 n11 More information. Individual income tax return resident 2012 n11   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Individual income tax return resident 2012 n11 IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Definitions Qualified disaster recovery assistance distribution. Individual income tax return resident 2012 n11   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Individual income tax return resident 2012 n11 The distribution was made on or after the applicable disaster date and before January 1, 2010. Individual income tax return resident 2012 n11 Your main home was located in a Midwestern disaster area on the applicable disaster date. Individual income tax return resident 2012 n11 You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Individual income tax return resident 2012 n11 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Individual income tax return resident 2012 n11   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Individual income tax return resident 2012 n11   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Individual income tax return resident 2012 n11 If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Individual income tax return resident 2012 n11   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Individual income tax return resident 2012 n11 Eligible retirement plan. Individual income tax return resident 2012 n11   An eligible retirement plan can be any of the following. Individual income tax return resident 2012 n11 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Individual income tax return resident 2012 n11 A qualified annuity plan. Individual income tax return resident 2012 n11 A tax-sheltered annuity contract. Individual income tax return resident 2012 n11 A governmental section 457 deferred compensation plan. Individual income tax return resident 2012 n11 A traditional, SEP, SIMPLE, or Roth IRA. Individual income tax return resident 2012 n11 Main home. Individual income tax return resident 2012 n11   Generally, your main home is the home where you live most of the time. Individual income tax return resident 2012 n11 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Individual income tax return resident 2012 n11 Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Individual income tax return resident 2012 n11 However, if you elect, you can include the entire distribution in your income in the year it was received. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Individual income tax return resident 2012 n11 However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Individual income tax return resident 2012 n11 For more information, see Form 8930. Individual income tax return resident 2012 n11 Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Individual income tax return resident 2012 n11 Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Individual income tax return resident 2012 n11 However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Individual income tax return resident 2012 n11 You have three years from the day after the date you received the distribution to make a repayment. Individual income tax return resident 2012 n11 Amounts that are repaid are treated as a qualified rollover and are not included in income. Individual income tax return resident 2012 n11 Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Individual income tax return resident 2012 n11 See Form 8930 for more information on how to report repayments. Individual income tax return resident 2012 n11 Exceptions. Individual income tax return resident 2012 n11   You cannot repay the following types of distributions. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Individual income tax return resident 2012 n11 Required minimum distributions. Individual income tax return resident 2012 n11 Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Individual income tax return resident 2012 n11 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Individual income tax return resident 2012 n11 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Individual income tax return resident 2012 n11 To be a qualified distribution, the distribution must meet all of the following requirements. Individual income tax return resident 2012 n11 The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Individual income tax return resident 2012 n11 The distribution was received after the date that was 6 months before the day after the applicable disaster date. Individual income tax return resident 2012 n11 The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Individual income tax return resident 2012 n11 Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Individual income tax return resident 2012 n11 A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Individual income tax return resident 2012 n11 You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Individual income tax return resident 2012 n11 Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 The following benefits are available to qualified individuals. Individual income tax return resident 2012 n11 Increases to the limits for distributions treated as loans from employer plans. Individual income tax return resident 2012 n11 A 1-year suspension for payments due on plan loans. Individual income tax return resident 2012 n11 Qualified individual. Individual income tax return resident 2012 n11   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Individual income tax return resident 2012 n11 Limits on plan loans. Individual income tax return resident 2012 n11   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Individual income tax return resident 2012 n11 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Individual income tax return resident 2012 n11 If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Individual income tax return resident 2012 n11 One-year suspension of loan payments. Individual income tax return resident 2012 n11   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Individual income tax return resident 2012 n11 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Individual income tax return resident 2012 n11 Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Individual income tax return resident 2012 n11 Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Individual income tax return resident 2012 n11 Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Earned income. Individual income tax return resident 2012 n11    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Individual income tax return resident 2012 n11 If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Individual income tax return resident 2012 n11 Joint returns. Individual income tax return resident 2012 n11   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Individual income tax return resident 2012 n11 If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Individual income tax return resident 2012 n11 Making the election. Individual income tax return resident 2012 n11   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Individual income tax return resident 2012 n11 However, you can make the election for the additional child tax credit even if you do not take the EIC. Individual income tax return resident 2012 n11   Electing to use your 2007 earned income can increase or decrease your EIC. Individual income tax return resident 2012 n11 Take the following steps to decide whether to make the election. Individual income tax return resident 2012 n11 Figure your 2008 EIC using your 2007 earned income. Individual income tax return resident 2012 n11 Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Individual income tax return resident 2012 n11 Add the results of (1) and (2). Individual income tax return resident 2012 n11 Figure your 2008 EIC using your 2008 earned income. Individual income tax return resident 2012 n11 Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Individual income tax return resident 2012 n11 Add the results of (4) and (5). Individual income tax return resident 2012 n11 Compare the results of (3) and (6). Individual income tax return resident 2012 n11 If (3) is larger than (6), it is to your benefit to make the election. Individual income tax return resident 2012 n11 If (3) is equal to or smaller than (6), making the election will not help you. Individual income tax return resident 2012 n11   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Individual income tax return resident 2012 n11   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Individual income tax return resident 2012 n11 Getting your 2007 tax return information. Individual income tax return resident 2012 n11   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Individual income tax return resident 2012 n11 You can also get this information by visiting the IRS website at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov. Individual income tax return resident 2012 n11   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Individual income tax return resident 2012 n11 See Request for Copy or Transcript of Tax Return on page 11. Individual income tax return resident 2012 n11 Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 The additional exemption amount is claimed on Form 8914. Individual income tax return resident 2012 n11 You can claim an additional exemption amount only one time for a specific individual. Individual income tax return resident 2012 n11 If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Individual income tax return resident 2012 n11 The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Individual income tax return resident 2012 n11 Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Individual income tax return resident 2012 n11 The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Individual income tax return resident 2012 n11 If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Individual income tax return resident 2012 n11 For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Individual income tax return resident 2012 n11 If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Individual income tax return resident 2012 n11 In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Individual income tax return resident 2012 n11 To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Individual income tax return resident 2012 n11 If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Individual income tax return resident 2012 n11 You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Individual income tax return resident 2012 n11 You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Individual income tax return resident 2012 n11 Food, clothing, or personal items consumed or used by the displaced individual. Individual income tax return resident 2012 n11 Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Individual income tax return resident 2012 n11 Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Individual income tax return resident 2012 n11 However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Individual income tax return resident 2012 n11 Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Individual income tax return resident 2012 n11 For more information, see Form 8914. Individual income tax return resident 2012 n11 Education Credits This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Individual income tax return resident 2012 n11 The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Individual income tax return resident 2012 n11 The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Individual income tax return resident 2012 n11 The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Individual income tax return resident 2012 n11 This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Individual income tax return resident 2012 n11 In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Individual income tax return resident 2012 n11 Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Individual income tax return resident 2012 n11 For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Individual income tax return resident 2012 n11 For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Individual income tax return resident 2012 n11 The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Individual income tax return resident 2012 n11 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Individual income tax return resident 2012 n11 You will need to contact the eligible educational institution for qualified room and board costs. Individual income tax return resident 2012 n11 For more information, see Form 8863. Individual income tax return resident 2012 n11 See Form 8917 for the tuition and fees deduction. Individual income tax return resident 2012 n11 Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Individual income tax return resident 2012 n11 However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Individual income tax return resident 2012 n11 This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Individual income tax return resident 2012 n11 Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Individual income tax return resident 2012 n11 Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Individual income tax return resident 2012 n11 If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Individual income tax return resident 2012 n11 This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Individual income tax return resident 2012 n11 You may also have to reduce certain tax attributes by the amount excluded. Individual income tax return resident 2012 n11 For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Individual income tax return resident 2012 n11 Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Individual income tax return resident 2012 n11 The IRS has exercised this authority as follows. Individual income tax return resident 2012 n11 In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Individual income tax return resident 2012 n11 Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Individual income tax return resident 2012 n11 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Individual income tax return resident 2012 n11 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Individual income tax return resident 2012 n11 Use Form 5884-A to claim the credit. Individual income tax return resident 2012 n11 Employers affected by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Eligible employer. Individual income tax return resident 2012 n11   For this purpose, an eligible employer is any employer who meets all of the following. Individual income tax return resident 2012 n11 Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Individual income tax return resident 2012 n11 Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Individual income tax return resident 2012 n11 Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Eligible employee. Individual income tax return resident 2012 n11   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Individual income tax return resident 2012 n11 An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Individual income tax return resident 2012 n11 Qualified wages. Individual income tax return resident 2012 n11   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Individual income tax return resident 2012 n11 In addition, the wages must have been paid or incurred after the applicable disaster date. Individual income tax return resident 2012 n11    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Individual income tax return resident 2012 n11    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Individual income tax return resident 2012 n11 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Individual income tax return resident 2012 n11 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Individual income tax return resident 2012 n11   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Individual income tax return resident 2012 n11 For a special rule that applies to railroad employees, see section 51(h)(1)(B). Individual income tax return resident 2012 n11   Qualified wages do not include the following. Individual income tax return resident 2012 n11 Wages paid to your dependent or a related individual. Individual income tax return resident 2012 n11 See section 51(i)(1). Individual income tax return resident 2012 n11 Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Individual income tax return resident 2012 n11 Wages for services of replacement workers during a strike or lockout. Individual income tax return resident 2012 n11   For more information, see Form 5884-A. Individual income tax return resident 2012 n11 Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Individual income tax return resident 2012 n11 The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Individual income tax return resident 2012 n11 The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Individual income tax return resident 2012 n11 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Individual income tax return resident 2012 n11 The employer must use Form 5884-A to claim the credit. Individual income tax return resident 2012 n11 A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Individual income tax return resident 2012 n11 The employee cannot be your dependent or a related individual. Individual income tax return resident 2012 n11 See section 51(i)(1). Individual income tax return resident 2012 n11 For more information, see Form 5884-A. Individual income tax return resident 2012 n11 Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Individual income tax return resident 2012 n11 Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Individual income tax return resident 2012 n11 Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Individual income tax return resident 2012 n11 The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Individual income tax return resident 2012 n11 For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Individual income tax return resident 2012 n11 For certified historic structures, the credit percentage is increased from 20% to 26%. Individual income tax return resident 2012 n11 For more information, see Form 3468, Investment Credit. Individual income tax return resident 2012 n11 Request for Copy or Transcript of Tax Return Request for copy of tax return. Individual income tax return resident 2012 n11   You can use Form 4506 to order a copy of your tax return. Individual income tax return resident 2012 n11 Generally, there is a $57 fee for requesting each copy of a tax return. Individual income tax return resident 2012 n11 If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Individual income tax return resident 2012 n11 Request for transcript of tax return. Individual income tax return resident 2012 n11   You can use Form 4506-T to order a free transcript of your tax return. Individual income tax return resident 2012 n11 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Individual income tax return resident 2012 n11 You can also call 1-800-829-1040 to order a transcript. Individual income tax return resident 2012 n11 How To Get Tax Help Special IRS assistance. Individual income tax return resident 2012 n11   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Individual income tax return resident 2012 n11 We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Individual income tax return resident 2012 n11 Call 1-866-562-5227 Monday through FridayIn English–7 a. Individual income tax return resident 2012 n11 m. Individual income tax return resident 2012 n11 to 10 p. Individual income tax return resident 2012 n11 m. Individual income tax return resident 2012 n11 local timeIn Spanish–8 a. Individual income tax return resident 2012 n11 m. Individual income tax return resident 2012 n11 to 9:30 p. Individual income tax return resident 2012 n11 m. Individual income tax return resident 2012 n11 local time   The IRS website at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov has notices and other tax relief information. Individual income tax return resident 2012 n11 Check it periodically for any new guidance. Individual income tax return resident 2012 n11 You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Individual income tax return resident 2012 n11 By selecting the method that is best for you, you will have quick and easy access to tax help. Individual income tax return resident 2012 n11 Contacting your Taxpayer Advocate. Individual income tax return resident 2012 n11   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Individual income tax return resident 2012 n11 Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Individual income tax return resident 2012 n11 Our service is free, confidential, and tailored to meet your needs. Individual income tax return resident 2012 n11 You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Individual income tax return resident 2012 n11 TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Individual income tax return resident 2012 n11 This includes businesses as well as individuals. Individual income tax return resident 2012 n11 TAS employees know the IRS and how to navigate it. Individual income tax return resident 2012 n11 We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Individual income tax return resident 2012 n11 TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Individual income tax return resident 2012 n11 You can call your local advocate, whose number is in your phone book, in Pub. Individual income tax return resident 2012 n11 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov/advocate. Individual income tax return resident 2012 n11 You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Individual income tax return resident 2012 n11 You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Individual income tax return resident 2012 n11 taxtoolkit. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov. Individual income tax return resident 2012 n11 Low Income Taxpayer Clinics (LITCs). Individual income tax return resident 2012 n11   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Individual income tax return resident 2012 n11 LITCs are independent from the IRS. Individual income tax return resident 2012 n11 Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Individual income tax return resident 2012 n11 If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Individual income tax return resident 2012 n11 For more information, see Publication 4134, Low Income Taxpayer Clinic List. Individual income tax return resident 2012 n11 This publication is available at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Individual income tax return resident 2012 n11 Free tax services. Individual income tax return resident 2012 n11   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Individual income tax return resident 2012 n11 It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Individual income tax return resident 2012 n11 It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Individual income tax return resident 2012 n11   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Individual income tax return resident 2012 n11 Free help with your return. Individual income tax return resident 2012 n11   Free help in preparing your return is available nationwide from IRS-trained volunteers. Individual income tax return resident 2012 n11 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Individual income tax return resident 2012 n11 Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Individual income tax return resident 2012 n11 To find the nearest VITA or TCE site, call 1-800-829-1040. Individual income tax return resident 2012 n11   As part of the TCE program, AARP offers the Tax-Aide counseling program. Individual income tax return resident 2012 n11 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Individual income tax return resident 2012 n11 aarp. Individual income tax return resident 2012 n11 org/money/taxaide. Individual income tax return resident 2012 n11   For more information on these programs, go to www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov and enter keyword “VITA” in the upper right-hand corner. Individual income tax return resident 2012 n11 Internet. Individual income tax return resident 2012 n11 You can access the IRS website at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov 24 hours a day, 7 days a week to: E-file your return. Individual income tax return resident 2012 n11 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Individual income tax return resident 2012 n11 Check the status of your 2009 refund. Individual income tax return resident 2012 n11 Go to www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov and click on Where's My Refund. Individual income tax return resident 2012 n11 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Individual income tax return resident 2012 n11 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Individual income tax return resident 2012 n11 Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Individual income tax return resident 2012 n11 Download forms, instructions, and publications. Individual income tax return resident 2012 n11 Order IRS products online. Individual income tax return resident 2012 n11 Research your tax questions online. Individual income tax return resident 2012 n11 Search publications online by topic or keyword. Individual income tax return resident 2012 n11 Use the online Internal Revenue Code, Regulations, or other official guidance. Individual income tax return resident 2012 n11 View Internal Revenue Bulletins (IRBs) published in the last few years. Individual income tax return resident 2012 n11 Figure your withholding allowances using the withholding calculator online at www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov/individuals. Individual income tax return resident 2012 n11 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Individual income tax return resident 2012 n11 Sign up to receive local and national tax news by email. Individual income tax return resident 2012 n11 Get information on starting and operating a small business. Individual income tax return resident 2012 n11 Phone. Individual income tax return resident 2012 n11 Many services are available by phone. Individual income tax return resident 2012 n11 Ordering forms, instructions, and publications. Individual income tax return resident 2012 n11 Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Individual income tax return resident 2012 n11 You should receive your order within 10 days. Individual income tax return resident 2012 n11 Asking tax questions. Individual income tax return resident 2012 n11 Call the IRS with your tax questions at 1-800-829-1040. Individual income tax return resident 2012 n11 Solving problems. Individual income tax return resident 2012 n11 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Individual income tax return resident 2012 n11 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Individual income tax return resident 2012 n11 Call your local Taxpayer Assistance Center for an appointment. Individual income tax return resident 2012 n11 To find the number, go to www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Individual income tax return resident 2012 n11 TTY/TDD equipment. Individual income tax return resident 2012 n11 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Individual income tax return resident 2012 n11 TeleTax topics. Individual income tax return resident 2012 n11 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Individual income tax return resident 2012 n11 Refund information. Individual income tax return resident 2012 n11 To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Individual income tax return resident 2012 n11 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Individual income tax return resident 2012 n11 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Individual income tax return resident 2012 n11 Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Individual income tax return resident 2012 n11 Refunds are sent out weekly on Fridays. Individual income tax return resident 2012 n11 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Individual income tax return resident 2012 n11 Other refund information. Individual income tax return resident 2012 n11 To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Individual income tax return resident 2012 n11 Evaluating the quality of our telephone services. Individual income tax return resident 2012 n11 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Individual income tax return resident 2012 n11 One method is for a second IRS representative to listen in on or record random telephone calls. Individual income tax return resident 2012 n11 Another is to ask some callers to complete a short survey at the end of the call. Individual income tax return resident 2012 n11 Walk-in. Individual income tax return resident 2012 n11 Many products and services are available on a walk-in basis. Individual income tax return resident 2012 n11 Products. Individual income tax return resident 2012 n11 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Individual income tax return resident 2012 n11 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Individual income tax return resident 2012 n11 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Individual income tax return resident 2012 n11 Services. Individual income tax return resident 2012 n11 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Individual income tax return resident 2012 n11 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Individual income tax return resident 2012 n11 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Individual income tax return resident 2012 n11 No appointment is necessary—just walk in. Individual income tax return resident 2012 n11 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Individual income tax return resident 2012 n11 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Individual income tax return resident 2012 n11 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Individual income tax return resident 2012 n11 All other issues will be handled without an appointment. Individual income tax return resident 2012 n11 To find the number of your local office, go to www. Individual income tax return resident 2012 n11 irs. Individual income tax return resident 2012 n11 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Individual income tax return resident 2012 n11 Mail. Individual income tax return resident 2012 n11 You can send your order for forms, instructions, and publications to the address below. Individual income tax return resident 2012 n11 You should receive a response within 10 days after your request is received. Individual income tax return resident 2012 n11 Internal Revenue Service1201 N. Individual income tax return resident 2012 n11 Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Individual income tax return resident 2012 n11 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Individual income tax return resident 2012 n11 Prior-year forms, instructions, and publications. Individual income tax return resident 2012 n11 Tax Map: an electronic research tool and finding aid. Individual income tax return resident 2012 n11 Tax law frequently asked questions. Individual income tax return resident 2012 n11 Tax Topics from the IRS telephone response system. Individual income tax return resident 2012 n11 Internal Revenue Code—Title 26 of the U. Individual income tax return resident 2012 n11 S. Individual income tax return resident 2012 n11 Code. Individual income tax return resident 2012 n11 Fill-in, print, and save features for most tax forms. 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The Individual Income Tax Return Resident 2012 N11

Individual income tax return resident 2012 n11 21. Individual income tax return resident 2012 n11   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Individual income tax return resident 2012 n11 ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. Individual income tax return resident 2012 n11  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. Individual income tax return resident 2012 n11 5% si usted o su cónyuge tiene 65 años de edad o más). Individual income tax return resident 2012 n11 Tarifa estándar por milla. Individual income tax return resident 2012 n11  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. Individual income tax return resident 2012 n11 Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. Individual income tax return resident 2012 n11 Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. Individual income tax return resident 2012 n11 Qué gastos puede incluir este año. Individual income tax return resident 2012 n11 Qué cantidad de los gastos puede deducir. Individual income tax return resident 2012 n11 De qué personas puede incluir gastos médicos. Individual income tax return resident 2012 n11 Qué gastos médicos se pueden incluir. Individual income tax return resident 2012 n11 Cómo tratar los reembolsos. Individual income tax return resident 2012 n11 Cómo declarar la deducción en la declaración de impuestos. Individual income tax return resident 2012 n11 Cómo declarar gastos de trabajo relacionados con la incapacidad. Individual income tax return resident 2012 n11 Cómo declarar los costos del seguro médico si trabaja por cuenta propia. Individual income tax return resident 2012 n11 Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. Individual income tax return resident 2012 n11 Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. Individual income tax return resident 2012 n11 Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. Individual income tax return resident 2012 n11 Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. Individual income tax return resident 2012 n11 No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. Individual income tax return resident 2012 n11 Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. Individual income tax return resident 2012 n11 Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. Individual income tax return resident 2012 n11 ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. Individual income tax return resident 2012 n11 Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. Individual income tax return resident 2012 n11 Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. Individual income tax return resident 2012 n11 Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. Individual income tax return resident 2012 n11 Declaraciones por separado. Individual income tax return resident 2012 n11   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. Individual income tax return resident 2012 n11 Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. Individual income tax return resident 2012 n11 Estados donde rige la ley de los bienes gananciales. Individual income tax return resident 2012 n11   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. Individual income tax return resident 2012 n11 Cada uno de ustedes debería incluir la mitad de los gastos. Individual income tax return resident 2012 n11 Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. Individual income tax return resident 2012 n11 Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. Individual income tax return resident 2012 n11 ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. Individual income tax return resident 2012 n11 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. Individual income tax return resident 2012 n11 El 10% de esa cantidad es $4,000. Individual income tax return resident 2012 n11 Usted pagó gastos médicos de $2,500. Individual income tax return resident 2012 n11 No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. Individual income tax return resident 2012 n11 ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. Individual income tax return resident 2012 n11 Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. Individual income tax return resident 2012 n11 Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. Individual income tax return resident 2012 n11 Usted Puede incluir los gastos médicos que pagó por usted mismo. Individual income tax return resident 2012 n11 Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. Individual income tax return resident 2012 n11 Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. Individual income tax return resident 2012 n11 Ejemplo 1. Individual income tax return resident 2012 n11 María recibió tratamiento médico antes de casarse con Guillermo. Individual income tax return resident 2012 n11 Guillermo pagó por el tratamiento después de casarse. Individual income tax return resident 2012 n11 Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. Individual income tax return resident 2012 n11 Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. Individual income tax return resident 2012 n11 María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. Individual income tax return resident 2012 n11 Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. Individual income tax return resident 2012 n11 Ejemplo 2. Individual income tax return resident 2012 n11 Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. Individual income tax return resident 2012 n11 Juan se casó con Beatriz este año y presentan una declaración conjunta. Individual income tax return resident 2012 n11 Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. Individual income tax return resident 2012 n11 Dependiente Puede incluir los gastos médicos que pagó por su dependiente. Individual income tax return resident 2012 n11 Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Individual income tax return resident 2012 n11 Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. Individual income tax return resident 2012 n11 Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . Individual income tax return resident 2012 n11 Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. Individual income tax return resident 2012 n11 Excepción por hijo adoptivo. Individual income tax return resident 2012 n11   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. Individual income tax return resident 2012 n11 Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. Individual income tax return resident 2012 n11 Hijo adoptivo. Individual income tax return resident 2012 n11   Un hijo legalmente adoptado se considera su propio hijo. Individual income tax return resident 2012 n11 Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. Individual income tax return resident 2012 n11   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. Individual income tax return resident 2012 n11   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. Individual income tax return resident 2012 n11   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. Individual income tax return resident 2012 n11    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. Individual income tax return resident 2012 n11 Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. Individual income tax return resident 2012 n11 Hijo de padres divorciados o separados. Individual income tax return resident 2012 n11   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. Individual income tax return resident 2012 n11 Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. Individual income tax return resident 2012 n11 Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). Individual income tax return resident 2012 n11 Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. Individual income tax return resident 2012 n11 Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. Individual income tax return resident 2012 n11 Manutención reclamada conforme a un acuerdo de manutención múltiple. Individual income tax return resident 2012 n11   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. Individual income tax return resident 2012 n11 El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. Individual income tax return resident 2012 n11   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. Individual income tax return resident 2012 n11 Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. Individual income tax return resident 2012 n11 Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. Individual income tax return resident 2012 n11 Usted pagó todos sus gastos médicos. Individual income tax return resident 2012 n11 Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. Individual income tax return resident 2012 n11 Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. Individual income tax return resident 2012 n11 Sus hermanos no pueden incluir ninguna parte de los gastos. Individual income tax return resident 2012 n11 Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. Individual income tax return resident 2012 n11 Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. Individual income tax return resident 2012 n11 Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. Individual income tax return resident 2012 n11 El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. Individual income tax return resident 2012 n11 Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. Individual income tax return resident 2012 n11 Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. Individual income tax return resident 2012 n11 Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. Individual income tax return resident 2012 n11 Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . Individual income tax return resident 2012 n11 ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. Individual income tax return resident 2012 n11 Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Individual income tax return resident 2012 n11 ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). Individual income tax return resident 2012 n11 Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. Individual income tax return resident 2012 n11 Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. Individual income tax return resident 2012 n11 Tabla 21-1. Individual income tax return resident 2012 n11 Lista de Gastos Médicos y Dentales. Individual income tax return resident 2012 n11 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Individual income tax return resident 2012 n11 Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. Individual income tax return resident 2012 n11 ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. Individual income tax return resident 2012 n11 ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. Individual income tax return resident 2012 n11 Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. Individual income tax return resident 2012 n11 , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. Individual income tax return resident 2012 n11 Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. Individual income tax return resident 2012 n11 Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). Individual income tax return resident 2012 n11 Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. Individual income tax return resident 2012 n11 Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. Individual income tax return resident 2012 n11 El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. Individual income tax return resident 2012 n11 Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Individual income tax return resident 2012 n11 Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. Individual income tax return resident 2012 n11 Plan de seguro médico provisto por el empleador. Individual income tax return resident 2012 n11   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. Individual income tax return resident 2012 n11 Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). Individual income tax return resident 2012 n11 Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. Individual income tax return resident 2012 n11 Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. Individual income tax return resident 2012 n11 Servicios de cuidado a largo plazo. Individual income tax return resident 2012 n11   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. Individual income tax return resident 2012 n11 Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. Individual income tax return resident 2012 n11 Plan de reembolso de gastos médicos. Individual income tax return resident 2012 n11   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. Individual income tax return resident 2012 n11 Esto se debe a que un HRA es financiado únicamente por el empleador. Individual income tax return resident 2012 n11 Funcionarios jubilados del sector de seguridad pública. Individual income tax return resident 2012 n11   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. Individual income tax return resident 2012 n11 Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. Individual income tax return resident 2012 n11 Medicare A. Individual income tax return resident 2012 n11   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. Individual income tax return resident 2012 n11 El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. Individual income tax return resident 2012 n11   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. Individual income tax return resident 2012 n11 En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. Individual income tax return resident 2012 n11 Medicare B. Individual income tax return resident 2012 n11    Medicare B es un seguro médico suplementario. Individual income tax return resident 2012 n11 Las primas que paga por concepto del Medicare B son un gasto médico. Individual income tax return resident 2012 n11 Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. Individual income tax return resident 2012 n11 Medicare D. Individual income tax return resident 2012 n11    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. Individual income tax return resident 2012 n11 Puede incluir las primas que pague por el Medicare D como un gasto médico. Individual income tax return resident 2012 n11 Primas de seguros pagadas por adelantado. Individual income tax return resident 2012 n11   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). Individual income tax return resident 2012 n11 Licencia por enfermedad sin usar para pagar primas. Individual income tax return resident 2012 n11   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. Individual income tax return resident 2012 n11 También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. Individual income tax return resident 2012 n11 Puede incluir este costo de participación continuada en el plan médico como gasto médico. Individual income tax return resident 2012 n11   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. Individual income tax return resident 2012 n11 No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. Individual income tax return resident 2012 n11 Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. Individual income tax return resident 2012 n11 Vea Hogar de ancianos y de convalecencia , más adelante. Individual income tax return resident 2012 n11 Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. Individual income tax return resident 2012 n11 Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. Individual income tax return resident 2012 n11 El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. Individual income tax return resident 2012 n11 El alojamiento no es lujoso ni extravagante, dadas las circunstancias. Individual income tax return resident 2012 n11 El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. Individual income tax return resident 2012 n11 La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. Individual income tax return resident 2012 n11 Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. Individual income tax return resident 2012 n11 Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. Individual income tax return resident 2012 n11 No se incluyen comidas. Individual income tax return resident 2012 n11 Hogar de ancianos y de convalecencia. Individual income tax return resident 2012 n11   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. Individual income tax return resident 2012 n11 Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. Individual income tax return resident 2012 n11   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. Individual income tax return resident 2012 n11 Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. Individual income tax return resident 2012 n11 Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. Individual income tax return resident 2012 n11 Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. Individual income tax return resident 2012 n11 Gastos de automóvil. Individual income tax return resident 2012 n11   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. Individual income tax return resident 2012 n11 No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. Individual income tax return resident 2012 n11   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. Individual income tax return resident 2012 n11    También, puede incluir cargos por estacionamiento y peaje. Individual income tax return resident 2012 n11 Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. Individual income tax return resident 2012 n11 Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. Individual income tax return resident 2012 n11 Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. Individual income tax return resident 2012 n11 Calcula primero los gastos reales. Individual income tax return resident 2012 n11 Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. Individual income tax return resident 2012 n11 Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. Individual income tax return resident 2012 n11 Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. Individual income tax return resident 2012 n11 Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. Individual income tax return resident 2012 n11 Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. Individual income tax return resident 2012 n11 Gastos de transporte que no puede incluir. Individual income tax return resident 2012 n11   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. Individual income tax return resident 2012 n11 Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. Individual income tax return resident 2012 n11 Viajes que son únicamente para mejorar la salud en general. Individual income tax return resident 2012 n11 Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. Individual income tax return resident 2012 n11 Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. Individual income tax return resident 2012 n11 (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). Individual income tax return resident 2012 n11 Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. Individual income tax return resident 2012 n11 ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. Individual income tax return resident 2012 n11 Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. Individual income tax return resident 2012 n11 Esto incluye los pagos de Medicare. Individual income tax return resident 2012 n11 Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. Individual income tax return resident 2012 n11 El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. Individual income tax return resident 2012 n11 Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. Individual income tax return resident 2012 n11 Plan (arreglo) de reembolso de gastos médicos. Individual income tax return resident 2012 n11   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. Individual income tax return resident 2012 n11 Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. Individual income tax return resident 2012 n11 Otros reembolsos. Individual income tax return resident 2012 n11   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. Individual income tax return resident 2012 n11 ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. Individual income tax return resident 2012 n11   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. Individual income tax return resident 2012 n11 Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. Individual income tax return resident 2012 n11   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. Individual income tax return resident 2012 n11 No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. Individual income tax return resident 2012 n11 Reembolso en exceso. Individual income tax return resident 2012 n11   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. Individual income tax return resident 2012 n11 Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. Individual income tax return resident 2012 n11 Primas pagadas por usted. Individual income tax return resident 2012 n11   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. Individual income tax return resident 2012 n11 Generalmente no se incluye un reembolso en exceso en el ingreso bruto. Individual income tax return resident 2012 n11 Primas pagadas por usted y su empleador. Individual income tax return resident 2012 n11   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. Individual income tax return resident 2012 n11   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. Individual income tax return resident 2012 n11 Reembolso en un año posterior. Individual income tax return resident 2012 n11   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. Individual income tax return resident 2012 n11   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. Individual income tax return resident 2012 n11 Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. Individual income tax return resident 2012 n11    Figura 21-A. Individual income tax return resident 2012 n11 ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. Individual income tax return resident 2012 n11 Figura 21−A. Individual income tax return resident 2012 n11 ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. Individual income tax return resident 2012 n11   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. Individual income tax return resident 2012 n11 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. Individual income tax return resident 2012 n11 No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. Individual income tax return resident 2012 n11 No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. Individual income tax return resident 2012 n11 Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. Individual income tax return resident 2012 n11 Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. Individual income tax return resident 2012 n11 De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. Individual income tax return resident 2012 n11 Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. Individual income tax return resident 2012 n11   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. Individual income tax return resident 2012 n11 De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. Individual income tax return resident 2012 n11 Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. Individual income tax return resident 2012 n11 ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). Individual income tax return resident 2012 n11 No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. Individual income tax return resident 2012 n11 Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. Individual income tax return resident 2012 n11 Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). Individual income tax return resident 2012 n11 Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. Individual income tax return resident 2012 n11 Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. Individual income tax return resident 2012 n11 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. Individual income tax return resident 2012 n11 Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. Individual income tax return resident 2012 n11 Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. Individual income tax return resident 2012 n11 Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. Individual income tax return resident 2012 n11 Definición de gastos de trabajo relacionados con un impedimento. Individual income tax return resident 2012 n11   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. Individual income tax return resident 2012 n11 Dónde se anota la deducción. Individual income tax return resident 2012 n11   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. Individual income tax return resident 2012 n11   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. Individual income tax return resident 2012 n11 Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. Individual income tax return resident 2012 n11 Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). Individual income tax return resident 2012 n11 Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. Individual income tax return resident 2012 n11 Ejemplo. Individual income tax return resident 2012 n11 Usted es ciego. Individual income tax return resident 2012 n11 Necesita un lector para realizar su trabajo. Individual income tax return resident 2012 n11 Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. Individual income tax return resident 2012 n11 Los servicios del lector son únicamente para su trabajo. Individual income tax return resident 2012 n11 Puede deducir sus gastos por los servicios del lector como gastos de negocio. Individual income tax return resident 2012 n11 Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. Individual income tax return resident 2012 n11 Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. Individual income tax return resident 2012 n11 El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. Individual income tax return resident 2012 n11 No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. Individual income tax return resident 2012 n11 No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. Individual income tax return resident 2012 n11 Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. Individual income tax return resident 2012 n11 Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. Individual income tax return resident 2012 n11 Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. Individual income tax return resident 2012 n11 Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. Individual income tax return resident 2012 n11 Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. Individual income tax return resident 2012 n11 Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Individual income tax return resident 2012 n11 Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. Individual income tax return resident 2012 n11 No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. Individual income tax return resident 2012 n11 Dónde se anota la deducción. Individual income tax return resident 2012 n11    Haga esta deducción en el Formulario 1040. Individual income tax return resident 2012 n11 Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. Individual income tax return resident 2012 n11 5% si usted o su cónyuge tiene 65 años de edad o más). Individual income tax return resident 2012 n11 Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. Individual income tax return resident 2012 n11 Prev  Up  Next   Home   More Online Publications