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Instruction Booklet For 1040x

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Instruction Booklet For 1040x

Instruction booklet for 1040x 28. Instruction booklet for 1040x   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. Instruction booklet for 1040x  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. Instruction booklet for 1040x Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Instruction booklet for 1040x Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. Instruction booklet for 1040x Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. Instruction booklet for 1040x Deducciones no sujetas al límite del 2%. Instruction booklet for 1040x Gastos que no se pueden deducir. Instruction booklet for 1040x Tiene que guardar documentación para verificar sus deducciones. Instruction booklet for 1040x Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. Instruction booklet for 1040x Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. Instruction booklet for 1040x Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Instruction booklet for 1040x Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. Instruction booklet for 1040x Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. Instruction booklet for 1040x Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. Instruction booklet for 1040x Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. Instruction booklet for 1040x Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. Instruction booklet for 1040x Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). Instruction booklet for 1040x Costos de la preparación de la declaración de impuestos (línea 22). Instruction booklet for 1040x Otros gastos (línea 23). Instruction booklet for 1040x Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. Instruction booklet for 1040x Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. Instruction booklet for 1040x Un gasto es necesario si es adecuado y útil para su negocio. Instruction booklet for 1040x Un gasto no tiene que ser obligatorio para considerarse necesario. Instruction booklet for 1040x A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. Instruction booklet for 1040x Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. Instruction booklet for 1040x Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. Instruction booklet for 1040x Educación relacionada con el trabajo. Instruction booklet for 1040x (Vea el capítulo 27). Instruction booklet for 1040x Honorarios legales relacionados con su trabajo. Instruction booklet for 1040x Licencias y tarifas reglamentarias. Instruction booklet for 1040x Primas de seguro contra negligencia profesional. Instruction booklet for 1040x Exámenes médicos requeridos por un empleador. Instruction booklet for 1040x Impuestos sobre una profesión u ocupación. Instruction booklet for 1040x Pasaporte para un viaje de negocios. Instruction booklet for 1040x Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. Instruction booklet for 1040x Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. Instruction booklet for 1040x (Vea el capítulo 26). Instruction booklet for 1040x Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. Instruction booklet for 1040x Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. Instruction booklet for 1040x Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. Instruction booklet for 1040x Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. Instruction booklet for 1040x Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. Instruction booklet for 1040x Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. Instruction booklet for 1040x Actividades políticas y de cabildeo. Instruction booklet for 1040x   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. Instruction booklet for 1040x Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. Instruction booklet for 1040x Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. Instruction booklet for 1040x Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. Instruction booklet for 1040x Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. Instruction booklet for 1040x No obstante, ninguno puede deducir más de $250 como gastos calificados. Instruction booklet for 1040x Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. Instruction booklet for 1040x Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. Instruction booklet for 1040x Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. Instruction booklet for 1040x Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. Instruction booklet for 1040x Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. Instruction booklet for 1040x Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. Instruction booklet for 1040x Cuotas de agencias de colocación y empleo. Instruction booklet for 1040x   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. Instruction booklet for 1040x Si el empleador le devuelve dinero. Instruction booklet for 1040x   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. Instruction booklet for 1040x (Vea Recuperaciones de Fondos en el capítulo 12). Instruction booklet for 1040x Si el empleador le paga a la agencia de empleo. Instruction booklet for 1040x   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. Instruction booklet for 1040x Currículum vitae. Instruction booklet for 1040x   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. Instruction booklet for 1040x Gastos de viaje y transporte. Instruction booklet for 1040x   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. Instruction booklet for 1040x Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. Instruction booklet for 1040x Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. Instruction booklet for 1040x   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. Instruction booklet for 1040x   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. Instruction booklet for 1040x La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. Instruction booklet for 1040x Vea el capítulo 26 para más información. Instruction booklet for 1040x Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. Instruction booklet for 1040x Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. Instruction booklet for 1040x Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. Instruction booklet for 1040x Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. Instruction booklet for 1040x Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. Instruction booklet for 1040x Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. Instruction booklet for 1040x Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. Instruction booklet for 1040x No obstante, no puede deducir los costos de viajes como una forma de educación. Instruction booklet for 1040x Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. Instruction booklet for 1040x Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. Instruction booklet for 1040x Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. Instruction booklet for 1040x Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. Instruction booklet for 1040x También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. Instruction booklet for 1040x No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. Instruction booklet for 1040x Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. Instruction booklet for 1040x Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. Instruction booklet for 1040x Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. Instruction booklet for 1040x Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. Instruction booklet for 1040x La ropa no es adecuada para uso cotidiano. Instruction booklet for 1040x No es suficiente usar ropa distintiva. Instruction booklet for 1040x Su empleador tiene que requerir específicamente esa ropa. Instruction booklet for 1040x Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. Instruction booklet for 1040x La ropa no puede servir para reemplazar su ropa habitual. Instruction booklet for 1040x Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. Instruction booklet for 1040x ). Instruction booklet for 1040x Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. Instruction booklet for 1040x Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. Instruction booklet for 1040x Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. Instruction booklet for 1040x Ropa de protección. Instruction booklet for 1040x   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. Instruction booklet for 1040x   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. Instruction booklet for 1040x Uniformes militares. Instruction booklet for 1040x   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. Instruction booklet for 1040x Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. Instruction booklet for 1040x Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. Instruction booklet for 1040x   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. Instruction booklet for 1040x   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. Instruction booklet for 1040x Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. Instruction booklet for 1040x De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. Instruction booklet for 1040x Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. Instruction booklet for 1040x También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. Instruction booklet for 1040x Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. Instruction booklet for 1040x En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. Instruction booklet for 1040x Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. Instruction booklet for 1040x Algunos de estos gastos se explican más adelante. Instruction booklet for 1040x Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. Instruction booklet for 1040x Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. Instruction booklet for 1040x Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. Instruction booklet for 1040x Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. Instruction booklet for 1040x Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. Instruction booklet for 1040x Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. Instruction booklet for 1040x Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. Instruction booklet for 1040x Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. Instruction booklet for 1040x Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. Instruction booklet for 1040x Dichos cargos son deducibles en el año en que se paguen. Instruction booklet for 1040x Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). Instruction booklet for 1040x Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). Instruction booklet for 1040x Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. Instruction booklet for 1040x Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. Instruction booklet for 1040x No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. Instruction booklet for 1040x Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. Instruction booklet for 1040x Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Instruction booklet for 1040x Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. Instruction booklet for 1040x Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. Instruction booklet for 1040x Tiene que agregar el cargo al costo de los bienes. Instruction booklet for 1040x No puede deducir el cargo que pague a un agente de bolsa para vender valores. Instruction booklet for 1040x Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. Instruction booklet for 1040x Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. Instruction booklet for 1040x Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. Instruction booklet for 1040x Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. Instruction booklet for 1040x Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. Instruction booklet for 1040x Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. Instruction booklet for 1040x Las deducciones de dichas entidades se traspasan a los socios o accionistas. Instruction booklet for 1040x Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. Instruction booklet for 1040x Ejemplo. Instruction booklet for 1040x Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. Instruction booklet for 1040x El club se considera una sociedad colectiva. Instruction booklet for 1040x Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. Instruction booklet for 1040x En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. Instruction booklet for 1040x No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. Instruction booklet for 1040x Fondos mutuos de oferta pública. Instruction booklet for 1040x   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. Instruction booklet for 1040x Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. Instruction booklet for 1040x   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). Instruction booklet for 1040x Esta cifra neta es la cantidad que declara como ingresos. Instruction booklet for 1040x Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. Instruction booklet for 1040x Declaraciones informativas. Instruction booklet for 1040x   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. Instruction booklet for 1040x Sociedades colectivas y de tipo S. Instruction booklet for 1040x   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. Instruction booklet for 1040x Fondos mutuos que no son de oferta pública. Instruction booklet for 1040x   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. Instruction booklet for 1040x Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. Instruction booklet for 1040x Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. Instruction booklet for 1040x Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. Instruction booklet for 1040x También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. Instruction booklet for 1040x Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. Instruction booklet for 1040x Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). Instruction booklet for 1040x Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. Instruction booklet for 1040x Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. Instruction booklet for 1040x Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. Instruction booklet for 1040x Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. Instruction booklet for 1040x Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. Instruction booklet for 1040x Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. Instruction booklet for 1040x Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. Instruction booklet for 1040x No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. Instruction booklet for 1040x Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. Instruction booklet for 1040x Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. Instruction booklet for 1040x Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. Instruction booklet for 1040x Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. Instruction booklet for 1040x Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. Instruction booklet for 1040x No están sujetas al límite del 2%. Instruction booklet for 1040x Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. Instruction booklet for 1040x Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). Instruction booklet for 1040x Prima amortizable de bonos tributables. Instruction booklet for 1040x Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. Instruction booklet for 1040x Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. Instruction booklet for 1040x Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. Instruction booklet for 1040x Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. Instruction booklet for 1040x Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. Instruction booklet for 1040x Pérdidas por estafas de inversiones engañosas tipo Ponzi. Instruction booklet for 1040x Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. Instruction booklet for 1040x Reintegros de más de $3,000 por la reclamación de un derecho. Instruction booklet for 1040x Inversión no recuperada en una anualidad. Instruction booklet for 1040x Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. Instruction booklet for 1040x Puede optar por amortizar la prima de bonos tributables. Instruction booklet for 1040x Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. Instruction booklet for 1040x Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. Instruction booklet for 1040x Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. Instruction booklet for 1040x Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). Instruction booklet for 1040x Primero, declare la pérdida en la Sección B del Formulario 4684. Instruction booklet for 1040x Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. Instruction booklet for 1040x Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. Instruction booklet for 1040x Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. Instruction booklet for 1040x Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. Instruction booklet for 1040x Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. Instruction booklet for 1040x Vea la Publicación 559, en inglés, para obtener más información. Instruction booklet for 1040x Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. Instruction booklet for 1040x Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. Instruction booklet for 1040x No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. Instruction booklet for 1040x No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. Instruction booklet for 1040x Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. Instruction booklet for 1040x Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. Instruction booklet for 1040x Diario de ganancias y pérdidas. Instruction booklet for 1040x Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. Instruction booklet for 1040x Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. Instruction booklet for 1040x El nombre y la dirección o ubicación del establecimiento de apuestas. Instruction booklet for 1040x Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. Instruction booklet for 1040x La (o las) cantidad(es) que ganó o perdió. Instruction booklet for 1040x Vea la Publicación 529, en inglés, para información adicional. Instruction booklet for 1040x Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. Instruction booklet for 1040x Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. Instruction booklet for 1040x Personas que trabajan por cuenta propia. Instruction booklet for 1040x   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. Instruction booklet for 1040x Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. Instruction booklet for 1040x No está sujeto a las limitaciones de actividades pasivas. Instruction booklet for 1040x Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. Instruction booklet for 1040x Vea Reintegros en el capítulo 12, para más información. Instruction booklet for 1040x Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. Instruction booklet for 1040x Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. Instruction booklet for 1040x Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. Instruction booklet for 1040x Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. Instruction booklet for 1040x Luego, se explican en mayor detalle los gastos no deducibles adicionales. Instruction booklet for 1040x Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. Instruction booklet for 1040x Gastos de entierro o funeral, incluido el costo de la tumba. Instruction booklet for 1040x Gastos de capital. Instruction booklet for 1040x Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. Instruction booklet for 1040x Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. Instruction booklet for 1040x Reparaciones, seguro y alquiler de la vivienda. Instruction booklet for 1040x Sobornos y comisiones clandestinas. Instruction booklet for 1040x Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. Instruction booklet for 1040x Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. Instruction booklet for 1040x Primas de seguro personal por incapacidad. Instruction booklet for 1040x Gastos personales, de vida o familiares. Instruction booklet for 1040x Valor de salarios no recibidos o período de vacaciones no utilizadas. Instruction booklet for 1040x Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. Instruction booklet for 1040x Vea el capítulo 36. Instruction booklet for 1040x Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. Instruction booklet for 1040x Estos incluyen cargos de calificación e inscripción para las elecciones primarias. Instruction booklet for 1040x Honorarios legales. Instruction booklet for 1040x   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. Instruction booklet for 1040x Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. Instruction booklet for 1040x Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. Instruction booklet for 1040x Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. Instruction booklet for 1040x No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. Instruction booklet for 1040x No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. Instruction booklet for 1040x Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). Instruction booklet for 1040x Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. Instruction booklet for 1040x Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. Instruction booklet for 1040x Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). Instruction booklet for 1040x Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. Instruction booklet for 1040x Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. Instruction booklet for 1040x Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. Instruction booklet for 1040x Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. Instruction booklet for 1040x Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. Instruction booklet for 1040x Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. Instruction booklet for 1040x Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. Instruction booklet for 1040x Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. Instruction booklet for 1040x Consulte el capítulo 18 para información sobre la pensión alimenticia. Instruction booklet for 1040x Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. Instruction booklet for 1040x Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. Instruction booklet for 1040x Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. Instruction booklet for 1040x Cuotas usadas para cabildeo. Instruction booklet for 1040x   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. Instruction booklet for 1040x Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. Instruction booklet for 1040x Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. Instruction booklet for 1040x Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. Instruction booklet for 1040x Vea el capítulo 25. Instruction booklet for 1040x Ejemplo. Instruction booklet for 1040x Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Instruction booklet for 1040x El diamante se cae del anillo y nunca lo pudo encontrar. Instruction booklet for 1040x La pérdida del diamante es un hecho fortuito. Instruction booklet for 1040x Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. Instruction booklet for 1040x Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. Instruction booklet for 1040x Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. Instruction booklet for 1040x Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. Instruction booklet for 1040x Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. Instruction booklet for 1040x Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. Instruction booklet for 1040x Demanda por incumplimiento de promesa de matrimonio. Instruction booklet for 1040x Cargos civiles o penales derivados de una relación personal. Instruction booklet for 1040x Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. Instruction booklet for 1040x Preparación de un título (o defensa o perfeccionamiento de un título). Instruction booklet for 1040x Preparación de un testamento. Instruction booklet for 1040x Reclamaciones de propiedad o liquidación de propiedad en un divorcio. Instruction booklet for 1040x No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. Instruction booklet for 1040x Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. Instruction booklet for 1040x Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. Instruction booklet for 1040x Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. Instruction booklet for 1040x Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. Instruction booklet for 1040x Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. Instruction booklet for 1040x Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. Instruction booklet for 1040x Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. Instruction booklet for 1040x Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. Instruction booklet for 1040x Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. Instruction booklet for 1040x No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. Instruction booklet for 1040x Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. Instruction booklet for 1040x No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. Instruction booklet for 1040x Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. Instruction booklet for 1040x Ejemplo. Instruction booklet for 1040x Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. Instruction booklet for 1040x Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. Instruction booklet for 1040x No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. Instruction booklet for 1040x Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. Instruction booklet for 1040x Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). Instruction booklet for 1040x Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. Instruction booklet for 1040x Vea el capítulo 26 para más información sobre gastos de viaje deducibles. Instruction booklet for 1040x Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. Instruction booklet for 1040x Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. Instruction booklet for 1040x Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. Instruction booklet for 1040x Prev  Up  Next   Home   More Online Publications
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The Instruction Booklet For 1040x

Instruction booklet for 1040x Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Instruction booklet for 1040x S. Instruction booklet for 1040x Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Instruction booklet for 1040x Full-time student. Instruction booklet for 1040x Adjusted gross income. Instruction booklet for 1040x More information. Instruction booklet for 1040x Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Instruction booklet for 1040x Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Instruction booklet for 1040x Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Instruction booklet for 1040x You are a member of a religious order who has taken a vow of poverty. Instruction booklet for 1040x You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Instruction booklet for 1040x See Exemption From Self-Employment (SE) Tax , later. Instruction booklet for 1040x You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Instruction booklet for 1040x For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Instruction booklet for 1040x Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Instruction booklet for 1040x See Ministerial Services , later. Instruction booklet for 1040x Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Instruction booklet for 1040x However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Instruction booklet for 1040x For the specific services covered, see Ministerial Services , later. Instruction booklet for 1040x Ministers defined. Instruction booklet for 1040x   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Instruction booklet for 1040x Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Instruction booklet for 1040x   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Instruction booklet for 1040x Employment status for other tax purposes. Instruction booklet for 1040x   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Instruction booklet for 1040x For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Instruction booklet for 1040x Common-law employee. Instruction booklet for 1040x   Under common-law rules, you are considered either an employee or a self-employed person. Instruction booklet for 1040x Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Instruction booklet for 1040x For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Instruction booklet for 1040x   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Instruction booklet for 1040x However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Instruction booklet for 1040x Example. Instruction booklet for 1040x A church hires and pays you a salary to perform ministerial services subject to its control. Instruction booklet for 1040x Under the common-law rules, you are an employee of the church while performing those services. Instruction booklet for 1040x Form SS-8. Instruction booklet for 1040x   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Instruction booklet for 1040x Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Instruction booklet for 1040x See Ministerial Services , later. Instruction booklet for 1040x However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Instruction booklet for 1040x Vow of poverty. Instruction booklet for 1040x   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Instruction booklet for 1040x You do not need to request a separate exemption. Instruction booklet for 1040x For income tax purposes, the earnings are tax free to you. Instruction booklet for 1040x Your earnings are considered the income of the religious order. Instruction booklet for 1040x Services covered under FICA at the election of the order. Instruction booklet for 1040x   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Instruction booklet for 1040x Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Instruction booklet for 1040x   The order or subdivision elects coverage by filing Form SS-16. Instruction booklet for 1040x The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Instruction booklet for 1040x If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Instruction booklet for 1040x You do not pay any of the FICA tax. Instruction booklet for 1040x Services performed outside the order. Instruction booklet for 1040x   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Instruction booklet for 1040x   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Instruction booklet for 1040x You may, however, be able to take a charitable deduction for the amount you turn over to the order. Instruction booklet for 1040x See Publication 526, Charitable Contributions. Instruction booklet for 1040x Rulings. Instruction booklet for 1040x   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Instruction booklet for 1040x To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Instruction booklet for 1040x R. Instruction booklet for 1040x B. Instruction booklet for 1040x 1, available at www. Instruction booklet for 1040x irs. Instruction booklet for 1040x gov/irb/2014-1_IRB/ar05. Instruction booklet for 1040x html. Instruction booklet for 1040x Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Instruction booklet for 1040x However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Instruction booklet for 1040x Practitioners. Instruction booklet for 1040x   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Instruction booklet for 1040x State law specifically exempts Christian Science practitioners from licensing requirements. Instruction booklet for 1040x   Some Christian Science practitioners also are Christian Science teachers or lecturers. Instruction booklet for 1040x Income from teaching or lecturing is considered the same as income from their work as practitioners. Instruction booklet for 1040x Readers. Instruction booklet for 1040x   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Instruction booklet for 1040x Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Instruction booklet for 1040x Some exceptions are discussed next. Instruction booklet for 1040x Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Instruction booklet for 1040x If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Instruction booklet for 1040x Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Instruction booklet for 1040x 28 during the tax year. Instruction booklet for 1040x However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Instruction booklet for 1040x Churches and church organizations make this election by filing two copies of Form 8274. Instruction booklet for 1040x For more information about making this election, see Form 8274. Instruction booklet for 1040x Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Instruction booklet for 1040x This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Instruction booklet for 1040x Make this choice by filing Form 4029. Instruction booklet for 1040x See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Instruction booklet for 1040x U. Instruction booklet for 1040x S. Instruction booklet for 1040x Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Instruction booklet for 1040x Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Instruction booklet for 1040x S. Instruction booklet for 1040x social security system. Instruction booklet for 1040x To determine your alien status, see Publication 519, U. Instruction booklet for 1040x S. Instruction booklet for 1040x Tax Guide for Aliens. Instruction booklet for 1040x Residents of Puerto Rico, the U. Instruction booklet for 1040x S. Instruction booklet for 1040x Virgin Islands, Guam, the CNMI, and American Samoa. Instruction booklet for 1040x   If you are a resident of one of these U. Instruction booklet for 1040x S. Instruction booklet for 1040x possessions but not a U. Instruction booklet for 1040x S. Instruction booklet for 1040x citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Instruction booklet for 1040x For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Instruction booklet for 1040x Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Instruction booklet for 1040x Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Instruction booklet for 1040x Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Instruction booklet for 1040x The exemption does not apply to any other income. Instruction booklet for 1040x The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Instruction booklet for 1040x Ministers Most services you perform as a minister, priest, rabbi, etc. Instruction booklet for 1040x , are ministerial services. Instruction booklet for 1040x These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Instruction booklet for 1040x You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Instruction booklet for 1040x A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Instruction booklet for 1040x Services for nonreligious organizations. Instruction booklet for 1040x   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Instruction booklet for 1040x Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Instruction booklet for 1040x   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Instruction booklet for 1040x Services that are not part of your ministry. Instruction booklet for 1040x   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Instruction booklet for 1040x The following are not ministerial services. Instruction booklet for 1040x Services you perform for nonreligious organizations other than the services stated above. Instruction booklet for 1040x Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Instruction booklet for 1040x These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Instruction booklet for 1040x (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Instruction booklet for 1040x ) Services you perform in a government-owned and operated hospital. Instruction booklet for 1040x (These services are considered performed by a government employee, not by a minister as part of the ministry. Instruction booklet for 1040x ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Instruction booklet for 1040x Books or articles. Instruction booklet for 1040x   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Instruction booklet for 1040x   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Instruction booklet for 1040x Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Instruction booklet for 1040x The services are considered ministerial because you perform them as an agent of the order. Instruction booklet for 1040x For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Instruction booklet for 1040x However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Instruction booklet for 1040x Effect of employee status. Instruction booklet for 1040x   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Instruction booklet for 1040x In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Instruction booklet for 1040x This result is true even if you have taken a vow of poverty. Instruction booklet for 1040x Example. Instruction booklet for 1040x Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Instruction booklet for 1040x They renounce all claims to their earnings. Instruction booklet for 1040x The earnings belong to the order. Instruction booklet for 1040x Pat is a licensed attorney. Instruction booklet for 1040x The superiors of the order instructed her to get a job with a law firm. Instruction booklet for 1040x Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Instruction booklet for 1040x Chris is a secretary. Instruction booklet for 1040x The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Instruction booklet for 1040x Chris took the job and gave all his earnings to the order. Instruction booklet for 1040x Pat's services are not duties required by the order. Instruction booklet for 1040x Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Instruction booklet for 1040x Chris' services are duties required by the order. Instruction booklet for 1040x He is acting as an agent of the order and not as an employee of a third party. Instruction booklet for 1040x He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Instruction booklet for 1040x Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Instruction booklet for 1040x Amounts you receive for performing these services are generally subject to SE tax. Instruction booklet for 1040x You may request an exemption from SE tax, discussed next, which applies only to those services. Instruction booklet for 1040x Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Instruction booklet for 1040x Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Instruction booklet for 1040x They do not have to request the exemption. Instruction booklet for 1040x Who cannot be exempt. Instruction booklet for 1040x   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Instruction booklet for 1040x These elections are irrevocable. Instruction booklet for 1040x You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Instruction booklet for 1040x You elected before 1968 to be covered under social security for your ministerial services. Instruction booklet for 1040x Requesting exemption. Instruction booklet for 1040x    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Instruction booklet for 1040x More detailed explanations follow. Instruction booklet for 1040x If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Instruction booklet for 1040x It does not apply to any other self-employment income. Instruction booklet for 1040x Table 2. Instruction booklet for 1040x The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Instruction booklet for 1040x You file Form 4361, described below under Requesting Exemption—Form 4361 . Instruction booklet for 1040x You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Instruction booklet for 1040x You file for other than economic reasons. Instruction booklet for 1040x You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Instruction booklet for 1040x This requirement does not apply to Christian Science practitioners or readers. Instruction booklet for 1040x You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Instruction booklet for 1040x You establish that the organization is a church or a convention or association of churches. Instruction booklet for 1040x You did not make an election discussed earlier under Who cannot be exempt . Instruction booklet for 1040x You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Instruction booklet for 1040x Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Instruction booklet for 1040x The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Instruction booklet for 1040x If it is approved, keep the approved copy of Form 4361 in your permanent records. Instruction booklet for 1040x When to file. Instruction booklet for 1040x   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Instruction booklet for 1040x You have net earnings from self-employment of at least $400. Instruction booklet for 1040x Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Instruction booklet for 1040x The 2 years do not have to be consecutive tax years. Instruction booklet for 1040x    The approval process can take some time, so you should file Form 4361 as soon as possible. Instruction booklet for 1040x Example 1. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Instruction booklet for 1040x He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Instruction booklet for 1040x However, if Rev. Instruction booklet for 1040x Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Instruction booklet for 1040x Example 2. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Instruction booklet for 1040x She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Instruction booklet for 1040x However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Instruction booklet for 1040x Example 3. Instruction booklet for 1040x In 2011, Rev. Instruction booklet for 1040x David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Instruction booklet for 1040x In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Instruction booklet for 1040x Therefore, he had no net self-employment earnings as a minister in 2012. Instruction booklet for 1040x Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Instruction booklet for 1040x In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Instruction booklet for 1040x Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Instruction booklet for 1040x Death of individual. Instruction booklet for 1040x   The right to file an application for exemption ends with an individual's death. Instruction booklet for 1040x A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Instruction booklet for 1040x Effective date of exemption. Instruction booklet for 1040x   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Instruction booklet for 1040x Once the exemption is approved, it is irrevocable. Instruction booklet for 1040x Example. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Instruction booklet for 1040x She files an application for exemption on February 20, 2014. Instruction booklet for 1040x If an exemption is granted, it is effective for 2010 and the following years. Instruction booklet for 1040x Refunds of SE tax. Instruction booklet for 1040x   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Instruction booklet for 1040x Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Instruction booklet for 1040x A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Instruction booklet for 1040x   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Instruction booklet for 1040x Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Instruction booklet for 1040x Exception. Instruction booklet for 1040x   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Instruction booklet for 1040x However, if you pay your benefits back, you may be considered for exemption. Instruction booklet for 1040x Contact your local Social Security Administration office to find out the amount you must pay back. Instruction booklet for 1040x Eligibility requirements. Instruction booklet for 1040x   To claim this exemption from SE tax, all the following requirements must be met. Instruction booklet for 1040x You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Instruction booklet for 1040x As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Instruction booklet for 1040x You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Instruction booklet for 1040x The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Instruction booklet for 1040x Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Instruction booklet for 1040x The sect or division must complete part of the form. Instruction booklet for 1040x The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Instruction booklet for 1040x If it is approved, keep the approved copy of Form 4029 in your permanent records. Instruction booklet for 1040x When to file. Instruction booklet for 1040x   You can file Form 4029 at any time. Instruction booklet for 1040x   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Instruction booklet for 1040x See Effective date of exemption next for information on when the newly approved exemption would become effective. Instruction booklet for 1040x    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Instruction booklet for 1040x Effective date of exemption. Instruction booklet for 1040x   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Instruction booklet for 1040x (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Instruction booklet for 1040x )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Instruction booklet for 1040x You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Instruction booklet for 1040x The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Instruction booklet for 1040x Refunds of SE tax paid. Instruction booklet for 1040x    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Instruction booklet for 1040x For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Instruction booklet for 1040x Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Instruction booklet for 1040x Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Instruction booklet for 1040x A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Instruction booklet for 1040x If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Instruction booklet for 1040x Information for employers. Instruction booklet for 1040x   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Instruction booklet for 1040x   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Instruction booklet for 1040x Form W-2. Instruction booklet for 1040x   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Instruction booklet for 1040x ” Do not make any entries in boxes 3, 4, 5, or 6. Instruction booklet for 1040x Forms 941, 943, and 944. Instruction booklet for 1040x   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Instruction booklet for 1040x Instead, follow the instructions given below. Instruction booklet for 1040x Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Instruction booklet for 1040x Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Instruction booklet for 1040x Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Instruction booklet for 1040x Effective date. Instruction booklet for 1040x   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Instruction booklet for 1040x The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Instruction booklet for 1040x Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Instruction booklet for 1040x Regular method. Instruction booklet for 1040x Nonfarm optional method. Instruction booklet for 1040x You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Instruction booklet for 1040x Blank worksheets are in the back of this publication, after the Comprehensive Example. Instruction booklet for 1040x Regular Method Most people use the regular method. Instruction booklet for 1040x Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Instruction booklet for 1040x Then, subtract your allowable business deductions and multiply the difference by 92. Instruction booklet for 1040x 35% (. Instruction booklet for 1040x 9235). Instruction booklet for 1040x Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Instruction booklet for 1040x If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Instruction booklet for 1040x 35% (. Instruction booklet for 1040x 9235). Instruction booklet for 1040x Do not reduce your wages by any business deductions when making this computation. Instruction booklet for 1040x Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Instruction booklet for 1040x If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Instruction booklet for 1040x Amounts included in gross income. Instruction booklet for 1040x   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Instruction booklet for 1040x , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Instruction booklet for 1040x This amount is also subject to income tax. Instruction booklet for 1040x   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Instruction booklet for 1040x Example. Instruction booklet for 1040x Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Instruction booklet for 1040x The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Instruction booklet for 1040x His church owns a parsonage that has a fair rental value of $12,000 per year. Instruction booklet for 1040x The church gives Pastor Adams the use of the parsonage. Instruction booklet for 1040x He is not exempt from SE tax. Instruction booklet for 1040x He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Instruction booklet for 1040x The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Instruction booklet for 1040x Overseas duty. Instruction booklet for 1040x   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Instruction booklet for 1040x S. Instruction booklet for 1040x citizen or resident alien serving abroad and living in a foreign country. Instruction booklet for 1040x   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Instruction booklet for 1040x Example. Instruction booklet for 1040x Diane Jones was the minister of a U. Instruction booklet for 1040x S. Instruction booklet for 1040x church in Mexico. Instruction booklet for 1040x She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Instruction booklet for 1040x The United States does not have a social security agreement with Mexico, so Mrs. Instruction booklet for 1040x Jones is subject to U. Instruction booklet for 1040x S. Instruction booklet for 1040x SE tax and must include $35,000 when figuring net earnings from self-employment. Instruction booklet for 1040x Specified U. Instruction booklet for 1040x S. Instruction booklet for 1040x possessions. Instruction booklet for 1040x    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Instruction booklet for 1040x Also see Residents of Puerto Rico, the U. Instruction booklet for 1040x S. Instruction booklet for 1040x Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Instruction booklet for 1040x S. Instruction booklet for 1040x Citizens and Resident and Nonresident Aliens. Instruction booklet for 1040x Amounts not included in gross income. Instruction booklet for 1040x   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Instruction booklet for 1040x Offerings that others made to the church. Instruction booklet for 1040x Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Instruction booklet for 1040x Pension payments or retirement allowances you receive for your past ministerial services. Instruction booklet for 1040x The rental value of a parsonage or a parsonage allowance provided to you after you retire. Instruction booklet for 1040x Allowable deductions. Instruction booklet for 1040x   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Instruction booklet for 1040x These are ministerial expenses you incurred while working other than as a common-law employee of the church. Instruction booklet for 1040x They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Instruction booklet for 1040x Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Instruction booklet for 1040x   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Instruction booklet for 1040x Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Instruction booklet for 1040x Do not complete Schedule C or C-EZ (Form 1040). Instruction booklet for 1040x However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Instruction booklet for 1040x Employee reimbursement arrangements. Instruction booklet for 1040x   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Instruction booklet for 1040x Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Instruction booklet for 1040x Accountable plans. Instruction booklet for 1040x   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Instruction booklet for 1040x Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Instruction booklet for 1040x You must adequately account to your employer for these expenses within a reasonable period of time. Instruction booklet for 1040x You must return any excess reimbursement or allowance within a reasonable period of time. Instruction booklet for 1040x   The reimbursement is not reported on your Form W-2. Instruction booklet for 1040x Generally, if your expenses equal your reimbursement, you have no deduction. Instruction booklet for 1040x If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Instruction booklet for 1040x Nonaccountable plan. Instruction booklet for 1040x   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Instruction booklet for 1040x In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Instruction booklet for 1040x Excess reimbursements you fail to return to your employer. Instruction booklet for 1040x Reimbursement of nondeductible expenses related to your employer's business. Instruction booklet for 1040x   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Instruction booklet for 1040x Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Instruction booklet for 1040x   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Instruction booklet for 1040x Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Instruction booklet for 1040x If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Instruction booklet for 1040x Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Instruction booklet for 1040x The tax rate for the social security part is 12. Instruction booklet for 1040x 4%. Instruction booklet for 1040x In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Instruction booklet for 1040x This tax rate is 2. Instruction booklet for 1040x 9%. Instruction booklet for 1040x The combined self-employment tax rate is 15. Instruction booklet for 1040x 3%. Instruction booklet for 1040x Additional Medicare Tax. Instruction booklet for 1040x   Beginning in 2013, a 0. Instruction booklet for 1040x 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Instruction booklet for 1040x Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Instruction booklet for 1040x A self-employment loss is not considered for purposes of this tax. Instruction booklet for 1040x RRTA compensation is separately compared to the threshold. Instruction booklet for 1040x For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Instruction booklet for 1040x Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Instruction booklet for 1040x In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Instruction booklet for 1040x You may use the nonfarm optional method if you meet all the following tests. Instruction booklet for 1040x You are self-employed on a regular basis. Instruction booklet for 1040x You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Instruction booklet for 1040x The net earnings can be from either farm or nonfarm earnings or both. Instruction booklet for 1040x You have used this method less than 5 prior years. Instruction booklet for 1040x (There is a 5-year lifetime limit. Instruction booklet for 1040x ) The years do not have to be consecutive. Instruction booklet for 1040x Your net nonfarm profits were: Less than $5,024, and Less than 72. Instruction booklet for 1040x 189% of your gross nonfarm income. Instruction booklet for 1040x If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Instruction booklet for 1040x Table 3. Instruction booklet for 1040x Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Instruction booklet for 1040x . Instruction booklet for 1040x . Instruction booklet for 1040x THEN your net earnings are equal to . Instruction booklet for 1040x . Instruction booklet for 1040x . Instruction booklet for 1040x $6,960 or less Two-thirds of your gross nonfarm income. Instruction booklet for 1040x More than $6,960 $4,640. Instruction booklet for 1040x Actual net earnings. Instruction booklet for 1040x   Multiply your total earnings subject to SE tax by 92. Instruction booklet for 1040x 35% (. Instruction booklet for 1040x 9235) to get actual net earnings. Instruction booklet for 1040x Actual net earnings are equivalent to net earnings under the “Regular Method. Instruction booklet for 1040x ” More information. Instruction booklet for 1040x   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Instruction booklet for 1040x Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Instruction booklet for 1040x Note. Instruction booklet for 1040x For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Instruction booklet for 1040x Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Instruction booklet for 1040x Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Instruction booklet for 1040x , in addition to your salary. Instruction booklet for 1040x If the offering is made to the religious institution, it is not taxable to you. Instruction booklet for 1040x Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Instruction booklet for 1040x However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Instruction booklet for 1040x For more information, see Publication 526. Instruction booklet for 1040x Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Instruction booklet for 1040x Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Instruction booklet for 1040x This exclusion applies only for income tax purposes. Instruction booklet for 1040x It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Instruction booklet for 1040x Designation requirement. Instruction booklet for 1040x   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Instruction booklet for 1040x It must designate a definite amount. Instruction booklet for 1040x It cannot determine the amount of the housing allowance at a later date. Instruction booklet for 1040x If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Instruction booklet for 1040x   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Instruction booklet for 1040x The local congregation must officially designate the part of your salary that is a housing allowance. Instruction booklet for 1040x However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Instruction booklet for 1040x Rental allowances. Instruction booklet for 1040x   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Instruction booklet for 1040x   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Instruction booklet for 1040x Fair rental value of parsonage. Instruction booklet for 1040x   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Instruction booklet for 1040x However, the exclusion cannot be more than the reasonable pay for your services. Instruction booklet for 1040x If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Instruction booklet for 1040x Example. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Joanna Baker is a full-time minister. Instruction booklet for 1040x The church allows her to use a parsonage that has an annual fair rental value of $24,000. Instruction booklet for 1040x The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Instruction booklet for 1040x Her actual utility costs during the year were $7,000. Instruction booklet for 1040x For income tax purposes, Rev. Instruction booklet for 1040x Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Instruction booklet for 1040x She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Instruction booklet for 1040x Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Instruction booklet for 1040x Home ownership. Instruction booklet for 1040x   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Instruction booklet for 1040x Excess rental allowance. Instruction booklet for 1040x   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Instruction booklet for 1040x   Include in the total on Form 1040, line 7. Instruction booklet for 1040x On the dotted line next to line 7, enter “Excess allowance” and the amount. Instruction booklet for 1040x You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Instruction booklet for 1040x However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Instruction booklet for 1040x Retired ministers. Instruction booklet for 1040x   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Instruction booklet for 1040x However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Instruction booklet for 1040x Teachers or administrators. Instruction booklet for 1040x   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Instruction booklet for 1040x However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Instruction booklet for 1040x    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Instruction booklet for 1040x In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Instruction booklet for 1040x   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Instruction booklet for 1040x Theological students. Instruction booklet for 1040x   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Instruction booklet for 1040x Traveling evangelists. Instruction booklet for 1040x   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Instruction booklet for 1040x You are an ordained minister. Instruction booklet for 1040x You perform ministerial services at churches located away from your community. Instruction booklet for 1040x You actually use the rental allowance to maintain your permanent home. Instruction booklet for 1040x Cantors. Instruction booklet for 1040x   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Instruction booklet for 1040x Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Instruction booklet for 1040x See Members of Religious Orders , earlier, under Social Security Coverage. Instruction booklet for 1040x Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Instruction booklet for 1040x S. Instruction booklet for 1040x possession. Instruction booklet for 1040x Publication 54 discusses the foreign earned income exclusion. Instruction booklet for 1040x Publication 570, Tax Guide for Individuals With Income From U. Instruction booklet for 1040x S. Instruction booklet for 1040x Possessions, covers the rules for taxpayers with income from U. Instruction booklet for 1040x S. Instruction booklet for 1040x possessions. Instruction booklet for 1040x You can get these free publications from the Internal Revenue Service at IRS. Instruction booklet for 1040x gov or from most U. Instruction booklet for 1040x S. Instruction booklet for 1040x Embassies or consulates. Instruction booklet for 1040x Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Instruction booklet for 1040x Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Instruction booklet for 1040x You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Instruction booklet for 1040x You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Instruction booklet for 1040x See Publication 529 for more information on this limit. Instruction booklet for 1040x However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Instruction booklet for 1040x Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Instruction booklet for 1040x You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Instruction booklet for 1040x Exception. Instruction booklet for 1040x   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Instruction booklet for 1040x Figuring the allocation. Instruction booklet for 1040x   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Instruction booklet for 1040x    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Instruction booklet for 1040x Example. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Instruction booklet for 1040x He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Instruction booklet for 1040x $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Instruction booklet for 1040x Rev. Instruction booklet for 1040x Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Instruction booklet for 1040x Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Instruction booklet for 1040x   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Instruction booklet for 1040x The statement must contain all of the following information. Instruction booklet for 1040x A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Instruction booklet for 1040x ) plus the amount. Instruction booklet for 1040x A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Instruction booklet for 1040x A list of each item of otherwise deductible ministerial expenses plus the amount. Instruction booklet for 1040x How you figured the nondeductible part of your otherwise deductible expenses. Instruction booklet for 1040x A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Instruction booklet for 1040x   See the attachments prepared for the Comprehensive Example , later. Instruction booklet for 1040x Following the example, you will find blank worksheets for your own use. Instruction booklet for 1040x Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Instruction booklet for 1040x If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Instruction booklet for 1040x See the Instructions for Form 1040 to figure your deduction. Instruction booklet for 1040x The following special rules apply to the self-employed health insurance deduction. Instruction booklet for 1040x You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Instruction booklet for 1040x You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Instruction booklet for 1040x The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Instruction booklet for 1040x Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Instruction booklet for 1040x More information. Instruction booklet for 1040x   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Instruction booklet for 1040x Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Instruction booklet for 1040x This is an income tax deduction only, on Form 1040, line 27. Instruction booklet for 1040x Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Instruction booklet for 1040x Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Instruction booklet for 1040x You must pay the tax as you earn or receive income during the year. Instruction booklet for 1040x An employee usually has income tax withheld from his or her wages or salary. Instruction booklet for 1040x However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Instruction booklet for 1040x You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Instruction booklet for 1040x Your salary is for ministerial services (see Ministerial Services , earlier). Instruction booklet for 1040x If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Instruction booklet for 1040x You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Instruction booklet for 1040x Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Instruction booklet for 1040x Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Instruction booklet for 1040x See Form 1040-ES for the different payment methods. Instruction booklet for 1040x The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Instruction booklet for 1040x For more information, see chapter 2 of Publication 505. Instruction booklet for 1040x If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Instruction booklet for 1040x Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Instruction booklet for 1040x Table 4. Instruction booklet for 1040x 2013 Filing Requirements for Most Taxpayers IF your filing status is . Instruction booklet for 1040x . Instruction booklet for 1040x . Instruction booklet for 1040x AND at the end of 2013 you were* . Instruction booklet for 1040x . Instruction booklet for 1040x . Instruction booklet for 1040x THEN file a return if your gross income** was at least . Instruction booklet for 1040x . Instruction booklet for 1040x . Instruction booklet for 1040x single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Instruction booklet for 1040x ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Instruction booklet for 1040x Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Instruction booklet for 1040x If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Instruction booklet for 1040x Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Instruction booklet for 1040x Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Instruction booklet for 1040x But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Instruction booklet for 1040x *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Instruction booklet for 1040x Additional requirements. Instruction booklet for 1040x   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Instruction booklet for 1040x 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Instruction booklet for 1040x Self-employment tax. Instruction booklet for 1040x   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Instruction booklet for 1040x   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Instruction booklet for 1040x You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Instruction booklet for 1040x You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Instruction booklet for 1040x However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Instruction booklet for 1040x Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Instruction booklet for 1040x Note. Instruction booklet for 1040x For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Instruction booklet for 1040x You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Instruction booklet for 1040x Exemption from SE tax. Instruction booklet for 1040x   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instruction booklet for 1040x Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Instruction booklet for 1040x However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Instruction booklet for 1040x    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Instruction booklet for 1040x Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Instruction booklet for 1040x More information. Instruction booklet for 1040x   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Instruction booklet for 1040x Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Instruction booklet for 1040x You generally can deduct your contributions to the plan. Instruction booklet for 1040x Your contributions and the earnings on them are not taxed until they are distributed. Instruction booklet for 1040x Retirement plans for the self-employed. Instruction booklet for 1040x   To set up one of the following plans you must be self-employed. Instruction booklet for 1040x SEP (simplified employee pension) plan. Instruction booklet for 1040x SIMPLE (savings incentive match plan for employees) plan. Instruction booklet for 1040x Qualified retirement plan (also called a Keogh or H. Instruction booklet for 1040x R. Instruction booklet for 1040x 10 plan). Instruction booklet for 1040x   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Instruction booklet for 1040x See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Instruction booklet for 1040x This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Instruction booklet for 1040x   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Instruction booklet for 1040x You are not a self-employed person for purposes of setting up a retirement plan. Instruction booklet for 1040x This result is true even if your salary is subject to SE tax. Instruction booklet for 1040x   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Instruction booklet for 1040x   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Instruction booklet for 1040x Individual retirement arrangements (IRAs). Instruction booklet for 1040x   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Instruction booklet for 1040x Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Instruction booklet for 1040x   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Instruction booklet for 1040x You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Instruction booklet for 1040x   If you contribute to a traditional IRA, your contribution may be deductible. Instruction booklet for 1040x However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Instruction booklet for 1040x   For more information on IRAs, see Publication 590. Instruction booklet for 1040x Tax-sheltered annuity plans. Instruction booklet for 1040x   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Instruction booklet for 1040x For more