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Irs Income Tax Forms 2010

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Irs Income Tax Forms 2010

Irs income tax forms 2010 Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Irs income tax forms 2010 Qualified official extended duty. Irs income tax forms 2010 ForeclosuresLump Sum Portion of Settlement Payment. Irs income tax forms 2010 Interest Payment on Lump Sum Portion of Settlement Payment. Irs income tax forms 2010 Lost Equity Portion of Settlement Payment. Irs income tax forms 2010 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Irs income tax forms 2010 Interest Payment on Lost Equity Portion of Settlement Payment. Irs income tax forms 2010 Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Irs income tax forms 2010 Some are included in gross income while others are excluded from gross income. Irs income tax forms 2010 Included items (Table 1) are subject to tax and must be reported on your tax return. Irs income tax forms 2010 Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Irs income tax forms 2010 For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Irs income tax forms 2010 Table 1. Irs income tax forms 2010 Included Items These items are included in gross income, unless the pay is for service in a combat zone. Irs income tax forms 2010 Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Irs income tax forms 2010   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Irs income tax forms 2010 Table 2. Irs income tax forms 2010 Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Irs income tax forms 2010 There is no exclusion for the personal use of a government-provided vehicle. Irs income tax forms 2010 Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Irs income tax forms 2010   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Irs income tax forms 2010 Differential wage payments. Irs income tax forms 2010   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Irs income tax forms 2010 These amounts are taxable and cannot be excluded as combat pay. Irs income tax forms 2010 Military base realignment and closure benefit. Irs income tax forms 2010   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Irs income tax forms 2010 However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Irs income tax forms 2010 Any part of the payment that is more than this limit is included in gross income. Irs income tax forms 2010 For more information about the HAP, see http://hap. Irs income tax forms 2010 usace. Irs income tax forms 2010 army. Irs income tax forms 2010 mil/Overview. Irs income tax forms 2010 html. Irs income tax forms 2010 Qualified reservist distribution (QRD). Irs income tax forms 2010   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Irs income tax forms 2010 A QRD is included in gross income and is subject to employment taxes. Irs income tax forms 2010 The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Irs income tax forms 2010 Thrift Savings Plan (TSP) distributions. Irs income tax forms 2010   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Irs income tax forms 2010   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Irs income tax forms 2010 However, the earnings on the tax-exempt portion of the distribution are taxable. Irs income tax forms 2010 The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Irs income tax forms 2010 Roth Thrift Savings Plan (TSP) balance. Irs income tax forms 2010   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Irs income tax forms 2010 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Irs income tax forms 2010 Qualified distributions from a Roth TSP are not included in your income. Irs income tax forms 2010 For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Irs income tax forms 2010 S. Irs income tax forms 2010 Civil Service Retirement Benefits. Irs income tax forms 2010 State bonus payments. Irs income tax forms 2010   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Irs income tax forms 2010 See Combat Zone , later, for a list of designated combat zones. Irs income tax forms 2010 Foreign Source Income If you are a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Irs income tax forms 2010 S. Irs income tax forms 2010 law allows you to exclude) on your tax return. Irs income tax forms 2010 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Irs income tax forms 2010 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Irs income tax forms 2010 Certain taxpayers can exclude income earned in foreign countries. Irs income tax forms 2010 For 2013, this exclusion amount can be as much as $97,600. Irs income tax forms 2010 However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government. Irs income tax forms 2010 Employees of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Irs income tax forms 2010 Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Irs income tax forms 2010 For more information on the exclusion, see Publication 54. Irs income tax forms 2010 Residents of American Samoa may be able to exclude income from American Samoa. Irs income tax forms 2010 This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Government. Irs income tax forms 2010 If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Irs income tax forms 2010 S. Irs income tax forms 2010 Possessions. Irs income tax forms 2010 Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Irs income tax forms 2010 S. Irs income tax forms 2010 military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Irs income tax forms 2010 S. Irs income tax forms 2010 possession. Irs income tax forms 2010 See Publication 570 for more information. Irs income tax forms 2010 Domicile. Irs income tax forms 2010   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Irs income tax forms 2010 It is not always where you presently live. Irs income tax forms 2010 Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Irs income tax forms 2010 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs income tax forms 2010 Marital status. Irs income tax forms 2010   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Irs income tax forms 2010 The rules may affect your tax liability if you file separate returns or are divorced during the year. Irs income tax forms 2010 Nevada, Washington, and California domestic partners. Irs income tax forms 2010   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Irs income tax forms 2010 See Form 8958 and Publication 555, Community Property. Irs income tax forms 2010 Nature of the payment. Irs income tax forms 2010   Active duty military pay is subject to community property laws. Irs income tax forms 2010 Armed Forces retired or retainer pay may be subject to community property laws. Irs income tax forms 2010   For more information on community property laws, see Publication 555. Irs income tax forms 2010 Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Irs income tax forms 2010 Form W-2 also shows other amounts that you may find important in box 12. Irs income tax forms 2010 The amounts shown in box 12 are generally preceded by a code. Irs income tax forms 2010 A list of codes used in box 12 is shown, next. Irs income tax forms 2010 Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Irs income tax forms 2010 For more information on these codes, see your Form(s) W-2. Irs income tax forms 2010 Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Irs income tax forms 2010 The following adjustments are of particular interest to members of the Armed Forces. Irs income tax forms 2010 Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Irs income tax forms 2010 S. Irs income tax forms 2010 Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Irs income tax forms 2010 Include all unreimbursed expenses from the time you leave home until the time you return home. Irs income tax forms 2010 The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Irs income tax forms 2010 For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Irs income tax forms 2010 Member of a reserve component. Irs income tax forms 2010   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Irs income tax forms 2010 How to report. Irs income tax forms 2010   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Irs income tax forms 2010 Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Irs income tax forms 2010 Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Irs income tax forms 2010 Example. Irs income tax forms 2010 Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Irs income tax forms 2010 He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Irs income tax forms 2010 5 cents per mile), $300 for meals, and $1,000 for lodging. Irs income tax forms 2010 He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Irs income tax forms 2010 Only 50% of his meal expenses are deductible. Irs income tax forms 2010 He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Irs income tax forms 2010 He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Irs income tax forms 2010 He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Irs income tax forms 2010 Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Irs income tax forms 2010 However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Irs income tax forms 2010 The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Irs income tax forms 2010 The “Retirement plan” box should have a mark in it if you were covered. Irs income tax forms 2010 For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Irs income tax forms 2010 Individuals serving in the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Armed Forces or in support of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Irs income tax forms 2010 For more information on this extension of deadline provision, see Extension of Deadlines , later. Irs income tax forms 2010 For more information on IRAs, see Publication 590. Irs income tax forms 2010 Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Irs income tax forms 2010 This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Irs income tax forms 2010 Qualified Reservist Distributions A qualified reservist distribution is defined below. Irs income tax forms 2010 It is not subject to the 10% additional tax on early distributions from certain retirement plans. Irs income tax forms 2010 Definition. Irs income tax forms 2010   A distribution you receive is a qualified reservist distribution if the following requirements are met. Irs income tax forms 2010 You were ordered or called to active duty after September 11, 2001. Irs income tax forms 2010 You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Irs income tax forms 2010 ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Irs income tax forms 2010 The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Irs income tax forms 2010 Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Irs income tax forms 2010 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Irs income tax forms 2010 You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Irs income tax forms 2010 Limit. Irs income tax forms 2010   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Irs income tax forms 2010 When repayment contributions can be made. Irs income tax forms 2010   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Irs income tax forms 2010 No deduction. Irs income tax forms 2010   You cannot deduct qualified reservist repayments. Irs income tax forms 2010 Figuring your IRA deduction. Irs income tax forms 2010   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Irs income tax forms 2010 Reporting the repayment. Irs income tax forms 2010   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Irs income tax forms 2010 Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Irs income tax forms 2010 However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Irs income tax forms 2010 You can deduct your unreimbursed moving expenses on Form 3903. Irs income tax forms 2010 Permanent change of station. Irs income tax forms 2010   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Irs income tax forms 2010 The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Irs income tax forms 2010 Spouse and dependents. Irs income tax forms 2010   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Irs income tax forms 2010   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Irs income tax forms 2010 Services or reimbursements provided by the government. Irs income tax forms 2010   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Irs income tax forms 2010 Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Irs income tax forms 2010   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Irs income tax forms 2010 However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Irs income tax forms 2010   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Irs income tax forms 2010   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Irs income tax forms 2010   Do not deduct any expenses for moving services that were provided by the government. Irs income tax forms 2010 Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Irs income tax forms 2010 Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Irs income tax forms 2010 You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Irs income tax forms 2010 Moving household goods and personal effects. Irs income tax forms 2010   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Irs income tax forms 2010 You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Irs income tax forms 2010 Storing and insuring household goods and personal effects. Irs income tax forms 2010   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Irs income tax forms 2010 Travel. Irs income tax forms 2010   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Irs income tax forms 2010 You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Irs income tax forms 2010   You can add parking fees and tolls to the amount claimed under either method. Irs income tax forms 2010 You cannot deduct any expenses for meals. Irs income tax forms 2010 You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Irs income tax forms 2010 Member of your household. Irs income tax forms 2010   A member of your household is anyone who has both your former home and your new home as his or her main home. Irs income tax forms 2010 It does not include a tenant or employee unless you can claim that person as a dependent. Irs income tax forms 2010 Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Irs income tax forms 2010 A move from a foreign country to the United States or its possessions is not a foreign move. Irs income tax forms 2010 For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Irs income tax forms 2010 The new job location must be outside the United States. Irs income tax forms 2010 Reporting Moving Expenses Figure moving expense deductions on Form 3903. Irs income tax forms 2010 Carry the deduction from Form 3903 to Form 1040, line 26. Irs income tax forms 2010 For more information, see Publication 521 and Form 3903. Irs income tax forms 2010 Combat Zone Exclusion If you are a member of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Irs income tax forms 2010 This pay is generally referred to as “combat pay. Irs income tax forms 2010 ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Irs income tax forms 2010 (See Form W-2 , later. Irs income tax forms 2010 ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Irs income tax forms 2010 You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Irs income tax forms 2010 If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Irs income tax forms 2010 (Other officer personnel are discussed under Amount of Exclusion , later. Irs income tax forms 2010 ) Active duty pay earned in any month you served in a combat zone. Irs income tax forms 2010 Imminent danger/hostile fire pay. Irs income tax forms 2010 A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Irs income tax forms 2010 Pay for accrued leave earned in any month you served in a combat zone. Irs income tax forms 2010 The Department of Defense must determine that the unused leave was earned during that period. Irs income tax forms 2010 Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Irs income tax forms 2010 The pay must be earned in a month you served in a combat zone. Irs income tax forms 2010 Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Irs income tax forms 2010 Student loan repayments. Irs income tax forms 2010 If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Irs income tax forms 2010 If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Irs income tax forms 2010 For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Irs income tax forms 2010 Retirement pay and pensions do not qualify for the combat zone exclusion. Irs income tax forms 2010 Partial (month) service. Irs income tax forms 2010   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Irs income tax forms 2010 Form W-2. Irs income tax forms 2010   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Irs income tax forms 2010 If it does, you will need to get a corrected Form W-2 from your finance office. Irs income tax forms 2010   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Irs income tax forms 2010 Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Armed Forces are engaging or have engaged in combat. Irs income tax forms 2010 An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Irs income tax forms 2010 Afghanistan area. Irs income tax forms 2010   By Executive Order No. Irs income tax forms 2010 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Irs income tax forms 2010 On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Irs income tax forms 2010 Djibouti. Irs income tax forms 2010 Jordan. Irs income tax forms 2010 Kyrgyzstan. Irs income tax forms 2010 Pakistan. Irs income tax forms 2010 Somalia. Irs income tax forms 2010 Syria. Irs income tax forms 2010 Tajikistan. Irs income tax forms 2010 Uzbekistan. Irs income tax forms 2010 Yemen. Irs income tax forms 2010 The Philippines. Irs income tax forms 2010  Note. Irs income tax forms 2010 For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Irs income tax forms 2010 The Kosovo area. Irs income tax forms 2010   By Executive Order No. Irs income tax forms 2010 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Irs income tax forms 2010 Federal Republic of Yugoslavia (Serbia/Montenegro). Irs income tax forms 2010 Albania. Irs income tax forms 2010 Kosovo. Irs income tax forms 2010 The Adriatic Sea. Irs income tax forms 2010 The Ionian Sea—north of the 39th parallel. Irs income tax forms 2010 Note. Irs income tax forms 2010 The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Irs income tax forms 2010 Arabian peninsula. Irs income tax forms 2010   By Executive Order No. Irs income tax forms 2010 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Irs income tax forms 2010 The Persian Gulf. Irs income tax forms 2010 The Red Sea. Irs income tax forms 2010 The Gulf of Oman. Irs income tax forms 2010 The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Irs income tax forms 2010 The Gulf of Aden. Irs income tax forms 2010 The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Irs income tax forms 2010 Jordan which is in direct support of the Arabian Peninsula. Irs income tax forms 2010 Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Irs income tax forms 2010 Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Irs income tax forms 2010 If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Irs income tax forms 2010 Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Irs income tax forms 2010 Example. Irs income tax forms 2010 You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Irs income tax forms 2010 The disease is presumed to have been incurred while you were serving in the combat zone. Irs income tax forms 2010 On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Irs income tax forms 2010 Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Irs income tax forms 2010 In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Irs income tax forms 2010 Example. Irs income tax forms 2010 You were hospitalized for a specific disease 3 weeks after you left the combat zone. Irs income tax forms 2010 The incubation period of the disease is from 2 to 4 weeks. Irs income tax forms 2010 The disease is presumed to have been incurred while serving in the combat zone. Irs income tax forms 2010 Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Irs income tax forms 2010 Presence in a combat zone while on leave from a duty station located outside the combat zone. Irs income tax forms 2010 Passage over or through a combat zone during a trip between two points that are outside a combat zone. Irs income tax forms 2010 Presence in a combat zone solely for your personal convenience. Irs income tax forms 2010 Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Irs income tax forms 2010 Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Irs income tax forms 2010 Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Irs income tax forms 2010 It should not be included in the wages reported on your Form W-2. Irs income tax forms 2010 You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Irs income tax forms 2010 If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Irs income tax forms 2010 Your hospitalization does not have to be in the combat zone. Irs income tax forms 2010 If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Irs income tax forms 2010 However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Irs income tax forms 2010 Alien Status For tax purposes, an alien is an individual who is not a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen. Irs income tax forms 2010 An alien is in one of three categories: resident, nonresident, or dual-status. Irs income tax forms 2010 Placement in the correct category is crucial in determining what income to report and what forms to file. Irs income tax forms 2010 Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Irs income tax forms 2010 If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Irs income tax forms 2010 If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Irs income tax forms 2010 Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Irs income tax forms 2010 Guam and Puerto Rico have special rules. Irs income tax forms 2010 Residents of those areas should contact their taxing authority with their questions. Irs income tax forms 2010 Most members of the Armed Forces are U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens or resident aliens. Irs income tax forms 2010 However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Irs income tax forms 2010 Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Irs income tax forms 2010 If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Irs income tax forms 2010 S. Irs income tax forms 2010 resident for part of 2013. Irs income tax forms 2010 See First-Year Choice in Publication 519. Irs income tax forms 2010 These tests are explained in Publication 519. Irs income tax forms 2010 Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizens. Irs income tax forms 2010 Treating nonresident alien spouse as resident alien. Irs income tax forms 2010   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Irs income tax forms 2010 One spouse is a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident alien at the end of the tax year. Irs income tax forms 2010 That spouse is married to the nonresident alien at the end of the tax year. Irs income tax forms 2010 You both choose to treat the nonresident alien spouse as a resident alien. Irs income tax forms 2010 Making the choice. Irs income tax forms 2010   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Irs income tax forms 2010 Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Irs income tax forms 2010 S. Irs income tax forms 2010 residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Irs income tax forms 2010 If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Irs income tax forms 2010    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax. Irs income tax forms 2010 If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Irs income tax forms 2010 Ending the choice. Irs income tax forms 2010   Once you make this choice, it applies to all later years unless one of the following situations occurs. Irs income tax forms 2010 You or your spouse revokes the choice. Irs income tax forms 2010 You or your spouse dies. Irs income tax forms 2010 You and your spouse become legally separated under a decree of divorce or separate maintenance. Irs income tax forms 2010 The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Irs income tax forms 2010 For specific details on these situations, see Publication 519. Irs income tax forms 2010   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Irs income tax forms 2010 Choice not made. Irs income tax forms 2010   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Irs income tax forms 2010 You can file as married filing separately, or head of household if you qualify. Irs income tax forms 2010 You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax purposes and is not another taxpayer's dependent. Irs income tax forms 2010 The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Irs income tax forms 2010 If a return has to be filed, see the next discussion. Irs income tax forms 2010 The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Irs income tax forms 2010 Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Irs income tax forms 2010 If you are required to file a federal tax return, you must file either Form 1040NR, U. Irs income tax forms 2010 S. Irs income tax forms 2010 Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Irs income tax forms 2010 S. Irs income tax forms 2010 Income Tax Return for Certain Nonresident Aliens With No Dependents. Irs income tax forms 2010 See the form instructions for information on who must file and filing status. Irs income tax forms 2010 If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Irs income tax forms 2010 Your income from conducting a trade or business in the United States is taxed at graduated U. Irs income tax forms 2010 S. Irs income tax forms 2010 tax rates. Irs income tax forms 2010 Other income from U. Irs income tax forms 2010 S. Irs income tax forms 2010 sources is taxed at a flat 30% (or lower treaty) rate. Irs income tax forms 2010 For example, dividends from a U. Irs income tax forms 2010 S. Irs income tax forms 2010 corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Irs income tax forms 2010 Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Irs income tax forms 2010 This usually occurs in the year you arrive in or depart from the United States. Irs income tax forms 2010 If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Irs income tax forms 2010 Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Irs income tax forms 2010 Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Irs income tax forms 2010 Usually, your main home is the one you live in most of the time. Irs income tax forms 2010 It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Irs income tax forms 2010 You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Irs income tax forms 2010 The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Irs income tax forms 2010 To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Irs income tax forms 2010 Exception to ownership and use tests. Irs income tax forms 2010   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Irs income tax forms 2010 5-year test period suspended. Irs income tax forms 2010   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Irs income tax forms 2010 This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Irs income tax forms 2010 Example. Irs income tax forms 2010 David bought and moved into a home in 2005. Irs income tax forms 2010 He lived in it as his main home for 2½ years. Irs income tax forms 2010 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Irs income tax forms 2010 He then sold the home at a gain in 2013. Irs income tax forms 2010 To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Irs income tax forms 2010 This means he can disregard those 6 years. Irs income tax forms 2010 Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Irs income tax forms 2010 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Irs income tax forms 2010 Period of suspension. Irs income tax forms 2010   The period of suspension cannot last more than 10 years. Irs income tax forms 2010 You cannot suspend the 5-year period for more than one property at a time. Irs income tax forms 2010 You can revoke your choice to suspend the 5-year period at any time. Irs income tax forms 2010 Qualified official extended duty. Irs income tax forms 2010   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Irs income tax forms 2010   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Irs income tax forms 2010 Property used for rental or business. Irs income tax forms 2010   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Irs income tax forms 2010 However, you must meet the ownership and use tests discussed in Publication 523. Irs income tax forms 2010 Nonqualified use. Irs income tax forms 2010   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Irs income tax forms 2010   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Irs income tax forms 2010 For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Irs income tax forms 2010 Loss. Irs income tax forms 2010   You cannot deduct a loss from the sale of your main home. Irs income tax forms 2010 More information. Irs income tax forms 2010   For more information, see Publication 523. Irs income tax forms 2010 Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Irs income tax forms 2010 Payments made for violations of the Service Members Civil Relief Act (SCRA). Irs income tax forms 2010   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Irs income tax forms 2010 Generally, you must include settlement payments in income. Irs income tax forms 2010 However, the tax treatment of settlement payments will depend on the facts and circumstances. Irs income tax forms 2010 Lump Sum Portion of Settlement Payment. Irs income tax forms 2010    Generally, you must include the lump sum payment in gross income. Irs income tax forms 2010 In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Irs income tax forms 2010 For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Irs income tax forms 2010 Interest Payment on Lump Sum Portion of Settlement Payment. Irs income tax forms 2010    You must include any interest on the lump sum portion of your settlement payment in your income. Irs income tax forms 2010 Lost Equity Portion of Settlement Payment. Irs income tax forms 2010    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Irs income tax forms 2010 You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Irs income tax forms 2010 In many cases, this gain may be excluded from income. Irs income tax forms 2010 For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Irs income tax forms 2010 523, Selling Your Home. Irs income tax forms 2010 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Irs income tax forms 2010    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Irs income tax forms 2010 544, Sales and Other Dispositions of Assets. Irs income tax forms 2010 Interest Payment on Lost Equity Portion of Settlement Payment. Irs income tax forms 2010    You must include any interest on the lost equity portion of your settlement payment in your income. Irs income tax forms 2010 Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Irs income tax forms 2010 For information on the standard deduction, see Publication 501. Irs income tax forms 2010 Itemized deductions are figured on Schedule A (Form 1040). Irs income tax forms 2010 This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Irs income tax forms 2010 For information on other itemized deductions, see the publications listed below. Irs income tax forms 2010 Publication 502, Medical and Dental Expenses. Irs income tax forms 2010 Publication 526, Charitable Contributions. Irs income tax forms 2010 Publication 547, Casualties, Disasters, and Thefts. Irs income tax forms 2010 Publication 550, Investment Income and Expenses. Irs income tax forms 2010 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Irs income tax forms 2010 For information on deductions that are not subject to the 2% limit, see Publication 529. Irs income tax forms 2010 Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Irs income tax forms 2010 Certain employee business expenses are deductible as adjustments to income. Irs income tax forms 2010 For information on many employee business expenses, see Publication 463. Irs income tax forms 2010 Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Irs income tax forms 2010 You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Irs income tax forms 2010 You can deduct these expenses directly on Schedule A (Form 1040). Irs income tax forms 2010 Reimbursement. Irs income tax forms 2010   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Irs income tax forms 2010 Your reimbursed expenses are not deductible. Irs income tax forms 2010   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Irs income tax forms 2010 You must file Form 2106 to report these expenses. Irs income tax forms 2010   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Irs income tax forms 2010 You are an employee deducting expenses related to your job. Irs income tax forms 2010 You were not reimbursed by your employer for your expenses. Irs income tax forms 2010 (Amounts included in box 1 of Form W-2 are not considered reimbursements. Irs income tax forms 2010 ) If you claim car expenses, you use the standard mileage rate. Irs income tax forms 2010    For 2013, the standard mileage rate is 56. Irs income tax forms 2010 5 cents a mile for all business miles driven. Irs income tax forms 2010 This rate is adjusted periodically. Irs income tax forms 2010 Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Irs income tax forms 2010 If you are a member of the U. Irs income tax forms 2010 S. Irs income tax forms 2010 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Irs income tax forms 2010 You cannot deduct your expenses for meals and lodging while at your permanent duty station. Irs income tax forms 2010 You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Irs income tax forms 2010 A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Irs income tax forms 2010 To be deductible, your travel expenses must be work related. Irs income tax forms 2010 You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Irs income tax forms 2010 Away from home. Irs income tax forms 2010   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Irs income tax forms 2010 You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Irs income tax forms 2010   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Irs income tax forms 2010    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Irs income tax forms 2010 This rule may not apply if you are participating in a federal crime investigation or prosecution. Irs income tax forms 2010 For more information, see Publication 463 and the Form 2106 instructions. Irs income tax forms 2010 Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Irs income tax forms 2010 These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Irs income tax forms 2010 Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Irs income tax forms 2010 However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Irs income tax forms 2010 If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Irs income tax forms 2010 However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Irs income tax forms 2010 Temporary work location. Irs income tax forms 2010   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Irs income tax forms 2010   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Irs income tax forms 2010   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Irs income tax forms 2010 If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Irs income tax forms 2010    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Irs income tax forms 2010 However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Irs income tax forms 2010 These are nondeductible commuting costs. Irs income tax forms 2010 Armed Forces reservists. Irs income tax forms 2010   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Irs income tax forms 2010 You can deduct the expense of getting from one workplace to the other. Irs income tax forms 2010 You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Irs income tax forms 2010 In this case, your transportation generally is a nondeductible commuting expense. Irs income tax forms 2010 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Irs income tax forms 2010   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Irs income tax forms 2010 If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Irs income tax forms 2010 See Armed Forces Reservists under Adjustments to Income, earlier. Irs income tax forms 2010 Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Irs income tax forms 2010 Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Irs income tax forms 2010 If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Irs income tax forms 2010 Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Irs income tax forms 2010 Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Irs income tax forms 2010 Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Irs income tax forms 2010 Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Irs income tax forms 2010 Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Irs income tax forms 2010 However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Irs income tax forms 2010 Example. Irs income tax forms 2010 Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Irs income tax forms 2010 Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Irs income tax forms 2010 This is education that meets at least one of the following two tests. Irs income tax forms 2010 The education is required by your employer or the law to keep your present salary, status, or job. Irs income tax forms 2010 The required education must serve a bona fide business purpose of your employer. Irs income tax forms 2010 The education maintains or improves skills needed in your present work. Irs income tax forms 2010 However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Irs income tax forms 2010 You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Irs income tax forms 2010 Example 1. Irs income tax forms 2010 Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Irs income tax forms 2010 She took an advanced finance course. Irs income tax forms 2010 She already meets the minimum qualifications for her job. Irs income tax forms 2010 By taking the course, she is improving skills in her current position. Irs income tax forms 2010 The course does not qualify her for a new trade or business. Irs income tax forms 2010 She can deduct educational expenses that are more than the educational allowance she received. Irs income tax forms 2010 Example 2. Irs income tax forms 2010 Major Williams worked in the military base legal office as a legal intern. Irs income tax forms 2010 He was placed in excess leave status by his employer to attend law school. Irs income tax forms 2010 He paid all his educational expenses and was not reimbursed. Irs income tax forms 2010 After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Irs income tax forms 2010 His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Irs income tax forms 2010 Travel to obtain education. Irs income tax forms 2010   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Irs income tax forms 2010   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Irs income tax forms 2010 Transportation for education. Irs income tax forms 2010   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Irs income tax forms 2010 However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Irs income tax forms 2010 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Irs income tax forms 2010   If you need more information on educational expenses, see Publication 970. Irs income tax forms 2010 Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Irs income tax forms 2010 Repayment of $3,000 or less. Irs income tax forms 2010   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Irs income tax forms 2010 If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs income tax forms 2010 Repayment over $3,000. Irs income tax forms 2010   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Irs income tax forms 2010 Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Irs income tax forms 2010 This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Irs income tax forms 2010 For information on other credits, see your tax form instructions. Irs income tax forms 2010 First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Irs income tax forms 2010 In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Irs income tax forms 2010 If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Irs income tax forms 2010 If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Irs income tax forms 2010 If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Irs income tax forms 2010 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Irs income tax forms 2010 Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Irs income tax forms 2010 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Irs income tax forms 2010 The child tax credit is not the same as the credit for child and dependent care expenses. Irs income tax forms 2010 See Publication 503 for information on the credit for child and dependent care expenses. Irs income tax forms 2010 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen, a U. Irs income tax forms 2010 S. Irs income tax forms 2010 national, or a U. Irs income tax forms 2010 S. Irs income tax forms 2010 resident alien. Irs income tax forms 2010 If the child was adopted, see Adopted child . Irs income tax forms 2010 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Irs income tax forms 2010 Exceptions to time lived with you. Irs income tax forms 2010   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Irs income tax forms 2010 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Irs income tax forms 2010   There are also exceptions for kidnapped children and children of divorced or separated parents. Irs income tax forms 2010 For details, see Publication 501. Irs income tax forms 2010 Qualifying child of more than one person. Irs income tax forms 2010   A special rule applies if your qualifying child is the qualifying child of more than one person. Irs income tax forms 2010 For details, see Publication 501. Irs income tax forms 2010 Adopted child. Irs income tax forms 2010   An adopted child is always treated as your own child. Irs income tax forms 2010 An adopted child includes a child lawfully placed with you for legal adoption. Irs income tax forms 2010   If you are a U. Irs income tax forms 2010 S. Irs income tax forms 2010 citizen or U. Irs income tax forms 2010 S. Irs income tax forms 2010 national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Irs income tax forms 2010 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Irs income tax forms 2010 Limits on the credit. Irs income tax forms 2010   You must reduce your child tax credit if either (1) or (2), below, applies. Irs income tax forms 2010 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Irs income tax forms 2010 If the amount is zero, you cannot take this credit because there is no tax to reduce. Irs income tax forms 2010 However, you may be able to take the additional child tax credit. Irs income tax forms 2010 See Additional Child Tax Credit , later. Irs income tax forms 2010 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Irs income tax forms 2010 Married filing jointly — $110,000. Irs income tax forms 2010 Single, head of household,  or qualifying widow(er) — $75,000. Irs income tax forms 2010 Married filing separately — $55,000. Irs income tax forms 2010 Modified AGI. Irs income tax forms 2010   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Irs income tax forms 2010 Any amount excluded from income because of the exclusion of income from Puerto Rico. Irs income tax forms 2010 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Irs income tax forms 2010 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Irs income tax forms 2010 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Irs income tax forms 2010   If you do not have any of the above, your modified AGI is the same as your AGI. Irs income tax forms 2010 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Irs income tax forms 2010 For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Irs income tax forms 2010 Also attach Schedule 8812, Child Tax Credit, if required. Irs income tax forms 2010 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Irs income tax forms 2010 The additional child tax credit may give you a refund even if you do not owe any tax. Irs income tax forms 2010 For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Irs income tax forms 2010 Earned Income Credit The earned income credit (EIC) is a cr
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The Irs Income Tax Forms 2010

Irs income tax forms 2010 6. Irs income tax forms 2010   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Irs income tax forms 2010 Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Irs income tax forms 2010 Declaración final. Irs income tax forms 2010 Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Irs income tax forms 2010 Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Irs income tax forms 2010 Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Irs income tax forms 2010 El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Irs income tax forms 2010 La declaración correcta de los ingresos de propinas no es difícil. Irs income tax forms 2010 Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Irs income tax forms 2010 Declarar sus propinas a su empleador. Irs income tax forms 2010 Declarar todas sus propinas en su declaración de impuestos. Irs income tax forms 2010  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Irs income tax forms 2010 Este capítulo también le mostrará cómo tratar las propinas asignadas. Irs income tax forms 2010 Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Irs income tax forms 2010 Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Irs income tax forms 2010 Cómo mantener un registro diario de propinas. Irs income tax forms 2010   Hay dos maneras de mantener un registro diario de propinas. Irs income tax forms 2010 Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Irs income tax forms 2010 Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Irs income tax forms 2010 Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Irs income tax forms 2010 Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Irs income tax forms 2010    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Irs income tax forms 2010 Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Irs income tax forms 2010 Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Irs income tax forms 2010 irs. Irs income tax forms 2010 gov/pub/irs-pdf/p1244pr. Irs income tax forms 2010 pdf. Irs income tax forms 2010 La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Irs income tax forms 2010 Cada día, anote la información solicitada en el formulario. Irs income tax forms 2010   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Irs income tax forms 2010 Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Irs income tax forms 2010   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Irs income tax forms 2010 Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Irs income tax forms 2010 Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Irs income tax forms 2010 El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Irs income tax forms 2010 La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Irs income tax forms 2010 Registro electrónico de propinas. Irs income tax forms 2010   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Irs income tax forms 2010 En tal caso, tiene que recibir y guardar una copia en papel de este registro. Irs income tax forms 2010 Cargos por servicios. Irs income tax forms 2010   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Irs income tax forms 2010 Los cargos de este tipo son parte de su salario, no son propinas. Irs income tax forms 2010 Vea los ejemplos que se presentan a continuación. Irs income tax forms 2010 Ejemplo 1. Irs income tax forms 2010 El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Irs income tax forms 2010 Juanita forma parte de un grupo de 8 personas. Irs income tax forms 2010 Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Irs income tax forms 2010 Dicho monto se incluye en el total de la cuenta. Irs income tax forms 2010 Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Irs income tax forms 2010 No anote el cargo del 18% en su registro de propinas. Irs income tax forms 2010 Los cargos por servicios que se le paguen son considerados salarios y no propinas. Irs income tax forms 2010 Ejemplo 2. Irs income tax forms 2010 El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Irs income tax forms 2010 En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Irs income tax forms 2010 Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Irs income tax forms 2010 Cerciórese de incluir esta cantidad en su registro de propinas. Irs income tax forms 2010 Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Irs income tax forms 2010 Propinas que tiene que declarar a su empleador. Irs income tax forms 2010   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Irs income tax forms 2010   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Irs income tax forms 2010   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Irs income tax forms 2010 No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Irs income tax forms 2010 Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Irs income tax forms 2010    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Irs income tax forms 2010 No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Irs income tax forms 2010 Cómo se declaran las propinas. Irs income tax forms 2010    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Irs income tax forms 2010 Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Irs income tax forms 2010 Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Irs income tax forms 2010   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Irs income tax forms 2010 El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Irs income tax forms 2010 El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Irs income tax forms 2010 El total de propinas que se tienen que declarar para ese período. Irs income tax forms 2010 Usted tiene que firmar y fechar el informe. Irs income tax forms 2010 Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Irs income tax forms 2010   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Irs income tax forms 2010 Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Irs income tax forms 2010 Informe electrónico de propinas. Irs income tax forms 2010   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Irs income tax forms 2010 Cuándo debe declarar las propinas. Irs income tax forms 2010   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Irs income tax forms 2010 Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Irs income tax forms 2010 Ejemplo. Irs income tax forms 2010 Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Irs income tax forms 2010 Declaración final. Irs income tax forms 2010   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Irs income tax forms 2010 Multa por no declarar las propinas. Irs income tax forms 2010   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Irs income tax forms 2010 (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Irs income tax forms 2010 La cantidad de la multa que se impone es adicional a los impuestos que adeude. Irs income tax forms 2010   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Irs income tax forms 2010 Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Irs income tax forms 2010 Entrega de dinero al empleador para el pago de los impuestos. Irs income tax forms 2010   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Irs income tax forms 2010 Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Irs income tax forms 2010   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Irs income tax forms 2010 Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Irs income tax forms 2010 Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Irs income tax forms 2010    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Irs income tax forms 2010 Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Irs income tax forms 2010 Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Irs income tax forms 2010    Impuestos no recaudados. Irs income tax forms 2010 Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Irs income tax forms 2010 Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Irs income tax forms 2010 Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Irs income tax forms 2010 Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Irs income tax forms 2010    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Irs income tax forms 2010 Qué propinas se tienen que declarar. Irs income tax forms 2010   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Irs income tax forms 2010 Incluya las que recibió en efectivo y las que no fueron en efectivo. Irs income tax forms 2010 Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Irs income tax forms 2010 Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Irs income tax forms 2010    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Irs income tax forms 2010    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Irs income tax forms 2010   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Irs income tax forms 2010 El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Irs income tax forms 2010 Ejemplo. Irs income tax forms 2010 Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Irs income tax forms 2010 Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Irs income tax forms 2010 Al Sr. Irs income tax forms 2010 Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Irs income tax forms 2010 El Formulario W-2 que el Sr. Irs income tax forms 2010 Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Irs income tax forms 2010 El Sr. Irs income tax forms 2010 Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Irs income tax forms 2010 Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Irs income tax forms 2010    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Irs income tax forms 2010 Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Irs income tax forms 2010 Para hacerlo, tiene que usar el Formulario 1040. Irs income tax forms 2010 (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Irs income tax forms 2010    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Irs income tax forms 2010 Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Irs income tax forms 2010 Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Irs income tax forms 2010    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Irs income tax forms 2010 Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Irs income tax forms 2010 Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Irs income tax forms 2010   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Irs income tax forms 2010 Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Irs income tax forms 2010   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Irs income tax forms 2010 Tiene que declarar estas cantidades como impuesto adicional en su declaración. Irs income tax forms 2010 A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Irs income tax forms 2010 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Irs income tax forms 2010    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Irs income tax forms 2010 Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Irs income tax forms 2010 Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Irs income tax forms 2010 (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Irs income tax forms 2010 Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Irs income tax forms 2010 Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Irs income tax forms 2010 Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Irs income tax forms 2010 ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Irs income tax forms 2010 Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Irs income tax forms 2010 De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Irs income tax forms 2010 ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Irs income tax forms 2010 Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Irs income tax forms 2010 Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Irs income tax forms 2010 ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Irs income tax forms 2010 Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Irs income tax forms 2010 Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Irs income tax forms 2010 Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Irs income tax forms 2010   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Irs income tax forms 2010 Cómo declarar las propinas asignadas. Irs income tax forms 2010   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Irs income tax forms 2010 (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Irs income tax forms 2010    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Irs income tax forms 2010 Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Irs income tax forms 2010 Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Irs income tax forms 2010 Prev  Up  Next   Home   More Online Publications