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Order 2012 Tax Forms From Irs

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Order 2012 tax forms from irs Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Order 2012 tax forms from irs Married persons. Order 2012 tax forms from irs Same-sex marriage. Order 2012 tax forms from irs Exception. Order 2012 tax forms from irs Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Order 2012 tax forms from irs Amended instrument. Order 2012 tax forms from irs General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Order 2012 tax forms from irs Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Order 2012 tax forms from irs It may also be used in determining whether you can claim certain other deductions and credits. Order 2012 tax forms from irs The filing status you can choose depends partly on your marital status on the last day of your tax year. Order 2012 tax forms from irs Marital status. Order 2012 tax forms from irs   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Order 2012 tax forms from irs If you are married, your filing status is either married filing a joint return or married filing a separate return. Order 2012 tax forms from irs For information about the single and qualifying widow(er) filing statuses, see Publication 501. Order 2012 tax forms from irs Unmarried persons. Order 2012 tax forms from irs   You are unmarried for the whole year if either of the following applies. Order 2012 tax forms from irs You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Order 2012 tax forms from irs You must follow your state law to determine if you are divorced or legally separated. Order 2012 tax forms from irs Exception. Order 2012 tax forms from irs If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Order 2012 tax forms from irs You have obtained a decree of annulment, which holds that no valid marriage ever existed. Order 2012 tax forms from irs You must file amended returns (Form 1040X, Amended U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Order 2012 tax forms from irs The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Order 2012 tax forms from irs On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Order 2012 tax forms from irs Married persons. Order 2012 tax forms from irs   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Order 2012 tax forms from irs An interlocutory decree is not a final decree. Order 2012 tax forms from irs Same-sex marriage. Order 2012 tax forms from irs   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Order 2012 tax forms from irs The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Order 2012 tax forms from irs However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Order 2012 tax forms from irs For more details, see Publication 501. Order 2012 tax forms from irs Exception. Order 2012 tax forms from irs   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Order 2012 tax forms from irs See Head of Household , later. Order 2012 tax forms from irs Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Order 2012 tax forms from irs If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Order 2012 tax forms from irs You can file a joint return even if one of you had no income or deductions. Order 2012 tax forms from irs If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Order 2012 tax forms from irs Nonresident alien. Order 2012 tax forms from irs   To file a joint return, at least one of you must be a U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs citizen or resident alien at the end of the tax year. Order 2012 tax forms from irs If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Order 2012 tax forms from irs This means that your combined worldwide incomes are subject to U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs income tax. Order 2012 tax forms from irs These rules are explained in Publication 519, U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs Tax Guide for Aliens. Order 2012 tax forms from irs Signing a joint return. Order 2012 tax forms from irs   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Order 2012 tax forms from irs Joint and individual liability. Order 2012 tax forms from irs   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Order 2012 tax forms from irs This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Order 2012 tax forms from irs Divorced taxpayers. Order 2012 tax forms from irs   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Order 2012 tax forms from irs This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Order 2012 tax forms from irs Relief from joint liability. Order 2012 tax forms from irs   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Order 2012 tax forms from irs You can ask for relief no matter how small the liability. Order 2012 tax forms from irs   There are three types of relief available. Order 2012 tax forms from irs Innocent spouse relief. Order 2012 tax forms from irs Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Order 2012 tax forms from irs Equitable relief. Order 2012 tax forms from irs   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Order 2012 tax forms from irs See Relief from liability arising from community property law , later, under Community Property. Order 2012 tax forms from irs    Each kind of relief has different requirements. Order 2012 tax forms from irs You must file Form 8857 to request relief under any of these categories. Order 2012 tax forms from irs Publication 971 explains these kinds of relief and who may qualify for them. Order 2012 tax forms from irs You can also find information on our website at IRS. Order 2012 tax forms from irs gov. Order 2012 tax forms from irs Tax refund applied to spouse's debts. Order 2012 tax forms from irs   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Order 2012 tax forms from irs This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Order 2012 tax forms from irs You can get a refund of your share of the overpayment if you qualify as an injured spouse. Order 2012 tax forms from irs Injured spouse. Order 2012 tax forms from irs   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Order 2012 tax forms from irs An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Order 2012 tax forms from irs   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Order 2012 tax forms from irs Note. Order 2012 tax forms from irs If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Order 2012 tax forms from irs For more information, see Publication 555. Order 2012 tax forms from irs    Refunds that involve community property states must be divided according to local law. Order 2012 tax forms from irs If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Order 2012 tax forms from irs   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Order 2012 tax forms from irs Follow the instructions for the form. Order 2012 tax forms from irs   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Order 2012 tax forms from irs You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Order 2012 tax forms from irs   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Order 2012 tax forms from irs When filed after offset, it can take up to 8 weeks to receive your refund. Order 2012 tax forms from irs Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Order 2012 tax forms from irs    An injured spouse claim is different from an innocent spouse relief request. Order 2012 tax forms from irs An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Order 2012 tax forms from irs An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Order 2012 tax forms from irs For information on innocent spouses, see Relief from joint liability, earlier. Order 2012 tax forms from irs Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Order 2012 tax forms from irs You can file a separate return even if only one of you had income. Order 2012 tax forms from irs For information on exemptions you can claim on your separate return, see Exemptions , later. Order 2012 tax forms from irs Community or separate income. Order 2012 tax forms from irs   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Order 2012 tax forms from irs For more information, see Community Income under Community Property, later. Order 2012 tax forms from irs Separate liability. Order 2012 tax forms from irs   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Order 2012 tax forms from irs Itemized deductions. Order 2012 tax forms from irs   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Order 2012 tax forms from irs Table 1. Order 2012 tax forms from irs Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Order 2012 tax forms from irs  Caution: If you live in a community property state, these rules do not apply. Order 2012 tax forms from irs See Community Property. Order 2012 tax forms from irs IF you paid . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs AND you . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs THEN you can deduct on your separate federal return. Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Order 2012 tax forms from irs     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Order 2012 tax forms from irs         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Order 2012 tax forms from irs         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Order 2012 tax forms from irs The numerator is your gross income and the denominator  is your combined gross income. Order 2012 tax forms from irs     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Order 2012 tax forms from irs     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Order 2012 tax forms from irs     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Order 2012 tax forms from irs Neither spouse may report the total casualty loss. Order 2012 tax forms from irs 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Order 2012 tax forms from irs Dividing itemized deductions. Order 2012 tax forms from irs   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Order 2012 tax forms from irs See Table 1, later. Order 2012 tax forms from irs Separate returns may give you a higher tax. Order 2012 tax forms from irs   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Order 2012 tax forms from irs There is no joint liability. Order 2012 tax forms from irs But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Order 2012 tax forms from irs This is because the following special rules apply if you file a separate return. Order 2012 tax forms from irs Your tax rate generally will be higher than it would be on a joint return. Order 2012 tax forms from irs Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Order 2012 tax forms from irs You cannot take the credit for child and dependent care expenses in most cases. Order 2012 tax forms from irs You cannot take the earned income credit. Order 2012 tax forms from irs You cannot take the exclusion or credit for adoption expenses in most cases. Order 2012 tax forms from irs You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Order 2012 tax forms from irs You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Order 2012 tax forms from irs If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Order 2012 tax forms from irs Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Order 2012 tax forms from irs Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Order 2012 tax forms from irs Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Order 2012 tax forms from irs See Itemized deductions , earlier. Order 2012 tax forms from irs Joint return after separate returns. Order 2012 tax forms from irs   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Order 2012 tax forms from irs This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Order 2012 tax forms from irs Use Form 1040X to change your filing status. Order 2012 tax forms from irs Separate returns after joint return. Order 2012 tax forms from irs   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Order 2012 tax forms from irs Exception. Order 2012 tax forms from irs   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Order 2012 tax forms from irs The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Order 2012 tax forms from irs Head of Household Filing as head of household has the following advantages. Order 2012 tax forms from irs You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Order 2012 tax forms from irs Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Order 2012 tax forms from irs Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Order 2012 tax forms from irs You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Order 2012 tax forms from irs Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Order 2012 tax forms from irs Requirements. Order 2012 tax forms from irs   You may be able to file as head of household if you meet all the following requirements. Order 2012 tax forms from irs You are unmarried or “considered unmarried” on the last day of the year. Order 2012 tax forms from irs You paid more than half the cost of keeping up a home for the year. Order 2012 tax forms from irs A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Order 2012 tax forms from irs However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Order 2012 tax forms from irs See Special rule for parent , later, under Qualifying person. Order 2012 tax forms from irs Considered unmarried. Order 2012 tax forms from irs   You are considered unmarried on the last day of the tax year if you meet all the following tests. Order 2012 tax forms from irs You file a separate return. Order 2012 tax forms from irs A separate return includes a return claiming married filing separately, single, or head of household filing status. Order 2012 tax forms from irs You paid more than half the cost of keeping up your home for the tax year. Order 2012 tax forms from irs Your spouse did not live in your home during the last 6 months of the tax year. Order 2012 tax forms from irs Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Order 2012 tax forms from irs See Temporary absences , later. Order 2012 tax forms from irs Your home was the main home of your child, stepchild, or foster child for more than half the year. Order 2012 tax forms from irs (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Order 2012 tax forms from irs ) You must be able to claim an exemption for the child. Order 2012 tax forms from irs However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Order 2012 tax forms from irs The general rules for claiming an exemption for a dependent are shown later in Table 3. Order 2012 tax forms from irs    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Order 2012 tax forms from irs See Publication 555 for more information. Order 2012 tax forms from irs Nonresident alien spouse. Order 2012 tax forms from irs   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Order 2012 tax forms from irs However, your spouse is not a qualifying person for head of household purposes. Order 2012 tax forms from irs You must have another qualifying person and meet the other requirements to file as head of household. Order 2012 tax forms from irs Keeping up a home. Order 2012 tax forms from irs   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Order 2012 tax forms from irs This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Order 2012 tax forms from irs This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Order 2012 tax forms from irs Qualifying person. Order 2012 tax forms from irs    Table 2, later, shows who can be a qualifying person. Order 2012 tax forms from irs Any person not described in Table 2 is not a qualifying person. Order 2012 tax forms from irs   Generally, the qualifying person must live with you for more than half of the year. Order 2012 tax forms from irs Table 2. Order 2012 tax forms from irs Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Order 2012 tax forms from irs See the text of this publication for the other requirements you must meet to claim head of household filing status. Order 2012 tax forms from irs IF the person is your . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs AND . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs THEN that person is . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Order 2012 tax forms from irs     he or she is married and you can claim an exemption for him or her a qualifying person. Order 2012 tax forms from irs     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Order 2012 tax forms from irs 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Order 2012 tax forms from irs 6     you cannot claim an exemption for him or her not a qualifying person. Order 2012 tax forms from irs     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Order 2012 tax forms from irs     he or she did not live with you more than half the year not a qualifying person. Order 2012 tax forms from irs     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Order 2012 tax forms from irs     you cannot claim an exemption for him or her not a qualifying person. Order 2012 tax forms from irs   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Order 2012 tax forms from irs 2 See Table 3, later, for the tests that must be met to be a qualifying child. Order 2012 tax forms from irs Note. Order 2012 tax forms from irs If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Order 2012 tax forms from irs If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Order 2012 tax forms from irs 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Order 2012 tax forms from irs 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Order 2012 tax forms from irs 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Order 2012 tax forms from irs See Multiple Support Agreement in Publication 501. Order 2012 tax forms from irs 6 See Special rule for parent . Order 2012 tax forms from irs Special rule for parent. Order 2012 tax forms from irs   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Order 2012 tax forms from irs However, you must be able to claim an exemption for your father or mother. Order 2012 tax forms from irs Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Order 2012 tax forms from irs You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Order 2012 tax forms from irs Death or birth. Order 2012 tax forms from irs   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Order 2012 tax forms from irs If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Order 2012 tax forms from irs If the person is anyone else, see Publication 501. Order 2012 tax forms from irs Temporary absences. Order 2012 tax forms from irs   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Order 2012 tax forms from irs It must be reasonable to assume that the absent person will return to the home after the temporary absence. Order 2012 tax forms from irs You must continue to keep up the home during the absence. Order 2012 tax forms from irs Kidnapped child. Order 2012 tax forms from irs   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Order 2012 tax forms from irs You can claim head of household filing status if all the following statements are true. Order 2012 tax forms from irs The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Order 2012 tax forms from irs In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Order 2012 tax forms from irs You would have qualified for head of household filing status if the child had not been kidnapped. Order 2012 tax forms from irs   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Order 2012 tax forms from irs More information. Order 2012 tax forms from irs   For more information on filing as head of household, see Publication 501. Order 2012 tax forms from irs Exemptions You can deduct $3,900 for each exemption you claim in 2013. Order 2012 tax forms from irs However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Order 2012 tax forms from irs There are two types of exemptions: personal exemptions and exemptions for dependents. Order 2012 tax forms from irs If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Order 2012 tax forms from irs Personal Exemptions You can claim your own exemption unless someone else can claim it. Order 2012 tax forms from irs If you are married, you may be able to take an exemption for your spouse. Order 2012 tax forms from irs These are called personal exemptions. Order 2012 tax forms from irs Exemption for Your Spouse Your spouse is never considered your dependent. Order 2012 tax forms from irs Joint return. Order 2012 tax forms from irs   On a joint return, you can claim one exemption for yourself and one for your spouse. Order 2012 tax forms from irs   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Order 2012 tax forms from irs Separate return. Order 2012 tax forms from irs   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Order 2012 tax forms from irs If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Order 2012 tax forms from irs Alimony paid. Order 2012 tax forms from irs   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Order 2012 tax forms from irs This is because alimony is gross income to the spouse who received it. Order 2012 tax forms from irs Divorced or separated spouse. Order 2012 tax forms from irs   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Order 2012 tax forms from irs This rule applies even if you provided all of your former spouse's support. Order 2012 tax forms from irs Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Order 2012 tax forms from irs You can claim an exemption for a dependent even if your dependent files a return. Order 2012 tax forms from irs The term “dependent” means: A qualifying child, or A qualifying relative. Order 2012 tax forms from irs Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Order 2012 tax forms from irs For detailed information, see Publication 501. Order 2012 tax forms from irs   Dependent not allowed a personal exemption. Order 2012 tax forms from irs If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Order 2012 tax forms from irs This is true even if you do not claim the dependent's exemption on your return. Order 2012 tax forms from irs It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Order 2012 tax forms from irs Table 3. Order 2012 tax forms from irs Overview of the Rules for Claiming an Exemption for a Dependent Caution. Order 2012 tax forms from irs This table is only an overview of the rules. Order 2012 tax forms from irs For details, see Publication 501. Order 2012 tax forms from irs • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Order 2012 tax forms from irs • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Order 2012 tax forms from irs • You cannot claim a person as a dependent unless that person is a U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs citizen, U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs resident alien, U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs national, or a resident of Canada or Mexico. Order 2012 tax forms from irs 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Order 2012 tax forms from irs   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Order 2012 tax forms from irs     2. Order 2012 tax forms from irs       3. Order 2012 tax forms from irs    4. Order 2012 tax forms from irs    5. Order 2012 tax forms from irs    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Order 2012 tax forms from irs   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Order 2012 tax forms from irs   The child must have lived with you for more than half of the year. Order 2012 tax forms from irs 2   The child must not have provided more than half of his or her own support for the year. Order 2012 tax forms from irs   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Order 2012 tax forms from irs   1. Order 2012 tax forms from irs    2. Order 2012 tax forms from irs       3. Order 2012 tax forms from irs    4. Order 2012 tax forms from irs The person cannot be your qualifying child or the qualifying child of anyone else. Order 2012 tax forms from irs   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Order 2012 tax forms from irs   The person's gross income for the year must be less than $3,900. Order 2012 tax forms from irs 3   You must provide more than half of the person's total support for the year. Order 2012 tax forms from irs 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Order 2012 tax forms from irs See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Order 2012 tax forms from irs     1 Exception exists for certain adopted children. Order 2012 tax forms from irs 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Order 2012 tax forms from irs 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Order 2012 tax forms from irs 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Order 2012 tax forms from irs See Publication 501. Order 2012 tax forms from irs You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Order 2012 tax forms from irs For more information, see the instructions for your tax return if you file Form 1040A or 1040. Order 2012 tax forms from irs Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Order 2012 tax forms from irs However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Order 2012 tax forms from irs Special rule for divorced or separated parents (or parents who live apart). Order 2012 tax forms from irs   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Order 2012 tax forms from irs The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Order 2012 tax forms from irs The child received over half of his or her support for the year from the parents. Order 2012 tax forms from irs The child is in the custody of one or both parents for more than half of the year. Order 2012 tax forms from irs Either of the following applies. Order 2012 tax forms from irs The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Order 2012 tax forms from irs (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Order 2012 tax forms from irs A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Order 2012 tax forms from irs See Child support under pre-1985 agreement , later. Order 2012 tax forms from irs Custodial parent and noncustodial parent. Order 2012 tax forms from irs   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Order 2012 tax forms from irs The other parent is the noncustodial parent. Order 2012 tax forms from irs   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Order 2012 tax forms from irs   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Order 2012 tax forms from irs Equal number of nights. Order 2012 tax forms from irs   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Order 2012 tax forms from irs December 31. Order 2012 tax forms from irs   The night of December 31 is treated as part of the year in which it begins. Order 2012 tax forms from irs For example, December 31, 2013, is treated as part of 2013. Order 2012 tax forms from irs Emancipated child. Order 2012 tax forms from irs   If a child is emancipated under state law, the child is treated as not living with either parent. Order 2012 tax forms from irs See Examples 5 and 6 . Order 2012 tax forms from irs Absences. Order 2012 tax forms from irs    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Order 2012 tax forms from irs But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Order 2012 tax forms from irs Parent works at night. Order 2012 tax forms from irs   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Order 2012 tax forms from irs On a school day, the child is treated as living at the primary residence registered with the school. Order 2012 tax forms from irs Example 1 – child lived with one parent greater number of nights. Order 2012 tax forms from irs You and your child’s other parent are divorced. Order 2012 tax forms from irs In 2013, your child lived with you 210 nights and with the other parent 156 nights. Order 2012 tax forms from irs You are the custodial parent. Order 2012 tax forms from irs Example 2 – child is away at camp. Order 2012 tax forms from irs In 2013, your daughter lives with each parent for alternate weeks. Order 2012 tax forms from irs In the summer, she spends 6 weeks at summer camp. Order 2012 tax forms from irs During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Order 2012 tax forms from irs Example 3 – child lived same number of days with each parent. Order 2012 tax forms from irs Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Order 2012 tax forms from irs Your adjusted gross income is $40,000. Order 2012 tax forms from irs Your ex-spouse's adjusted gross income is $25,000. Order 2012 tax forms from irs You are treated as your son's custodial parent because you have the higher adjusted gross income. Order 2012 tax forms from irs Example 4 – child is at parent’s home but with other parent. Order 2012 tax forms from irs Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Order 2012 tax forms from irs You become ill and are hospitalized. Order 2012 tax forms from irs The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Order 2012 tax forms from irs Your son is treated as living with you during this 10-day period because he was living in your home. Order 2012 tax forms from irs Example 5 – child emancipated in May. Order 2012 tax forms from irs When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Order 2012 tax forms from irs As a result, he is not considered in the custody of his parents for more than half of the year. Order 2012 tax forms from irs The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Order 2012 tax forms from irs Example 6 – child emancipated in August. Order 2012 tax forms from irs Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Order 2012 tax forms from irs She turns 18 and is emancipated under state law on August 1, 2013. Order 2012 tax forms from irs Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Order 2012 tax forms from irs You are the custodial parent. Order 2012 tax forms from irs Written declaration. Order 2012 tax forms from irs    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Order 2012 tax forms from irs The noncustodial parent must attach a copy of the form or statement to his or her tax return. Order 2012 tax forms from irs   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Order 2012 tax forms from irs Divorce decree or separation agreement that went into effect after 1984 and before 2009. Order 2012 tax forms from irs   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Order 2012 tax forms from irs To be able to do this, the decree or agreement must state all three of the following. Order 2012 tax forms from irs The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Order 2012 tax forms from irs The custodial parent will not claim the child as a dependent for the year. Order 2012 tax forms from irs The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Order 2012 tax forms from irs   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Order 2012 tax forms from irs The cover page (write the other parent's social security number on this page). Order 2012 tax forms from irs The pages that include all of the information identified in items (1) through (3) above. Order 2012 tax forms from irs The signature page with the other parent's signature and the date of the agreement. Order 2012 tax forms from irs Post-2008 divorce decree or separation agreement. Order 2012 tax forms from irs   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Order 2012 tax forms from irs The custodial parent must sign either a Form 8332 or a similar statement. Order 2012 tax forms from irs The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Order 2012 tax forms from irs The noncustodial parent must attach a copy to his or her return. Order 2012 tax forms from irs The form or statement must release the custodial parent's claim to the child without any conditions. Order 2012 tax forms from irs For example, the release must not depend on the noncustodial parent paying support. Order 2012 tax forms from irs    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Order 2012 tax forms from irs Revocation of release of claim to an exemption. Order 2012 tax forms from irs   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Order 2012 tax forms from irs In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Order 2012 tax forms from irs The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Order 2012 tax forms from irs Remarried parent. Order 2012 tax forms from irs   If you remarry, the support provided by your new spouse is treated as provided by you. Order 2012 tax forms from irs Child support under pre-1985 agreement. Order 2012 tax forms from irs   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Order 2012 tax forms from irs Example. Order 2012 tax forms from irs Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Order 2012 tax forms from irs This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Order 2012 tax forms from irs Parents who never married. Order 2012 tax forms from irs   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Order 2012 tax forms from irs Alimony. Order 2012 tax forms from irs   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Order 2012 tax forms from irs Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Order 2012 tax forms from irs This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Order 2012 tax forms from irs If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Order 2012 tax forms from irs Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Order 2012 tax forms from irs (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Order 2012 tax forms from irs Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Order 2012 tax forms from irs The exemption for the child. Order 2012 tax forms from irs The child tax credit. Order 2012 tax forms from irs Head of household filing status. Order 2012 tax forms from irs The credit for child and dependent care expenses. Order 2012 tax forms from irs The exclusion from income for dependent care benefits. Order 2012 tax forms from irs The earned income credit. Order 2012 tax forms from irs The other person cannot take any of these benefits based on this qualifying child. Order 2012 tax forms from irs In other words, you and the other person cannot agree to divide these tax benefits between you. Order 2012 tax forms from irs The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Order 2012 tax forms from irs Tiebreaker rules. Order 2012 tax forms from irs   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Order 2012 tax forms from irs If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Order 2012 tax forms from irs If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Order 2012 tax forms from irs If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Order 2012 tax forms from irs If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Order 2012 tax forms from irs If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Order 2012 tax forms from irs If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Order 2012 tax forms from irs   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Order 2012 tax forms from irs Example 1—separated parents. Order 2012 tax forms from irs You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Order 2012 tax forms from irs In August and September, your son lived with you. Order 2012 tax forms from irs For the rest of the year, your son lived with your husband, the boy's father. Order 2012 tax forms from irs Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Order 2012 tax forms from irs At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Order 2012 tax forms from irs You and your husband will file separate returns. Order 2012 tax forms from irs Your husband agrees to let you treat your son as a qualifying child. Order 2012 tax forms from irs This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Order 2012 tax forms from irs However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Order 2012 tax forms from irs And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Order 2012 tax forms from irs Example 2—separated parents claim same child. Order 2012 tax forms from irs The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Order 2012 tax forms from irs In this case, only your husband will be allowed to treat your son as a qualifying child. Order 2012 tax forms from irs This is because, during 2013, the boy lived with him longer than with you. Order 2012 tax forms from irs If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Order 2012 tax forms from irs In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Order 2012 tax forms from irs And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Order 2012 tax forms from irs Applying this special rule to divorced or separated parents (or parents who live apart). Order 2012 tax forms from irs   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Order 2012 tax forms from irs However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Order 2012 tax forms from irs Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Order 2012 tax forms from irs If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Order 2012 tax forms from irs Example 1. Order 2012 tax forms from irs You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Order 2012 tax forms from irs Your AGI is $10,000. Order 2012 tax forms from irs Your mother's AGI is $25,000. Order 2012 tax forms from irs Your son's father does not live with you or your son. Order 2012 tax forms from irs Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Order 2012 tax forms from irs Because of this, you cannot claim an exemption or the child tax credit for your son. Order 2012 tax forms from irs However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Order 2012 tax forms from irs You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Order 2012 tax forms from irs (Note: The support test does not apply for the earned income credit. Order 2012 tax forms from irs ) However, you agree to let your mother claim your son. Order 2012 tax forms from irs This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Order 2012 tax forms from irs (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Order 2012 tax forms from irs ) Example 2. Order 2012 tax forms from irs The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Order 2012 tax forms from irs Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Order 2012 tax forms from irs Example 3. Order 2012 tax forms from irs The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Order 2012 tax forms from irs Your mother also claims him as a qualifying child for head of household filing status. Order 2012 tax forms from irs You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Order 2012 tax forms from irs The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Order 2012 tax forms from irs Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Order 2012 tax forms from irs These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Order 2012 tax forms from irs If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Order 2012 tax forms from irs If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Order 2012 tax forms from irs Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Order 2012 tax forms from irs It does not include voluntary payments that are not made under a divorce or separation instrument. Order 2012 tax forms from irs Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Order 2012 tax forms from irs Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Order 2012 tax forms from irs To be alimony, a payment must meet certain requirements. Order 2012 tax forms from irs There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Order 2012 tax forms from irs The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Order 2012 tax forms from irs See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Order 2012 tax forms from irs Spouse or former spouse. Order 2012 tax forms from irs   Unless otherwise stated, the term “spouse” includes former spouse. Order 2012 tax forms from irs Divorce or separation instrument. Order 2012 tax forms from irs   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Order 2012 tax forms from irs This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Order 2012 tax forms from irs Invalid decree. Order 2012 tax forms from irs   Payments under a divorce decree can be alimony even if the decree's validity is in question. Order 2012 tax forms from irs A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Order 2012 tax forms from irs Amended instrument. Order 2012 tax forms from irs   An amendment to a divorce decree may change the nature of your payments. Order 2012 tax forms from irs Amendments are not ordinarily retroactive for federal tax purposes. Order 2012 tax forms from irs However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Order 2012 tax forms from irs Example 1. Order 2012 tax forms from irs A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Order 2012 tax forms from irs This change also is effective retroactively for federal tax purposes. Order 2012 tax forms from irs Example 2. Order 2012 tax forms from irs Your original divorce decree did not fix any part of the payment as child support. Order 2012 tax forms from irs To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Order 2012 tax forms from irs The amended order is effective retroactively for federal tax purposes. Order 2012 tax forms from irs Deducting alimony paid. Order 2012 tax forms from irs   You can deduct alimony you paid, whether or not you itemize deductions on your return. Order 2012 tax forms from irs You must file Form 1040. Order 2012 tax forms from irs You cannot use Form 1040A, 1040EZ, or 1040NR. Order 2012 tax forms from irs Enter the amount of alimony you paid on Form 1040, line 31a. Order 2012 tax forms from irs In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Order 2012 tax forms from irs If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Order 2012 tax forms from irs Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Order 2012 tax forms from irs Enter your total payments on line 31a. Order 2012 tax forms from irs If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Order 2012 tax forms from irs Reporting alimony received. Order 2012 tax forms from irs   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Order 2012 tax forms from irs You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Order 2012 tax forms from irs    You must give the person who paid the alimony your SSN or ITIN. Order 2012 tax forms from irs If you do not, you may have to pay a $50 penalty. Order 2012 tax forms from irs Withholding on nonresident aliens. Order 2012 tax forms from irs   If you are a U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Order 2012 tax forms from irs However, many tax treaties provide for an exemption from withholding for alimony payments. Order 2012 tax forms from irs For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Order 2012 tax forms from irs General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Order 2012 tax forms from irs Payments not alimony. Order 2012 tax forms from irs   Not all payments under a divorce or separation instrument are alimony. Order 2012 tax forms from irs Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Order 2012 tax forms from irs Example. Order 2012 tax forms from irs Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Order 2012 tax forms from irs Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Order 2012 tax forms from irs Neither is the value of your spouse's use of the home. Order 2012 tax forms from irs If they otherwise qualify, you can deduct the payments for utilities as alimony. Order 2012 tax forms from irs Your spouse must report them as income. Order 2012 tax forms from irs If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Order 2012 tax forms from irs However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Order 2012 tax forms from irs If you owned the home jointly with your spouse, see Table 4. Order 2012 tax forms from irs For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Order 2012 tax forms from irs Child support. Order 2012 tax forms from irs   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Order 2012 tax forms from irs If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Order 2012 tax forms from irs irs. Order 2012 tax forms from irs gov/formspubs. Order 2012 tax forms from irs Underpayment. Order 2012 tax forms from irs   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Order 2012 tax forms from irs Example. Order 2012 tax forms from irs Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Order 2012 tax forms from irs If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Order 2012 tax forms from irs If you pay only $3,600 during the year, $2,400 is child support. Order 2012 tax forms from irs You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Order 2012 tax forms from irs Payments to a third party. Order 2012 tax forms from irs   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Order 2012 tax forms from irs These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Order 2012 tax forms from irs ), taxes, tuition, etc. Order 2012 tax forms from irs The payments are treated as received by your spouse and then paid to the third party. Order 2012 tax forms from irs Example 1. Order 2012 tax forms from irs Under your divorce decree, you must pay your former spouse's medical and dental expenses. Order 2012 tax forms from irs If the payments otherwise qualify, you can deduct them as alimony on your return. Order 2012 tax forms from irs Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Order 2012 tax forms from irs Example 2. Order 2012 tax forms from irs Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Order 2012 tax forms from irs If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Order 2012 tax forms from irs If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Order 2012 tax forms from irs However, if you owned the home, see the example under Payments not alimony , earlier. Order 2012 tax forms from irs If you owned the home jointly with your spouse, see Table 4. Order 2012 tax forms from irs Life insurance premiums. Order 2012 tax forms from irs   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Order 2012 tax forms from irs Payments for jointly-owned home. Order 2012 tax forms from irs   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Order 2012 tax forms from irs See Table 4. Order 2012 tax forms from irs   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Order 2012 tax forms from irs If you owned the home, see the example under Payments not alimony , earlier. Order 2012 tax forms from irs Table 4. Order 2012 tax forms from irs Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Order 2012 tax forms from irs IF you must pay all of the . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs AND your home is . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs THEN you can deduct and your spouse (or former spouse) must include as alimony . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs AND you can claim as an itemized deduction . Order 2012 tax forms from irs . Order 2012 tax forms from irs . Order 2012 tax forms from irs   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Order 2012 tax forms from irs 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Order 2012 tax forms from irs     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Order 2012 tax forms from irs 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Order 2012 tax forms from irs  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Order 2012 tax forms from irs Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Order 2012 tax forms from irs Exception for instruments executed before 1985. Order 2012 tax forms from irs   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Order 2012 tax forms from irs A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Order 2012 tax forms from irs A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Order 2012 tax forms from irs   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Order 2012 tax forms from irs irs. Order 2012 tax forms from irs gov/formspubs. Order 2012 tax forms from irs Example 1. Order 2012 tax forms from irs In November 1984, you and your former spouse executed a written separation agreement. Order 2012 tax forms from irs In February 1985, a decree of divorce was substituted for the written separation agreement. Order 2012 tax forms from irs The decree of divorce did not change the terms for the alimony you pay your former spouse. Order 2012 tax forms from irs The decree of divorce is treated as executed before 1985. Order 2012 tax forms from irs Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Order 2012 tax forms from irs Example 2. Order 2012 tax forms from irs The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Order 2012 tax forms from irs In this example, the decree of divorce is not treated as executed before 1985. Order 2012 tax forms from irs The alimony payments are subject to the rules for payments under instruments executed after 1984. Order 2012 tax forms from irs Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Order 2012 tax forms from irs The payment is in cash. Order 2012 tax forms from irs The instrument does not designate the payment as not alimony. Order 2012 tax forms from irs The spouses are not members of the same household at the time the payments are made. Order 2012 tax forms from irs This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Order 2012 tax forms from irs There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Order 2012 tax forms from irs The payment is not treated as child support. Order 2012 tax forms from irs Each of these requirements is discussed next. Order 2012 tax forms from irs Cash payment requirement. Order 2012 tax forms from irs   Only cash payments, including checks and money orders, qualify as alimony. Order 2012 tax forms from irs The following do not qualify as alimony. Order 2012 tax forms from irs Transfers of services or property (including a debt instrument of a third party or an annuity contract). Order 2012 tax forms from irs Execution of a debt instrument by the payer. Order 2012 tax forms from irs The use of the payer's property. Order 2012 tax forms from irs Payments to a third party. Order 2012 tax forms from irs   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Order 2012 tax forms from irs See Payments to a third party under General Rules, earlier. Order 2012 tax forms from irs   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Order 2012 tax forms from irs The payments are in lieu of payments of alimony directly to your spouse. Order 2012 tax forms from irs The written request states that both spouses intend the payments to be treated as alimony. Order 2012 tax forms from irs You receive the written request from your spouse before you file your return for the year you made the payments. Order 2012 tax forms from irs Payments designated as not alimony. Order 2012 tax forms from irs   You and your spouse can designate that otherwise qualifying payments are not alimony. Order 2012 tax forms from irs You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Order 2012 tax forms from irs For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Order 2012 tax forms from irs If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Order 2012 tax forms from irs   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Order 2012 tax forms from irs The copy must be attached each year the designation applies. Order 2012 tax forms from irs Spouses cannot be members of the same household. Order 2012 tax forms from irs   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Order 2012 tax forms from irs A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Order 2012 tax forms from irs   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Order 2012 tax forms from irs Exception. Order 2012 tax forms from irs   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Order 2012 tax forms from irs Liability for payments after death of recipient spouse. Order 2012 tax forms from irs   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Order 2012 tax forms from irs If all of the payments would continue, then none of the payments made before or after the death are alimony. Order 2012 tax forms from irs   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Employer ID Numbers (EINs)

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An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online. This is a free service offered by the Internal Revenue Service. You must check with your state to make sure you need a state number or charter.

Apply for an EIN Online

Check out our Interview-style online EIN application. No need to file a Form SS-4! We ask you the questions and you give us the answers. The application includes embedded help topics and hyperlinked keywords and definitions so separate instructions aren’t needed. After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your confirmation notice. It’s fast, free, and user-friendly!

Change of Ownership or Structure

Generally, businesses need a new EIN when their ownership or structure has changed. Refer to "Do You Need a New EIN?" to determine if this applies to your business.

Verify Your EIN

If you want to verify your EIN, see the Lost or Misplaced Your EIN page for instructions.

Daily Limitation of an Employer Identification Number

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Page Last Reviewed or Updated: 03-Jan-2014

The Order 2012 Tax Forms From Irs

Order 2012 tax forms from irs 11. Order 2012 tax forms from irs   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Order 2012 tax forms from irs Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Order 2012 tax forms from irs Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Order 2012 tax forms from irs Cómo declarar los beneficios sujetos a impuestos. Order 2012 tax forms from irs Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Order 2012 tax forms from irs Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Order 2012 tax forms from irs Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Order 2012 tax forms from irs Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Order 2012 tax forms from irs Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Order 2012 tax forms from irs Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Order 2012 tax forms from irs Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Order 2012 tax forms from irs Tal vez reciba más de uno de estos formularios para el mismo año. Order 2012 tax forms from irs Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Order 2012 tax forms from irs Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Order 2012 tax forms from irs Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Order 2012 tax forms from irs Lo que no cubre este capítulo. Order 2012 tax forms from irs   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Order 2012 tax forms from irs Beneficios de nivel 2. Order 2012 tax forms from irs Beneficios dobles adquiridos. Order 2012 tax forms from irs Beneficios suplementarios de anualidad. Order 2012 tax forms from irs Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Order 2012 tax forms from irs   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Order 2012 tax forms from irs Para información sobre estos beneficios, vea la Publicación 519, U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Order 2012 tax forms from irs   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Order 2012 tax forms from irs Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Order 2012 tax forms from irs Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Order 2012 tax forms from irs Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Order 2012 tax forms from irs Beneficios por hijos. Order 2012 tax forms from irs   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Order 2012 tax forms from irs Vea A quién se le cobran impuestos , más adelante. Order 2012 tax forms from irs Cómo calcular el ingreso total. Order 2012 tax forms from irs   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Order 2012 tax forms from irs Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Order 2012 tax forms from irs    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Order 2012 tax forms from irs Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Order 2012 tax forms from irs    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Order 2012 tax forms from irs Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Order 2012 tax forms from irs Cantidad base. Order 2012 tax forms from irs   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Order 2012 tax forms from irs Hoja de Trabajo 11-1. Order 2012 tax forms from irs    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Order 2012 tax forms from irs Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Order 2012 tax forms from irs Hoja de Trabajo 11-1. Order 2012 tax forms from irs Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Order 2012 tax forms from irs Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Order 2012 tax forms from irs Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Order 2012 tax forms from irs Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Order 2012 tax forms from irs A. Order 2012 tax forms from irs   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Order 2012 tax forms from irs B. Order 2012 tax forms from irs Anote la mitad de la cantidad de la línea A B. Order 2012 tax forms from irs   C. Order 2012 tax forms from irs Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Order 2012 tax forms from irs   D. Order 2012 tax forms from irs Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Order 2012 tax forms from irs D. Order 2012 tax forms from irs   E. Order 2012 tax forms from irs Sume las líneas B, C y D E. Order 2012 tax forms from irs   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Order 2012 tax forms from irs Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Order 2012 tax forms from irs Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Order 2012 tax forms from irs Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Order 2012 tax forms from irs Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Order 2012 tax forms from irs Ejemplo. Order 2012 tax forms from irs Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Order 2012 tax forms from irs En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Order 2012 tax forms from irs Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Order 2012 tax forms from irs Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Order 2012 tax forms from irs No tuvo ningún ingreso de intereses exentos de impuestos. Order 2012 tax forms from irs Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Order 2012 tax forms from irs Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Order 2012 tax forms from irs Hoja de Trabajo 11-1 completada. Order 2012 tax forms from irs Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Order 2012 tax forms from irs Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Order 2012 tax forms from irs Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Order 2012 tax forms from irs Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Order 2012 tax forms from irs A. Order 2012 tax forms from irs $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Order 2012 tax forms from irs B. Order 2012 tax forms from irs Anote la mitad de la cantidad de la línea A B. Order 2012 tax forms from irs 5,500 C. Order 2012 tax forms from irs Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Order 2012 tax forms from irs 23,300 D. Order 2012 tax forms from irs Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Order 2012 tax forms from irs D. Order 2012 tax forms from irs -0- E. Order 2012 tax forms from irs Sume las líneas B, C y D E. Order 2012 tax forms from irs $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Order 2012 tax forms from irs Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Order 2012 tax forms from irs Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Order 2012 tax forms from irs Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Order 2012 tax forms from irs Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Order 2012 tax forms from irs A quién se le cobran impuestos. Order 2012 tax forms from irs   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Order 2012 tax forms from irs Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Order 2012 tax forms from irs La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Order 2012 tax forms from irs Reintegro de beneficios. Order 2012 tax forms from irs   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Order 2012 tax forms from irs No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Order 2012 tax forms from irs Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Order 2012 tax forms from irs   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Order 2012 tax forms from irs Los reintegros aparecen en el recuadro 4. Order 2012 tax forms from irs La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Order 2012 tax forms from irs Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Order 2012 tax forms from irs Retención de impuestos e impuesto estimado. Order 2012 tax forms from irs   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Order 2012 tax forms from irs Si opta por hacerlo, tiene que completar un Formulario W-4V. Order 2012 tax forms from irs   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Order 2012 tax forms from irs Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Order 2012 tax forms from irs Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Order 2012 tax forms from irs No puede usar el Formulario 1040EZ. Order 2012 tax forms from irs Cómo hacer la declaración en el Formulario 1040. Order 2012 tax forms from irs   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Order 2012 tax forms from irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Order 2012 tax forms from irs Cómo hacer la declaración en el Formulario 1040A. Order 2012 tax forms from irs   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Order 2012 tax forms from irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Order 2012 tax forms from irs Beneficios no sujetos a impuestos. Order 2012 tax forms from irs   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Order 2012 tax forms from irs Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Order 2012 tax forms from irs Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Order 2012 tax forms from irs Máxima parte sujeta a impuestos. Order 2012 tax forms from irs   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Order 2012 tax forms from irs Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Order 2012 tax forms from irs Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Order 2012 tax forms from irs Qué hoja de trabajo debe usar. Order 2012 tax forms from irs   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Order 2012 tax forms from irs Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Order 2012 tax forms from irs En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Order 2012 tax forms from irs La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Order 2012 tax forms from irs En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Order 2012 tax forms from irs Recibió un pago de suma global por un año anterior. Order 2012 tax forms from irs En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Order 2012 tax forms from irs Consulte Elección de suma global , tema que aparece a continuación. Order 2012 tax forms from irs Elección de suma global. Order 2012 tax forms from irs   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Order 2012 tax forms from irs    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Order 2012 tax forms from irs Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Order 2012 tax forms from irs   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Order 2012 tax forms from irs Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Order 2012 tax forms from irs Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Order 2012 tax forms from irs Cómo elegir su opción. Order 2012 tax forms from irs   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Order 2012 tax forms from irs Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Order 2012 tax forms from irs    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Order 2012 tax forms from irs No presente una declaración enmendada del año anterior. Order 2012 tax forms from irs Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Order 2012 tax forms from irs Ejemplo 1. Order 2012 tax forms from irs Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Order 2012 tax forms from irs Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Order 2012 tax forms from irs El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Order 2012 tax forms from irs Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Order 2012 tax forms from irs Hoja de Trabajo 1 completada. Order 2012 tax forms from irs Cómo Calcular los Beneficios Sujetos a Impuestos 1. Order 2012 tax forms from irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs $5,980 2. Order 2012 tax forms from irs Anote la mitad de la línea 1. Order 2012 tax forms from irs 2,990 3. Order 2012 tax forms from irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Order 2012 tax forms from irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Order 2012 tax forms from irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Order 2012 tax forms from irs -0- 5. Order 2012 tax forms from irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Order 2012 tax forms from irs . Order 2012 tax forms from irs -0- 6. Order 2012 tax forms from irs Sume las líneas 2, 3, 4 y 5 31,980 7. Order 2012 tax forms from irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Order 2012 tax forms from irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Order 2012 tax forms from irs -0- 8. Order 2012 tax forms from irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Order 2012 tax forms from irs Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs   Sí. Order 2012 tax forms from irs Reste la línea 7 de la línea 6 31,980 9. Order 2012 tax forms from irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Order 2012 tax forms from irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Order 2012 tax forms from irs 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Order 2012 tax forms from irs 85) y anote el resultado en la línea 17. Order 2012 tax forms from irs Luego, pase a la línea 18. Order 2012 tax forms from irs   10. Order 2012 tax forms from irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios está sujeta a impuestos. Order 2012 tax forms from irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Order 2012 tax forms from irs     Sí. Order 2012 tax forms from irs Reste la línea 9 de la línea 8 6,980 11. Order 2012 tax forms from irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Order 2012 tax forms from irs 9,000 12. Order 2012 tax forms from irs Reste la línea 11 de la línea 10. Order 2012 tax forms from irs Si el resultado es cero o menos, anote “-0-”. Order 2012 tax forms from irs -0- 13. Order 2012 tax forms from irs De las líneas 10 y 11, anote la que sea menor 6,980 14. Order 2012 tax forms from irs Anote la mitad de la línea 13. Order 2012 tax forms from irs 3,490 15. Order 2012 tax forms from irs De las líneas 2 y 14, anote la que sea menor 2,990 16. Order 2012 tax forms from irs Multiplique la línea 12 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs Si la línea 12 es cero, anote “-0-”. Order 2012 tax forms from irs -0- 17. Order 2012 tax forms from irs Sume las líneas 15 y 16. Order 2012 tax forms from irs 2,990 18. Order 2012 tax forms from irs Multiplique la línea 1 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs 5,083 19. Order 2012 tax forms from irs Beneficios sujetos a impuestos. Order 2012 tax forms from irs De las líneas 17 y 18, anote la que sea menor. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Order 2012 tax forms from irs $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Order 2012 tax forms from irs En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Order 2012 tax forms from irs En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Order 2012 tax forms from irs   Ejemplo 2. Order 2012 tax forms from irs Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Order 2012 tax forms from irs Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Order 2012 tax forms from irs Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Order 2012 tax forms from irs Alicia trabajó durante el año y tuvo un salario de $14,000. Order 2012 tax forms from irs Ella efectuó un pago deducible a su arreglo IRA de $1,000. Order 2012 tax forms from irs Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Order 2012 tax forms from irs Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Order 2012 tax forms from irs Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Order 2012 tax forms from irs En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Order 2012 tax forms from irs Hoja de Trabajo 1 completada. Order 2012 tax forms from irs Cómo Calcular los Beneficios Sujetos a Impuestos 1. Order 2012 tax forms from irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs $5,600 2. Order 2012 tax forms from irs Anote la mitad de la línea 1. Order 2012 tax forms from irs 2,800 3. Order 2012 tax forms from irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Order 2012 tax forms from irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Order 2012 tax forms from irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Order 2012 tax forms from irs -0- 5. Order 2012 tax forms from irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Order 2012 tax forms from irs Sume las líneas 2, 3, 4 y 5 32,550 7. Order 2012 tax forms from irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Order 2012 tax forms from irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Order 2012 tax forms from irs 1,000 8. Order 2012 tax forms from irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Order 2012 tax forms from irs Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs   Sí. Order 2012 tax forms from irs Reste la línea 7 de la línea 6 31,550 9. Order 2012 tax forms from irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Order 2012 tax forms from irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Order 2012 tax forms from irs 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Order 2012 tax forms from irs 85) y anote el resultado en la línea 17. Order 2012 tax forms from irs Luego, pase a la línea 18. Order 2012 tax forms from irs   10. Order 2012 tax forms from irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios está sujeta a impuestos. Order 2012 tax forms from irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Order 2012 tax forms from irs     Sí. Order 2012 tax forms from irs Reste la línea 9 de la línea 8   11. Order 2012 tax forms from irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Order 2012 tax forms from irs   12. Order 2012 tax forms from irs Reste la línea 11 de la línea 10. Order 2012 tax forms from irs Si el resultado es cero o menos, anote “-0-”. Order 2012 tax forms from irs   13. Order 2012 tax forms from irs De las líneas 10 y 11, anote la que sea menor   14. Order 2012 tax forms from irs Anote la mitad de la línea 13. Order 2012 tax forms from irs   15. Order 2012 tax forms from irs De las líneas 2 y 14, anote la que sea menor   16. Order 2012 tax forms from irs Multiplique la línea 12 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs Si la línea 12 es cero, anote “-0-”. Order 2012 tax forms from irs   17. Order 2012 tax forms from irs Sume las líneas 15 y 16. Order 2012 tax forms from irs   18. Order 2012 tax forms from irs Multiplique la línea 1 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs   19. Order 2012 tax forms from irs Beneficios sujetos a impuestos. Order 2012 tax forms from irs De las líneas 17 y 18, anote la que sea menor. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Order 2012 tax forms from irs   Ejemplo 3. Order 2012 tax forms from irs José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Order 2012 tax forms from irs José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Order 2012 tax forms from irs El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Order 2012 tax forms from irs Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Order 2012 tax forms from irs Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Order 2012 tax forms from irs Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Order 2012 tax forms from irs Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Order 2012 tax forms from irs Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Order 2012 tax forms from irs En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Order 2012 tax forms from irs Hoja de Trabajo 1 completada. Order 2012 tax forms from irs Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Order 2012 tax forms from irs Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Order 2012 tax forms from irs Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Order 2012 tax forms from irs • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Order 2012 tax forms from irs S. Order 2012 tax forms from irs Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Order 2012 tax forms from irs En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Order 2012 tax forms from irs       1. Order 2012 tax forms from irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Order 2012 tax forms from irs $10,000 2. Order 2012 tax forms from irs Anote la mitad de la línea 1. Order 2012 tax forms from irs 5,000 3. Order 2012 tax forms from irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Order 2012 tax forms from irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Order 2012 tax forms from irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Order 2012 tax forms from irs -0- 5. Order 2012 tax forms from irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Order 2012 tax forms from irs . Order 2012 tax forms from irs -0- 6. Order 2012 tax forms from irs Sume las líneas 2, 3, 4 y 5 45,500 7. Order 2012 tax forms from irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Order 2012 tax forms from irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Order 2012 tax forms from irs -0- 8. Order 2012 tax forms from irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Order 2012 tax forms from irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs   Sí. Order 2012 tax forms from irs Reste la línea 7 de la línea 6 45,500 9. Order 2012 tax forms from irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Order 2012 tax forms from irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Order 2012 tax forms from irs 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Order 2012 tax forms from irs 85) y anote el resultado en la línea 17. Order 2012 tax forms from irs Luego, pase a la línea 18. Order 2012 tax forms from irs   10. Order 2012 tax forms from irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Order 2012 tax forms from irs Ninguna parte de los beneficios está sujeta a impuestos. Order 2012 tax forms from irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Order 2012 tax forms from irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Order 2012 tax forms from irs     Sí. Order 2012 tax forms from irs Reste la línea 9 de la línea 8 13,500 11. Order 2012 tax forms from irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Order 2012 tax forms from irs 12,000 12. Order 2012 tax forms from irs Reste la línea 11 de la línea 10. Order 2012 tax forms from irs Si el resultado es cero o menos, anote “-0-”. Order 2012 tax forms from irs 1,500 13. Order 2012 tax forms from irs De las líneas 10 y 11, anote la que sea menor 12,000 14. Order 2012 tax forms from irs Anote la mitad de la línea 13. Order 2012 tax forms from irs 6,000 15. Order 2012 tax forms from irs De las líneas 2 y 14, anote la que sea menor 5,000 16. Order 2012 tax forms from irs Multiplique la línea 12 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs Si la línea 12 es cero, anote “-0-”. Order 2012 tax forms from irs 1,275 17. Order 2012 tax forms from irs Sume las líneas 15 y 16. Order 2012 tax forms from irs 6,275 18. Order 2012 tax forms from irs Multiplique la línea 1 por 85% (0. Order 2012 tax forms from irs 85). Order 2012 tax forms from irs 8,500 19. Order 2012 tax forms from irs Beneficios sujetos a impuestos. Order 2012 tax forms from irs De las líneas 17 y 18, anote la que sea menor. Order 2012 tax forms from irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Order 2012 tax forms from irs $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Order 2012 tax forms from irs José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Order 2012 tax forms from irs Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Order 2012 tax forms from irs Pagos por incapacidad. Order 2012 tax forms from irs   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Order 2012 tax forms from irs Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Order 2012 tax forms from irs Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Order 2012 tax forms from irs Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Order 2012 tax forms from irs Gastos por asuntos legales. Order 2012 tax forms from irs   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Order 2012 tax forms from irs   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Order 2012 tax forms from irs Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Order 2012 tax forms from irs Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Order 2012 tax forms from irs No use una hoja de trabajo en este caso. Order 2012 tax forms from irs Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Order 2012 tax forms from irs Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Order 2012 tax forms from irs Declaración conjunta. Order 2012 tax forms from irs   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Order 2012 tax forms from irs Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Order 2012 tax forms from irs Ejemplo. Order 2012 tax forms from irs Juan y María presentan una declaración conjunta para el año 2013. Order 2012 tax forms from irs Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Order 2012 tax forms from irs María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Order 2012 tax forms from irs Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Order 2012 tax forms from irs Reintegro de beneficios recibidos en un año anterior. Order 2012 tax forms from irs   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Order 2012 tax forms from irs Deducción de $3,000 o menos. Order 2012 tax forms from irs   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Order 2012 tax forms from irs Reclámela en la línea 23 del Anexo A (Formulario 1040). Order 2012 tax forms from irs Deducción de más de $3,000. Order 2012 tax forms from irs    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Order 2012 tax forms from irs Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Order 2012 tax forms from irs Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Order 2012 tax forms from irs Luego, vuelva a calcular el impuesto para ese año. Order 2012 tax forms from irs Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Order 2012 tax forms from irs Reste el resultado del apartado (c) del resultado del apartado (a). Order 2012 tax forms from irs Compare el impuesto calculado con los métodos (1) y (2). Order 2012 tax forms from irs Su impuesto para el año 2013 es la menor de las dos cantidades. Order 2012 tax forms from irs Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Order 2012 tax forms from irs Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Order 2012 tax forms from irs Marque el recuadro d y escriba “ I. Order 2012 tax forms from irs R. Order 2012 tax forms from irs C. Order 2012 tax forms from irs 1341 ” en el espacio al lado de ese recuadro. Order 2012 tax forms from irs Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Order 2012 tax forms from irs Prev  Up  Next   Home   More Online Publications