File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs 1040x

Tax Forms 1040ez2014 Tax Forms 1040ezHow To Amend A Tax FormMyfreetaxes Com Taxtime1040ez Printable Tax FormsFile My State Taxes For Free OnlineHow To File Taxes From 2009File Past TaxesIrs GovFile Your Taxes Online For Free1040x 2013Buy Turbotax 2011File 2007 Federal Taxes FreeIrs 1040ez Form 2012Download Ez FormHow Do I File Taxes On Unemployment2009 Tax Forms DownloadH And R Block Free For Military1040ez Tax FormTurbo Tax Free FileH&r Block Free State FilingAmend 2010 Tax Return Online2012 Tax Amendment Form1040nr Online FilingFile My Taxes OnlineFile Just State Taxes Online FreeTax Return Preparation State And Income TaxesWww Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop BmmState Tax Extension1040x FillableFree 1040x FilingPrintable 1040ez Tax FormCan I Efile An Amended Tax ReturnFile Back Taxes Free OnlineHrblockfreetaxMilitary Tax Service1040x Fillable FormForm 1040 Ez 2013Need To File My 2011 TaxesFiling State Taxes Free

Irs 1040x

Irs 1040x 1. Irs 1040x   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Irs 1040x Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Irs 1040x S. Irs 1040x Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Irs 1040x S. Irs 1040x Individual Income Tax Return 2350 Application for Extension of Time To File U. Irs 1040x S. Irs 1040x Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Irs 1040x S. Irs 1040x Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Irs 1040x Filing Requirements If you are a U. Irs 1040x S. Irs 1040x citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Irs 1040x Your income, filing status, and age generally determine whether you must file an income tax return. Irs 1040x Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Irs 1040x Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Irs 1040x Gross income. Irs 1040x   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs 1040x   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Irs 1040x If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Irs 1040x Self-employed individuals. Irs 1040x   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Irs 1040x Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Irs 1040x 65 or older. Irs 1040x   You are considered to be age 65 on the day before your 65th birthday. Irs 1040x For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs 1040x Residents of U. Irs 1040x S. Irs 1040x possessions. Irs 1040x   If you are (or were) a bona fide resident of a U. Irs 1040x S. Irs 1040x possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Irs 1040x S. Irs 1040x Possession. Irs 1040x See the instructions for the form for more information. Irs 1040x When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Irs 1040x If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Irs 1040x In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Irs 1040x When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs 1040x — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs 1040x A tax return delivered by the U. Irs 1040x S. Irs 1040x mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Irs 1040x See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Irs 1040x Foreign wire transfers. Irs 1040x   If you have a U. Irs 1040x S. Irs 1040x bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Irs 1040x If you do not have a U. Irs 1040x S. Irs 1040x bank account, ask if your financial institution has a U. Irs 1040x S. Irs 1040x affiliate that can help you make same-day wire transfers. Irs 1040x   For more information, visit www. Irs 1040x eftps. Irs 1040x gov. Irs 1040x Extensions You can get an extension of time to file your return. Irs 1040x In some circumstances, you also can get an extension of time to file and pay any tax due. Irs 1040x However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs 1040x This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Irs 1040x If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Irs 1040x Automatic 2-month extension. Irs 1040x   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Irs 1040x S. Irs 1040x citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Irs 1040x   If you use a calendar year, the regular due date of your return is April 15. Irs 1040x Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Irs 1040x Married taxpayers. Irs 1040x   If you file a joint return, either you or your spouse can qualify for the automatic extension. Irs 1040x If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Irs 1040x How to get the extension. Irs 1040x   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Irs 1040x Automatic 6-month extension. Irs 1040x   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Irs 1040x To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Irs 1040x For more information about filing electronically, see E-file options , later. Irs 1040x   The form must show your properly estimated tax liability based on the information available to you. Irs 1040x    You may not be eligible. Irs 1040x You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Irs 1040x E-file options. Irs 1040x    You can use e-file to get an extension of time to file. Irs 1040x You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Irs 1040x   First, complete Form 4868 to use as a worksheet. Irs 1040x If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs 1040x    Then, do one of the following. Irs 1040x E-file Form 4868. Irs 1040x You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs 1040x You will need to provide certain information from your tax return for 2012. Irs 1040x If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Irs 1040x If you e-file Form 4868, do not also send a paper Form 4868. Irs 1040x E-file and pay by credit or debit card. Irs 1040x You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Irs 1040x You can do this by phone or over the Internet. Irs 1040x If you do this, you do not file Form 4868. Irs 1040x For more information, see the instructions for your tax return. Irs 1040x When to file. Irs 1040x   Generally, you must request the 6-month extension by the regular due date of your return. Irs 1040x Previous 2-month extension. Irs 1040x   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Irs 1040x The 2-month period and the 6-month period start at the same time. Irs 1040x You have to request the additional 4 months by the new due date allowed by the 2-month extension. Irs 1040x   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Irs 1040x You must make an accurate estimate of your tax based on the information available to you. Irs 1040x If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Irs 1040x You will owe interest on the unpaid amount from the original due date of the return. Irs 1040x   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Irs 1040x Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Irs 1040x In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Irs 1040x Additional extension of time for taxpayers out of the country. Irs 1040x   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs 1040x   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Irs 1040x Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Irs 1040x   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Irs 1040x Extension of time to meet tests. Irs 1040x   You generally cannot get an extension of more than 6 months. Irs 1040x However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Irs 1040x   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Irs 1040x The tests, the exclusions, and the deduction are explained in chapter 4. Irs 1040x   You should request an extension if all three of the following apply. Irs 1040x You are a U. Irs 1040x S. Irs 1040x citizen or resident alien. Irs 1040x You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Irs 1040x Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Irs 1040x   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Irs 1040x However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Irs 1040x How to get an extension. Irs 1040x   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Irs 1040x Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Irs 1040x What if tests are not met. Irs 1040x   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Irs 1040x    You should make any request for an extension early, so that if it is denied you still can file your return on time. Irs 1040x Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Irs 1040x Return filed before test is met. Irs 1040x   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Irs 1040x S. Irs 1040x and foreign sources and pay the tax on that income. Irs 1040x If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Irs 1040x Foreign Currency You must express the amounts you report on your U. Irs 1040x S. Irs 1040x tax return in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Irs 1040x S. Irs 1040x dollars. Irs 1040x How you do this depends on your functional currency. Irs 1040x Your functional currency generally is the U. Irs 1040x S. Irs 1040x dollar unless you are required to use the currency of a foreign country. Irs 1040x You must make all federal income tax determinations in your functional currency. Irs 1040x The U. Irs 1040x S. Irs 1040x dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Irs 1040x A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Irs 1040x Even if you have a QBU, your functional currency is the dollar if any of the following apply. Irs 1040x You conduct the business in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x The principal place of business is located in the United States. Irs 1040x You choose to or are required to use the U. Irs 1040x S. Irs 1040x dollar as your functional currency. Irs 1040x The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Irs 1040x Make all income tax determinations in your functional currency. Irs 1040x If your functional currency is the U. Irs 1040x S. Irs 1040x dollar, you must immediately translate into U. Irs 1040x S. Irs 1040x dollars all items of income, expense, etc. Irs 1040x (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Irs 1040x Use the exchange rate prevailing when you receive, pay, or accrue the item. Irs 1040x If there is more than one exchange rate, use the one that most properly reflects your income. Irs 1040x You can generally get exchange rates from banks and U. Irs 1040x S. Irs 1040x Embassies. Irs 1040x If your functional currency is not the U. Irs 1040x S. Irs 1040x dollar, make all income tax determinations in your functional currency. Irs 1040x At the end of the year, translate the results, such as income or loss, into U. Irs 1040x S. Irs 1040x dollars to report on your income tax return. Irs 1040x Blocked Income You generally must report your foreign income in terms of U. Irs 1040x S. Irs 1040x dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x If, because of restrictions in a foreign country, your income is not readily convertible into U. Irs 1040x S. Irs 1040x dollars or into other money or property that is readily convertible into U. Irs 1040x S. Irs 1040x dollars, your income is “blocked” or “deferrable” income. Irs 1040x You can report this income in one of two ways: Report the income and pay your federal income tax with U. Irs 1040x S. Irs 1040x dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Irs 1040x If you choose to postpone the reporting of the income, you must file an information return with your tax return. Irs 1040x For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Irs 1040x Rul. Irs 1040x 74-351. Irs 1040x ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Irs 1040x You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Irs 1040x You must report your income on your information return using the foreign currency in which you received that income. Irs 1040x If you have blocked income from more than one foreign country, include a separate information return for each country. Irs 1040x Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Irs 1040x S. Irs 1040x dollars or into other money or property that is convertible into U. Irs 1040x S. Irs 1040x currency. Irs 1040x Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Irs 1040x If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Irs 1040x If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Irs 1040x If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Irs 1040x To apply for permission, file Form 3115, Application for Change in Accounting Method. Irs 1040x You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Irs 1040x See the instructions for Form 3115 for information on changing your accounting method. Irs 1040x Fulbright Grant All income must be reported in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x In most cases, the tax also must be paid in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Irs 1040x S. Irs 1040x tax that is based on the blocked income. Irs 1040x Paying U. Irs 1040x S. Irs 1040x tax in foreign currency. Irs 1040x   To qualify for this method of payment, you must prepare a statement that shows the following information. Irs 1040x You were a Fulbright grantee and were paid in nonconvertible foreign currency. Irs 1040x The total grant you received during the year and the amount you received in nonconvertible foreign currency. Irs 1040x At least 70% of the grant was paid in nonconvertible foreign currency. Irs 1040x The statement must be certified by the U. Irs 1040x S. Irs 1040x educational foundation or commission paying the grant or other person having control of grant payments to you. Irs 1040x   You should prepare at least two copies of this statement. Irs 1040x Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Irs 1040x Figuring actual tax. Irs 1040x   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Irs 1040x If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Irs 1040x   Adjusted gross income that is blocked income × Total U. Irs 1040x S. Irs 1040x tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Irs 1040x A copy of the certified statement discussed earlier. Irs 1040x A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Irs 1040x S. Irs 1040x dollars. Irs 1040x The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Irs 1040x Figuring estimated tax on nonconvertible foreign currency. Irs 1040x   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Irs 1040x   Adjusted gross income that is blocked income × Total estimated U. Irs 1040x S. Irs 1040x tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Irs 1040x Deposit of foreign currency with disbursing officer. Irs 1040x   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Irs 1040x Estimated tax installments. Irs 1040x   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Irs 1040x See Estimated Tax , later. Irs 1040x Deposit receipt. Irs 1040x   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Irs 1040x The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Irs 1040x S. Irs 1040x dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Irs 1040x Keep the copy for your records. Irs 1040x Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Irs 1040x IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Irs 1040x IRS computers quickly and automatically check for errors or other missing information. Irs 1040x Even returns with a foreign address can be e-filed! How to e-file. Irs 1040x   There are three ways you can e-file. Irs 1040x Use your personal computer. Irs 1040x Use a volunteer. Irs 1040x Many programs offering free tax help can e-file your return. Irs 1040x Use a tax professional. Irs 1040x Most tax professionals can e-file your return. Irs 1040x These methods are explained in detail in the instructions for your tax return. Irs 1040x Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Irs 1040x You claim the foreign earned income exclusion. Irs 1040x You claim the foreign housing exclusion or deduction. Irs 1040x You live in a foreign country. Irs 1040x Instead, use one of the following special addresses. Irs 1040x If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Irs 1040x O. Irs 1040x Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Irs 1040x However, you should not file with the addresses listed above if you are a bona fide resident of the U. Irs 1040x S. Irs 1040x Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Irs 1040x Resident of U. Irs 1040x S. Irs 1040x Virgin Islands (USVI). Irs 1040x   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Irs 1040x S. Irs 1040x return. Irs 1040x However, you must file a return with the USVI. Irs 1040x    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Irs 1040x Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Irs 1040x   If you are a U. Irs 1040x S. Irs 1040x citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Irs 1040x File the original return with the United States and file a signed copy of the U. Irs 1040x S. Irs 1040x return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Irs 1040x   You must complete Form 8689, Allocation of Individual Income Tax to the U. Irs 1040x S. Irs 1040x Virgin Islands, and attach a copy to both your U. Irs 1040x S. Irs 1040x return and your USVI return. Irs 1040x You should file your U. Irs 1040x S. Irs 1040x return with the address listed under Where To File. Irs 1040x   See Publication 570, Tax Guide for Individuals With Income From U. Irs 1040x S. Irs 1040x Possessions, for information about filing Virgin Islands returns. Irs 1040x Resident of Guam. Irs 1040x   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Irs 1040x    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Irs 1040x O. Irs 1040x Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Irs 1040x S. Irs 1040x citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Irs 1040x Send your return to the address listed under Where To File. Irs 1040x   See Publication 570 for information about filing Guam returns. Irs 1040x Resident of the Commonwealth of the Northern Mariana Islands. Irs 1040x   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Irs 1040x    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Irs 1040x O. Irs 1040x Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Irs 1040x S. Irs 1040x citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Irs 1040x Send your return to the address listed under Where To File. Irs 1040x   See Publication 570 for information about filing Northern Mariana Islands returns. Irs 1040x Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Irs 1040x S. Irs 1040x citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Irs 1040x S. Irs 1040x resident. Irs 1040x This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Irs 1040x If you make this choice, the following two rules apply. Irs 1040x You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Irs 1040x You must file a joint income tax return for the year you make the choice. Irs 1040x This means that neither of you can claim under any tax treaty not to be a U. Irs 1040x S. Irs 1040x resident for a tax year for which the choice is in effect. Irs 1040x You can file joint or separate returns in years after the year in which you make the choice. Irs 1040x Example 1. Irs 1040x Pat Smith, a U. Irs 1040x S. Irs 1040x citizen, is married to Norman, a nonresident alien. Irs 1040x Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Irs 1040x Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Irs 1040x Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Irs 1040x Example 2. Irs 1040x When Bob and Sharon Williams got married, both were nonresident aliens. Irs 1040x In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Irs 1040x Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Irs 1040x Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Irs 1040x Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Irs 1040x If you do not choose to treat your nonresident alien spouse as a U. Irs 1040x S. Irs 1040x resident, you may be able to use head of household filing status. Irs 1040x To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Irs 1040x For more information, see Publication 501. Irs 1040x Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Irs 1040x S. Irs 1040x resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Irs 1040x To get an SSN for a nonresident alien spouse, apply at an office of the U. Irs 1040x S. Irs 1040x Social Security Administration (SSA) or U. Irs 1040x S. Irs 1040x consulate. Irs 1040x You must complete Form SS-5, Application for a Social Security Card, available at www. Irs 1040x socialsecurity. Irs 1040x gov or by calling 1-800-772-1213. Irs 1040x You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Irs 1040x If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Irs 1040x How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Irs 1040x It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Irs 1040x S. Irs 1040x citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Irs 1040x S. Irs 1040x residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Irs 1040x (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Irs 1040x ) You generally make this choice when you file your joint return. Irs 1040x However, you also can make the choice by filing a joint amended return on Form 1040X. Irs 1040x Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Irs 1040x If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Irs 1040x You generally must file the amended joint return within 3 years from the date you filed your original U. Irs 1040x S. Irs 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Irs 1040x Table 1–1. Irs 1040x Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Irs 1040x   • The revocation must be made by the due date for filing the tax return for that tax year. Irs 1040x   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Irs 1040x The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Irs 1040x     • The name and address of any person who is revoking the choice for a deceased spouse. Irs 1040x     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Irs 1040x   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Irs 1040x Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Irs 1040x   • If the surviving spouse is a U. Irs 1040x S. Irs 1040x citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Irs 1040x   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Irs 1040x Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Irs 1040x Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Irs 1040x Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Irs 1040x S. Irs 1040x citizen or resident alien at any time during the later tax year. Irs 1040x Example. Irs 1040x Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Irs 1040x They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Irs 1040x On January 10, 2012, Dick became a nonresident alien. Irs 1040x Judy had remained a nonresident alien. Irs 1040x Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Irs 1040x Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Irs 1040x For 2013, both are treated as nonresident aliens. Irs 1040x If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Irs 1040x Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Irs 1040x If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Irs 1040x Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Irs 1040x S. Irs 1040x citizen or resident abroad as for a taxpayer in the United States. Irs 1040x For current instructions on making estimated tax payments, see Form 1040-ES. Irs 1040x If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Irs 1040x Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Irs 1040x (The return must cover all 12 months. Irs 1040x ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Irs 1040x See Publication 505 for more information. Irs 1040x The first installment of estimated tax is due on April 15, 2014. Irs 1040x Foreign earned income exclusion. Irs 1040x   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Irs 1040x In addition, you can reduce your income by your estimated foreign housing deduction. Irs 1040x However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Irs 1040x If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Irs 1040x   For more information about figuring your estimated tax, see Publication 505. Irs 1040x Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Irs 1040x 1). Irs 1040x   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Irs 1040x 1. Irs 1040x Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Irs 1040x See the filing instructions at www. Irs 1040x bsaefiling. Irs 1040x fincen. Irs 1040x treas. Irs 1040x gov/main. Irs 1040x html. Irs 1040x   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Irs 1040x You do not need to file the report if the assets are with a U. Irs 1040x S. Irs 1040x military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Irs 1040x   More information about the filing of Form 114 can be found in the instructions for the form. Irs 1040x FinCEN Form 105. Irs 1040x   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Irs 1040x Certain recipients of currency or monetary instruments also must file Form 105. Irs 1040x   More information about the filing of Form 105 can be found in the instructions on the back of the form. Irs 1040x Form 8938. Irs 1040x   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Irs 1040x The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Irs 1040x Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Irs 1040x S. Irs 1040x person. Irs 1040x   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Irs 1040x   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Irs 1040x Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Irs 1040x

Irs 1040x 20. Irs 1040x   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Irs 1040x Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Irs 1040x Personas casadas que presentan la declaración por separado. Irs 1040x Qué Hay de Nuevo Aumento de la deducción estándar. Irs 1040x  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. Irs 1040x La cantidad de la deducción depende de su estado civil para efectos de la declaración. Irs 1040x Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. Irs 1040x Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. Irs 1040x La deducción estándar para dependientes. Irs 1040x Quién debe detallar las deducciones. Irs 1040x La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. Irs 1040x Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. Irs 1040x La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. Irs 1040x La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. Irs 1040x La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. Irs 1040x Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. Irs 1040x Personas que no reúnen los requisitos para la deducción estándar. Irs 1040x   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. Irs 1040x Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. Irs 1040x Nota. Irs 1040x Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. Irs 1040x Vea la Publicación 519, U. Irs 1040x S. Irs 1040x Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Irs 1040x Si elige esta opción, puede tomar la deducción estándar. Irs 1040x Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. Irs 1040x Vea Deducción Estándar para Dependientes , más adelante. Irs 1040x Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. Irs 1040x Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. Irs 1040x La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. Irs 1040x Declaración final de un fallecido. Irs 1040x   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. Irs 1040x No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. Irs 1040x Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Irs 1040x Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. Irs 1040x Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. Irs 1040x Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. Irs 1040x Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Irs 1040x No está totalmente ciego. Irs 1040x   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. Irs 1040x   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. Irs 1040x Tiene que guardar esta declaración con sus registros. Irs 1040x   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. Irs 1040x Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. Irs 1040x No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. Irs 1040x Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. Irs 1040x Ejemplo 1. Irs 1040x Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. Irs 1040x Ninguno de los dos es ciego ni puede ser reclamado como dependiente. Irs 1040x Ellos optan por no detallar sus deducciones. Irs 1040x Ellos utilizan la Tabla 20-1. Irs 1040x La deducción estándar para ambos es $12,200. Irs 1040x Ejemplo 2. Irs 1040x Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. Irs 1040x Carlos y Ana utilizan la Tabla 20-2. Irs 1040x La deducción estándar para ambos es $13,400. Irs 1040x Ejemplo 3. Irs 1040x Roberto y María presentan una declaración conjunta para 2013. Irs 1040x Los dos son mayores de 65 años de edad. Irs 1040x Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. Irs 1040x Si ellos no detallan las deducciones, utilizan la Tabla 20-2. Irs 1040x Su deducción estándar es $14,600. Irs 1040x Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). Irs 1040x Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. Irs 1040x Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. Irs 1040x Definición del ingreso del trabajo. Irs 1040x   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. Irs 1040x    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. Irs 1040x Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. Irs 1040x Ejemplo 1. Irs 1040x Miguel es soltero. Irs 1040x Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. Irs 1040x Tiene ingresos de intereses de $780 y un salario de $150. Irs 1040x No tiene deducciones detalladas. Irs 1040x Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. Irs 1040x Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. Irs 1040x Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). Irs 1040x Ejemplo 2. Irs 1040x José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. Irs 1040x José está casado y presenta una declaración por separado. Irs 1040x Su esposa no detalla sus deducciones en su declaración. Irs 1040x José tiene ingresos de intereses de $1,500 y un salario de $3,800. Irs 1040x Él no tiene deducciones detalladas. Irs 1040x José utiliza la Tabla 20-3 para calcular su deducción estándar. Irs 1040x Él anota su ingreso de trabajo de $3,800 en la línea 1. Irs 1040x Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. Irs 1040x En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. Irs 1040x Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. Irs 1040x En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. Irs 1040x Ejemplo 3. Irs 1040x Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. Irs 1040x Tiene 18 años de edad y es ciega. Irs 1040x Tiene ingresos de intereses de $1,300 y un salario de $2,900. Irs 1040x Ella no tiene deducciones detalladas. Irs 1040x Carla consulta la Tabla 20-3 para encontrar su deducción estándar. Irs 1040x Ella anota su salario de $2,900 en la línea 1. Irs 1040x Suma las líneas 1 y 2 y anota $3,250 en la línea 3. Irs 1040x En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. Irs 1040x Ya que ella es soltera, Carla anota $6,100 en la línea 6. Irs 1040x Anota $3,250 en la línea 7a. Irs 1040x Esta es la menor entre las cantidades de las líneas 5 y 6. Irs 1040x Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. Irs 1040x Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. Irs 1040x Ejemplo 4. Irs 1040x Edgardo es soltero. Irs 1040x Sus padres pueden reclamar una exención por él en su declaración del 2013. Irs 1040x Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. Irs 1040x Él no tiene deducciones detalladas. Irs 1040x Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. Irs 1040x Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. Irs 1040x Suma las líneas 1 y 2 y anota $4,350 en la línea 3. Irs 1040x En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. Irs 1040x Ya que él es soltero, Edgardo anota $6,100 en la línea 6. Irs 1040x En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. Irs 1040x Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. Irs 1040x Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . Irs 1040x Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. Irs 1040x Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). Irs 1040x Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. Irs 1040x Cuándo detallar las deducciones. Irs 1040x   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. Irs 1040x Estas deducciones se explican en los capítulos 21 al 28. Irs 1040x   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. Irs 1040x Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. Irs 1040x Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. Irs 1040x   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. Irs 1040x Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. Irs 1040x Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. Irs 1040x Si cambia de idea. Irs 1040x   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. Irs 1040x S. Irs 1040x Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. Irs 1040x Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. Irs 1040x Personas casadas que presentan la declaración por separado. Irs 1040x   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. Irs 1040x Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. Irs 1040x    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. Irs 1040x Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. Irs 1040x Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. Irs 1040x Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. Irs 1040x Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. Irs 1040x Tabla 20-1. Irs 1040x Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Irs 1040x En vez de ésta, utilice la Tabla 20-2 ó 20-3. Irs 1040x Tabla 20-2. Irs 1040x Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. Irs 1040x Luego pase a la tabla. Irs 1040x Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. Irs 1040x Tabla 20-3. Irs 1040x Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Irs 1040x Marque el número correcto de recuadros más abajo. Irs 1040x Luego pase a la hoja de trabajo. Irs 1040x Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. Irs 1040x Anote su ingreso del trabajo (definido más abajo). Irs 1040x Si no tiene ninguno, anote -0-. Irs 1040x 1. Irs 1040x   2. Irs 1040x Cantidad adicional. Irs 1040x 2. Irs 1040x $350 3. Irs 1040x Sume las líneas 1 y 2. Irs 1040x 3. Irs 1040x   4. Irs 1040x Deducción estándar mínima. Irs 1040x 4. Irs 1040x $1,000 5. Irs 1040x De las líneas 3 ó 4, anote la cantidad mayor. Irs 1040x 5. Irs 1040x   6. Irs 1040x Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. Irs 1040x Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. Irs 1040x   7. Irs 1040x Deducción estándar. Irs 1040x         a. Irs 1040x De las líneas 5 ó 6, anote la cantidad que sea menor. Irs 1040x Si nació después del 1 de enero de 1949, y no es ciego, pare. Irs 1040x Ésta es su deducción estándar. Irs 1040x De lo contrario, pase a la línea 7b. Irs 1040x 7a. Irs 1040x     b. Irs 1040x Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. Irs 1040x 7b. Irs 1040x     c. Irs 1040x Sume las líneas 7a y 7b. Irs 1040x Ésta es su deducción estándar para el año 2013. Irs 1040x 7c. Irs 1040x   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. Irs 1040x También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. Irs 1040x Prev  Up  Next   Home   More Online Publications