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Tax Forms 2012 Federal

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Tax Forms 2012 Federal

Tax forms 2012 federal Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Tax forms 2012 federal ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Tax forms 2012 federal El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Tax forms 2012 federal El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Tax forms 2012 federal Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Tax forms 2012 federal Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Tax forms 2012 federal La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Tax forms 2012 federal ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Tax forms 2012 federal Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Tax forms 2012 federal Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Tax forms 2012 federal Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Tax forms 2012 federal Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Tax forms 2012 federal Definición de transacción. Tax forms 2012 federal   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Tax forms 2012 federal Definición de persona. Tax forms 2012 federal   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Tax forms 2012 federal   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Tax forms 2012 federal Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Tax forms 2012 federal Transacciones en el extranjero. Tax forms 2012 federal   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Tax forms 2012 federal Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Tax forms 2012 federal Fianza recibida por los secretarios de los tribunales. Tax forms 2012 federal   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Tax forms 2012 federal Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Tax forms 2012 federal 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Tax forms 2012 federal ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Tax forms 2012 federal Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Tax forms 2012 federal ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Tax forms 2012 federal El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Tax forms 2012 federal El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Tax forms 2012 federal Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Tax forms 2012 federal Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Tax forms 2012 federal Ejemplo 1. Tax forms 2012 federal Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Tax forms 2012 federal Roberto Coruña le compró monedas de oro por un precio de $13,200. Tax forms 2012 federal El Sr. Tax forms 2012 federal Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Tax forms 2012 federal El cheque de cajero se considera efectivo. Tax forms 2012 federal En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Tax forms 2012 federal Ejemplo 2. Tax forms 2012 federal Usted se dedica a la venta de joyas al por menor. Tax forms 2012 federal María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Tax forms 2012 federal Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Tax forms 2012 federal No tiene que presentar el Formulario 8300-SP. Tax forms 2012 federal Ejemplo 3. Tax forms 2012 federal Usted es un comerciante que se dedica a la venta de barcos. Tax forms 2012 federal Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Tax forms 2012 federal El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Tax forms 2012 federal Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Tax forms 2012 federal Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Tax forms 2012 federal Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Tax forms 2012 federal Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Tax forms 2012 federal El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Tax forms 2012 federal Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Tax forms 2012 federal Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Tax forms 2012 federal Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Tax forms 2012 federal Ejemplo. Tax forms 2012 federal Usted es agente de viajes. Tax forms 2012 federal Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Tax forms 2012 federal Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Tax forms 2012 federal El Sr. Tax forms 2012 federal Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Tax forms 2012 federal En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Tax forms 2012 federal Ventas al por menor. Tax forms 2012 federal   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Tax forms 2012 federal   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Tax forms 2012 federal Esto incluye toda venta de artículos para reventa. Tax forms 2012 federal Agente o intermediario. Tax forms 2012 federal   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Tax forms 2012 federal Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Tax forms 2012 federal   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Tax forms 2012 federal Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Tax forms 2012 federal Ejemplo. Tax forms 2012 federal Usted es concesionario de automóviles. Tax forms 2012 federal Le vende un automóvil a Carlota Blanco por $11,500. Tax forms 2012 federal La Srta. Tax forms 2012 federal Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Tax forms 2012 federal Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Tax forms 2012 federal No tiene que presentar el Formulario 8300-SP en este caso. Tax forms 2012 federal Excepción en el caso de ciertas ventas a plazos. Tax forms 2012 federal   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Tax forms 2012 federal Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Tax forms 2012 federal Excepción en el caso de ciertos planes de pagos iniciales. Tax forms 2012 federal   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Tax forms 2012 federal Lo recibe más de 60 días antes de la fecha de la venta. Tax forms 2012 federal Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Tax forms 2012 federal Excepción en el caso de viajes y entretenimiento. Tax forms 2012 federal   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Tax forms 2012 federal Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Tax forms 2012 federal Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Tax forms 2012 federal Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Tax forms 2012 federal Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Tax forms 2012 federal Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Tax forms 2012 federal Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Tax forms 2012 federal Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Tax forms 2012 federal El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Tax forms 2012 federal Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Tax forms 2012 federal El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Tax forms 2012 federal Excepción. Tax forms 2012 federal    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Tax forms 2012 federal 1441-1(e)(2) ó (3) ó 1. Tax forms 2012 federal 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Tax forms 2012 federal 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Tax forms 2012 federal ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Tax forms 2012 federal Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Tax forms 2012 federal Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Tax forms 2012 federal Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Tax forms 2012 federal Más de 24 horas entre transacciones. Tax forms 2012 federal   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Tax forms 2012 federal   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Tax forms 2012 federal Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Tax forms 2012 federal Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Tax forms 2012 federal ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Tax forms 2012 federal Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Tax forms 2012 federal Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Tax forms 2012 federal O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Tax forms 2012 federal El servicio en esta línea telefónica está disponible en inglés. Tax forms 2012 federal Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Tax forms 2012 federal Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Tax forms 2012 federal Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Tax forms 2012 federal Más de un pago. Tax forms 2012 federal   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Tax forms 2012 federal Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Tax forms 2012 federal Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Tax forms 2012 federal Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Tax forms 2012 federal   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Tax forms 2012 federal Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Tax forms 2012 federal Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Tax forms 2012 federal   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Tax forms 2012 federal Ejemplo. Tax forms 2012 federal El 10 de enero usted recibió un pago de $11,000 en efectivo. Tax forms 2012 federal Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Tax forms 2012 federal Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Tax forms 2012 federal A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Tax forms 2012 federal ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Tax forms 2012 federal Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Tax forms 2012 federal No adjunte una copia del informe original. Tax forms 2012 federal Dónde se presenta el Formulario 8300-SP. Tax forms 2012 federal   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Tax forms 2012 federal Requisito de entregar una notificación al comprador. Tax forms 2012 federal   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Tax forms 2012 federal Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Tax forms 2012 federal La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Tax forms 2012 federal En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Tax forms 2012 federal   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Tax forms 2012 federal Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Tax forms 2012 federal Ejemplos Ejemplo 1. Tax forms 2012 federal Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Tax forms 2012 federal ”. Tax forms 2012 federal El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Tax forms 2012 federal Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Tax forms 2012 federal Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Tax forms 2012 federal Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Tax forms 2012 federal Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Tax forms 2012 federal Ejemplo 2. Tax forms 2012 federal Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Tax forms 2012 federal Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Tax forms 2012 federal Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Tax forms 2012 federal No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Tax forms 2012 federal Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Tax forms 2012 federal Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Tax forms 2012 federal La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Tax forms 2012 federal Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Tax forms 2012 federal Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Tax forms 2012 federal Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Tax forms 2012 federal Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Tax forms 2012 federal “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Tax forms 2012 federal Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Tax forms 2012 federal Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Tax forms 2012 federal Ayuda gratuita con la preparación de la declaración de impuestos. Tax forms 2012 federal   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Tax forms 2012 federal El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Tax forms 2012 federal En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Tax forms 2012 federal Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Tax forms 2012 federal gov o llame al 1-800-906-9887 o al 1-800-829-1040. Tax forms 2012 federal   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Tax forms 2012 federal Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Tax forms 2012 federal aarp. Tax forms 2012 federal org/money/taxaide. Tax forms 2012 federal   Para más información sobre estos programas, visite www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Tax forms 2012 federal La información está disponible en inglés. Tax forms 2012 federal Internet. Tax forms 2012 federal Puede tener acceso al sitio web del IRS, en IRS. Tax forms 2012 federal gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Tax forms 2012 federal Visite www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Tax forms 2012 federal Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax forms 2012 federal Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax forms 2012 federal Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax forms 2012 federal Presentar la declaración por medio del sistema electrónico e-file. Tax forms 2012 federal Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Tax forms 2012 federal Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Tax forms 2012 federal Pedir productos del IRS a través de Internet. Tax forms 2012 federal Buscar información sobre sus preguntas acerca de impuestos en Internet. Tax forms 2012 federal Buscar publicaciones en Internet por tema o palabra clave. Tax forms 2012 federal Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Tax forms 2012 federal Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Tax forms 2012 federal Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/individuals. Tax forms 2012 federal Esta herramienta está disponible en inglés. Tax forms 2012 federal Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Tax forms 2012 federal Esta herramienta está disponible en inglés en el sitio www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/individuals. Tax forms 2012 federal Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Tax forms 2012 federal Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Tax forms 2012 federal Teléfono. Tax forms 2012 federal Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Tax forms 2012 federal Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Tax forms 2012 federal Deberá recibir lo que ha pedido dentro de 10 días. Tax forms 2012 federal Cómo hacer preguntas relacionadas con los impuestos. Tax forms 2012 federal Llame al IRS para hacer preguntas al 1-800-829-1040. Tax forms 2012 federal Cómo resolver problemas. Tax forms 2012 federal Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Tax forms 2012 federal Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Tax forms 2012 federal Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Tax forms 2012 federal Para obtener el número telefónico, visite el sitio web www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax forms 2012 federal Equipo TTY/TDD. Tax forms 2012 federal Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Tax forms 2012 federal Temas TeleTax. Tax forms 2012 federal Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Tax forms 2012 federal Información sobre los reembolsos. Tax forms 2012 federal Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Tax forms 2012 federal Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Tax forms 2012 federal IRS2Go es una nueva manera en donde puede obtener información y recursos. Tax forms 2012 federal Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Tax forms 2012 federal Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Tax forms 2012 federal Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Tax forms 2012 federal Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Tax forms 2012 federal Los reembolsos se envían el viernes de cada semana. Tax forms 2012 federal Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Tax forms 2012 federal Otra información sobre reembolsos. Tax forms 2012 federal Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Tax forms 2012 federal Evaluación de la calidad de nuestros servicios telefónicos. Tax forms 2012 federal Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Tax forms 2012 federal Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Tax forms 2012 federal Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Tax forms 2012 federal Visitas en persona. Tax forms 2012 federal Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Tax forms 2012 federal   Productos. Tax forms 2012 federal Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Tax forms 2012 federal Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Tax forms 2012 federal Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Tax forms 2012 federal Servicios. Tax forms 2012 federal Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Tax forms 2012 federal Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Tax forms 2012 federal Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Tax forms 2012 federal No se necesita cita, simplemente visite y haga su consulta. Tax forms 2012 federal Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Tax forms 2012 federal Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Tax forms 2012 federal Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Tax forms 2012 federal Los demás asuntos se tramitan sin necesidad de hacer una cita. Tax forms 2012 federal Para obtener el número telefónico de la oficina local, visite el sitio web www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Tax forms 2012 federal Correspondencia. Tax forms 2012 federal Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Tax forms 2012 federal  Internal Revenue Service 1201 N. Tax forms 2012 federal Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Tax forms 2012 federal    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Tax forms 2012 federal Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Tax forms 2012 federal Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Tax forms 2012 federal Recuerde, lo peor que puede hacer es no hacer nada al respecto. Tax forms 2012 federal    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Tax forms 2012 federal Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Tax forms 2012 federal Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Tax forms 2012 federal   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Tax forms 2012 federal A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Tax forms 2012 federal Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Tax forms 2012 federal Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Tax forms 2012 federal Y nuestros servicios siempre son gratuitos. Tax forms 2012 federal   Como contribuyente, usted tiene derechos. Tax forms 2012 federal El IRS tiene que cumplir con esos derechos al tratar con usted. Tax forms 2012 federal Nuestro conjunto de recursos en www. Tax forms 2012 federal TaxpayerAdvocate. Tax forms 2012 federal irs. Tax forms 2012 federal gov le puede ayudar a entender estos derechos. Tax forms 2012 federal   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/advocate. Tax forms 2012 federal Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Tax forms 2012 federal   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Tax forms 2012 federal Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/advocate. Tax forms 2012 federal Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Tax forms 2012 federal   Los LITC son organizaciones independientes del IRS. Tax forms 2012 federal Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Tax forms 2012 federal Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Tax forms 2012 federal Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Tax forms 2012 federal Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Tax forms 2012 federal Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Tax forms 2012 federal Servicios gratuitos para los impuestos. Tax forms 2012 federal   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Tax forms 2012 federal Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Tax forms 2012 federal Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Tax forms 2012 federal La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Tax forms 2012 federal Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Tax forms 2012 federal   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Tax forms 2012 federal Discos DVD para productos tributarios. Tax forms 2012 federal Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Tax forms 2012 federal Formularios, instrucciones y publicaciones de impuestos de años anteriores. Tax forms 2012 federal Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Tax forms 2012 federal Preguntas sobre leyes tributarias hechas con frecuencia. Tax forms 2012 federal Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Tax forms 2012 federal Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Tax forms 2012 federal Enlaces a otros materiales tributarios para búsqueda en la Internet. Tax forms 2012 federal Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Tax forms 2012 federal Internal Revenue Bulletins (Boletines del IRS). Tax forms 2012 federal Apoyo técnico telefónico gratuito y por correo electrónico. Tax forms 2012 federal El CD que se expide dos veces al año. Tax forms 2012 federal  — La primera entrega se envía a principios de enero. Tax forms 2012 federal  — La última entrega se envía a principios de marzo. Tax forms 2012 federal Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Tax forms 2012 federal irs. Tax forms 2012 federal gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Tax forms 2012 federal This image is too large to be displayed in the current screen. Tax forms 2012 federal Please click the link to view the image. 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The Tax Forms 2012 Federal

Tax forms 2012 federal 3. Tax forms 2012 federal   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax forms 2012 federal Taxpayer identification numbers for aliens. Tax forms 2012 federal Taxpayer identification numbers for adoptees. Tax forms 2012 federal What's New Exemption amount. Tax forms 2012 federal  The amount you can deduct for each exemption has increased. Tax forms 2012 federal It was $3,800 for 2012. Tax forms 2012 federal It is $3,900 for 2013. Tax forms 2012 federal Exemption phaseout. Tax forms 2012 federal  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. Tax forms 2012 federal For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). Tax forms 2012 federal See Phaseout of Exemptions , later. Tax forms 2012 federal Introduction This chapter discusses the following topics. Tax forms 2012 federal Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. Tax forms 2012 federal Exemptions for dependents — You generally can take an exemption for each of your dependents. Tax forms 2012 federal A dependent is your qualifying child or qualifying relative. Tax forms 2012 federal If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. Tax forms 2012 federal Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. Tax forms 2012 federal Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. Tax forms 2012 federal Deduction. Tax forms 2012 federal   Exemptions reduce your taxable income. Tax forms 2012 federal You can deduct $3,900 for each exemption you claim in 2013. Tax forms 2012 federal But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. Tax forms 2012 federal See Phaseout of Exemptions , later. Tax forms 2012 federal How to claim exemptions. Tax forms 2012 federal    How you claim an exemption on your tax return depends on which form you file. Tax forms 2012 federal    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. Tax forms 2012 federal    If you file Form 1040A, complete lines 6a through 6d. Tax forms 2012 federal The total number of exemptions you can claim is the total in the box on line 6d. Tax forms 2012 federal Also complete line 26. Tax forms 2012 federal   If you file Form 1040, complete lines 6a through 6d. Tax forms 2012 federal The total number of exemptions you can claim is the total in the box on line 6d. Tax forms 2012 federal Also complete line 42. Tax forms 2012 federal Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Tax forms 2012 federal While each is worth the same amount ($3,900 for 2013), different rules apply to each type. Tax forms 2012 federal Personal Exemptions You are generally allowed one exemption for yourself. Tax forms 2012 federal If you are married, you may be allowed one exemption for your spouse. Tax forms 2012 federal These are called personal exemptions. Tax forms 2012 federal Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Tax forms 2012 federal If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Tax forms 2012 federal Your Spouse's Exemption Your spouse is never considered your dependent. Tax forms 2012 federal Joint return. Tax forms 2012 federal   On a joint return you can claim one exemption for yourself and one for your spouse. Tax forms 2012 federal Separate return. Tax forms 2012 federal   If you file a separate return, you can claim 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. Tax forms 2012 federal This is true even if the other taxpayer does not actually claim your spouse as a dependent. Tax forms 2012 federal You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Tax forms 2012 federal S. Tax forms 2012 federal tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. Tax forms 2012 federal Death of spouse. Tax forms 2012 federal   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Tax forms 2012 federal If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Tax forms 2012 federal   If you remarried during the year, you cannot take an exemption for your deceased spouse. Tax forms 2012 federal   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Tax forms 2012 federal If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Tax forms 2012 federal Divorced or separated spouse. Tax forms 2012 federal   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax forms 2012 federal This rule applies even if you provided all of your former spouse's support. Tax forms 2012 federal Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax forms 2012 federal You can claim an exemption for a dependent even if your dependent files a return. Tax forms 2012 federal The term “dependent” means: A qualifying child, or A qualifying relative. Tax forms 2012 federal The terms “ qualifying child ” and “ qualifying relative ” are defined later. Tax forms 2012 federal You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Tax forms 2012 federal Dependent taxpayer test. Tax forms 2012 federal Joint return test. Tax forms 2012 federal Citizen or resident test. Tax forms 2012 federal These three tests are explained in detail later. Tax forms 2012 federal All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Tax forms 2012 federal Table 3-1. Tax forms 2012 federal Overview of the Rules for Claiming an Exemption for a Dependent Caution. Tax forms 2012 federal This table is only an overview of the rules. Tax forms 2012 federal For details, see the rest of this chapter. Tax forms 2012 federal You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. Tax forms 2012 federal   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Tax forms 2012 federal   You cannot claim a person as a dependent unless that person is a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen, U. Tax forms 2012 federal S. Tax forms 2012 federal resident alien, U. Tax forms 2012 federal S. Tax forms 2012 federal national, or a resident of Canada or Mexico. Tax forms 2012 federal 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax forms 2012 federal   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 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. Tax forms 2012 federal   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. Tax forms 2012 federal   The child must have lived with you for more than half of the year. Tax forms 2012 federal 2  The child must not have provided more than half of his or her own support for the year. Tax forms 2012 federal   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). Tax forms 2012 federal  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. Tax forms 2012 federal See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. Tax forms 2012 federal   The person cannot be your qualifying child or the qualifying child of any other taxpayer. Tax forms 2012 federal   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 , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Tax forms 2012 federal   The person's gross income for the year must be less than $3,900. Tax forms 2012 federal 3  You must provide more than half of the person's total support for the year. Tax forms 2012 federal 4  1There is an exception for certain adopted children. Tax forms 2012 federal 2There are exceptions 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. Tax forms 2012 federal 3There is an exception if the person is disabled and has income from a sheltered workshop. Tax forms 2012 federal 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax forms 2012 federal Dependent not allowed a personal exemption. Tax forms 2012 federal If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Tax forms 2012 federal This is true even if you do not claim the dependent's exemption on your return. Tax forms 2012 federal It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax forms 2012 federal Housekeepers, maids, or servants. Tax forms 2012 federal   If these people work for you, you cannot claim exemptions for them. Tax forms 2012 federal Child tax credit. Tax forms 2012 federal   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. Tax forms 2012 federal For more information, see chapter 34. Tax forms 2012 federal Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Tax forms 2012 federal Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Tax forms 2012 federal If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Tax forms 2012 federal Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Tax forms 2012 federal Exception. Tax forms 2012 federal   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Tax forms 2012 federal Example 1—child files joint return. Tax forms 2012 federal You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax forms 2012 federal He earned $25,000 for the year. Tax forms 2012 federal The couple files a joint return. Tax forms 2012 federal You cannot take an exemption for your daughter. Tax forms 2012 federal Example 2—child files joint return only as claim for refund of withheld tax. Tax forms 2012 federal Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax forms 2012 federal Neither is required to file a tax return. Tax forms 2012 federal They do not have a child. Tax forms 2012 federal Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Tax forms 2012 federal The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Tax forms 2012 federal You can claim exemptions for each of them if all the other tests to do so are met. Tax forms 2012 federal Example 3—child files joint return to claim American opportunity credit. Tax forms 2012 federal The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax forms 2012 federal He and his wife are not required to file a tax return. Tax forms 2012 federal However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax forms 2012 federal Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Tax forms 2012 federal The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. Tax forms 2012 federal Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen, U. Tax forms 2012 federal S. Tax forms 2012 federal resident alien, U. Tax forms 2012 federal S. Tax forms 2012 federal national, or a resident of Canada or Mexico. Tax forms 2012 federal However, there is an exception for certain adopted children, as explained next. Tax forms 2012 federal Exception for adopted child. Tax forms 2012 federal   If you are a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen or U. Tax forms 2012 federal S. Tax forms 2012 federal national who has legally adopted a child who is not a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen, U. Tax forms 2012 federal S. Tax forms 2012 federal resident alien, or U. Tax forms 2012 federal S. Tax forms 2012 federal national, this test is met if the child lived with you as a member of your household all year. Tax forms 2012 federal This exception also applies if the child was lawfully placed with you for legal adoption. Tax forms 2012 federal Child's place of residence. Tax forms 2012 federal   Children usually are citizens or residents of the country of their parents. Tax forms 2012 federal   If you were a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen when your child was born, the child may be a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. Tax forms 2012 federal Foreign students' place of residence. Tax forms 2012 federal   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Tax forms 2012 federal S. Tax forms 2012 federal residents and do not meet this test. Tax forms 2012 federal You cannot claim an exemption for them. Tax forms 2012 federal However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. Tax forms 2012 federal See Expenses Paid for Student Living With You in chapter 24. Tax forms 2012 federal U. Tax forms 2012 federal S. Tax forms 2012 federal national. Tax forms 2012 federal   A U. Tax forms 2012 federal S. Tax forms 2012 federal national is an individual who, although not a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen, owes his or her allegiance to the United States. Tax forms 2012 federal U. Tax forms 2012 federal S. Tax forms 2012 federal nationals include American Samoans and Northern Mariana Islanders who chose to become U. Tax forms 2012 federal S. Tax forms 2012 federal nationals instead of U. Tax forms 2012 federal S. Tax forms 2012 federal citizens. Tax forms 2012 federal Qualifying Child Five tests must be met for a child to be your qualifying child. Tax forms 2012 federal The five tests are: Relationship, Age, Residency, Support, and Joint return. Tax forms 2012 federal These tests are explained next. Tax forms 2012 federal If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. Tax forms 2012 federal See Special Rule for Qualifying Child of More Than One Person, later. Tax forms 2012 federal Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Tax forms 2012 federal Adopted child. Tax forms 2012 federal   An adopted child is always treated as your own child. Tax forms 2012 federal The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Tax forms 2012 federal Foster child. Tax forms 2012 federal   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax forms 2012 federal Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Tax forms 2012 federal Example. Tax forms 2012 federal Your son turned 19 on December 10. Tax forms 2012 federal Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Tax forms 2012 federal Child must be younger than you or spouse. Tax forms 2012 federal   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. Tax forms 2012 federal However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Tax forms 2012 federal Example 1—child not younger than you or spouse. Tax forms 2012 federal Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. Tax forms 2012 federal He is not disabled. Tax forms 2012 federal Both you and your spouse are 21 years old, and you file a joint return. Tax forms 2012 federal Your brother is not your qualifying child because he is not younger than you or your spouse. Tax forms 2012 federal Example 2—child younger than your spouse but not younger than you. Tax forms 2012 federal The facts are the same as in Example 1 except your spouse is 25 years old. Tax forms 2012 federal Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Tax forms 2012 federal Student defined. Tax forms 2012 federal   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. Tax forms 2012 federal The 5 calendar months do not have to be consecutive. Tax forms 2012 federal Full-time student. Tax forms 2012 federal   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Tax forms 2012 federal School defined. Tax forms 2012 federal   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Tax forms 2012 federal However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Tax forms 2012 federal Vocational high school students. Tax forms 2012 federal   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Tax forms 2012 federal Permanently and totally disabled. Tax forms 2012 federal   Your child is permanently and totally disabled if both of the following apply. Tax forms 2012 federal He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Tax forms 2012 federal A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Tax forms 2012 federal Residency Test To meet this test, your child must have lived with you for more than half the year. Tax forms 2012 federal There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. Tax forms 2012 federal Temporary absences. Tax forms 2012 federal   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Tax forms 2012 federal Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. Tax forms 2012 federal Death or birth of child. Tax forms 2012 federal   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. Tax forms 2012 federal Child born alive. Tax forms 2012 federal   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. Tax forms 2012 federal State or local law must treat the child as having been born alive. Tax forms 2012 federal There must be proof of a live birth shown by an official document, such as a birth certificate. Tax forms 2012 federal The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. Tax forms 2012 federal Stillborn child. Tax forms 2012 federal   You cannot claim an exemption for a stillborn child. Tax forms 2012 federal Kidnapped child. Tax forms 2012 federal   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. Tax forms 2012 federal See Publication 501 for details. Tax forms 2012 federal Children of divorced or separated parents (or parents who live apart). Tax forms 2012 federal   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. Tax forms 2012 federal However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. Tax forms 2012 federal 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. Tax forms 2012 federal The child received over half of his or her support for the year from the parents. Tax forms 2012 federal The child is in the custody of one or both parents for more than half of the year. Tax forms 2012 federal Either of the following statements is true. Tax forms 2012 federal 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. Tax forms 2012 federal (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. Tax forms 2012 federal If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. Tax forms 2012 federal ) 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 the year. Tax forms 2012 federal Custodial parent and noncustodial parent. Tax forms 2012 federal   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Tax forms 2012 federal The other parent is the noncustodial parent. Tax forms 2012 federal   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. Tax forms 2012 federal   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). Tax forms 2012 federal Equal number of nights. Tax forms 2012 federal   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 (AGI). Tax forms 2012 federal December 31. Tax forms 2012 federal   The night of December 31 is treated as part of the year in which it begins. Tax forms 2012 federal For example, December 31, 2013, is treated as part of 2013. Tax forms 2012 federal Emancipated child. Tax forms 2012 federal   If a child is emancipated under state law, the child is treated as not living with either parent. Tax forms 2012 federal See Examples 5 and 6. Tax forms 2012 federal Absences. Tax forms 2012 federal   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. Tax forms 2012 federal 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. Tax forms 2012 federal Parent works at night. Tax forms 2012 federal   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. Tax forms 2012 federal On a school day, the child is treated as living at the primary residence registered with the school. Tax forms 2012 federal Example 1—child lived with one parent for a greater number of nights. Tax forms 2012 federal You and your child’s other parent are divorced. Tax forms 2012 federal In 2013, your child lived with you 210 nights and with the other parent 155 nights. Tax forms 2012 federal You are the custodial parent. Tax forms 2012 federal Example 2—child is away at camp. Tax forms 2012 federal In 2013, your daughter lives with each parent for alternate weeks. Tax forms 2012 federal In the summer, she spends 6 weeks at summer camp. Tax forms 2012 federal 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. Tax forms 2012 federal Example 3—child lived same number of nights with each parent. Tax forms 2012 federal Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Tax forms 2012 federal Your AGI is $40,000. Tax forms 2012 federal Your ex-spouse's AGI is $25,000. Tax forms 2012 federal You are treated as your son's custodial parent because you have the higher AGI. Tax forms 2012 federal Example 4—child is at parent’s home but with other parent. Tax forms 2012 federal Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Tax forms 2012 federal You become ill and are hospitalized. Tax forms 2012 federal The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Tax forms 2012 federal Your son is treated as living with you during this 10-day period because he was living in your home. Tax forms 2012 federal Example 5—child emancipated in May. Tax forms 2012 federal When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Tax forms 2012 federal As a result, he is not considered in the custody of his parents for more than half of the year. Tax forms 2012 federal The special rule for children of divorced or separated parents does not apply. Tax forms 2012 federal Example 6—child emancipated in August. Tax forms 2012 federal 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. Tax forms 2012 federal She turns 18 and is emancipated under state law on August 1, 2013. Tax forms 2012 federal 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. Tax forms 2012 federal You are the custodial parent. Tax forms 2012 federal Written declaration. Tax forms 2012 federal    The custodial parent may 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. Tax forms 2012 federal The noncustodial parent must attach a copy of the form or statement to his or her tax return. Tax forms 2012 federal   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. Tax forms 2012 federal Post-1984 and pre-2009 divorce decree or separation agreement. Tax forms 2012 federal   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. Tax forms 2012 federal The decree or agreement must state all three of the following. Tax forms 2012 federal The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Tax forms 2012 federal The custodial parent will not claim the child as a dependent for the year. Tax forms 2012 federal The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Tax forms 2012 federal   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. Tax forms 2012 federal The cover page (write the other parent's social security number on this page). Tax forms 2012 federal The pages that include all of the information identified in items (1) through (3) above. Tax forms 2012 federal The signature page with the other parent's signature and the date of the agreement. Tax forms 2012 federal Post-2008 divorce decree or separation agreement. Tax forms 2012 federal   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. Tax forms 2012 federal The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. Tax forms 2012 federal The form or statement must release the custodial parent's claim to the child without any conditions. Tax forms 2012 federal For example, the release must not depend on the noncustodial parent paying support. Tax forms 2012 federal    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Tax forms 2012 federal Revocation of release of claim to an exemption. Tax forms 2012 federal   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). Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal Remarried parent. Tax forms 2012 federal   If you remarry, the support provided by your new spouse is treated as provided by you. Tax forms 2012 federal Parents who never married. Tax forms 2012 federal   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. Tax forms 2012 federal Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. Tax forms 2012 federal This test is different from the support test to be a qualifying relative, which is described later. Tax forms 2012 federal However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. Tax forms 2012 federal If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. Tax forms 2012 federal Worksheet 3-1. Tax forms 2012 federal Worksheet for Determining Support Funds Belonging to the Person You Supported       1. Tax forms 2012 federal Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. Tax forms 2012 federal Do not include funds provided by the state; include those amounts on line 23 instead 1. Tax forms 2012 federal     2. Tax forms 2012 federal Enter the amount on line 1 that was used for the person's support 2. Tax forms 2012 federal     3. Tax forms 2012 federal Enter the amount on line 1 that was used for other purposes 3. Tax forms 2012 federal     4. Tax forms 2012 federal Enter the total amount in the person's savings and other accounts at the end of the year 4. Tax forms 2012 federal     5. Tax forms 2012 federal Add lines 2 through 4. Tax forms 2012 federal (This amount should equal line 1. Tax forms 2012 federal ) 5. Tax forms 2012 federal     Expenses for Entire Household (where the person you supported lived)       6. Tax forms 2012 federal Lodging (complete line 6a or 6b):         a. Tax forms 2012 federal Enter the total rent paid 6a. Tax forms 2012 federal       b. Tax forms 2012 federal Enter the fair rental value of the home. Tax forms 2012 federal If the person you supported owned the home,  also include this amount in line 21 6b. Tax forms 2012 federal     7. Tax forms 2012 federal Enter the total food expenses 7. Tax forms 2012 federal     8. Tax forms 2012 federal Enter the total amount of utilities (heat, light, water, etc. Tax forms 2012 federal not included in line 6a or 6b) 8. Tax forms 2012 federal     9. Tax forms 2012 federal Enter the total amount of repairs (not included in line 6a or 6b) 9. Tax forms 2012 federal     10. Tax forms 2012 federal Enter the total of other expenses. Tax forms 2012 federal Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. Tax forms 2012 federal     11. Tax forms 2012 federal Add lines 6a through 10. Tax forms 2012 federal These are the total household expenses 11. Tax forms 2012 federal     12. Tax forms 2012 federal Enter total number of persons who lived in the household 12. Tax forms 2012 federal     Expenses for the Person You Supported       13. Tax forms 2012 federal Divide line 11 by line 12. Tax forms 2012 federal This is the person's share of the household expenses 13. Tax forms 2012 federal     14. Tax forms 2012 federal Enter the person's total clothing expenses 14. Tax forms 2012 federal     15. Tax forms 2012 federal Enter the person's total education expenses 15. Tax forms 2012 federal     16. Tax forms 2012 federal Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. Tax forms 2012 federal     17. Tax forms 2012 federal Enter the person's total travel and recreation expenses 17. Tax forms 2012 federal     18. Tax forms 2012 federal Enter the total of the person's other expenses 18. Tax forms 2012 federal     19. Tax forms 2012 federal Add lines 13 through 18. Tax forms 2012 federal This is the total cost of the person's support for the year 19. Tax forms 2012 federal     Did the Person Provide More Than Half of His or Her Own Support?       20. Tax forms 2012 federal Multiply line 19 by 50% (. Tax forms 2012 federal 50) 20. Tax forms 2012 federal     21. Tax forms 2012 federal Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. Tax forms 2012 federal This is the amount the person provided for his or her own support 21. Tax forms 2012 federal     22. Tax forms 2012 federal Is line 21 more than line 20?   No. Tax forms 2012 federal You meet the support test for this person to be your qualifying child. Tax forms 2012 federal If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. Tax forms 2012 federal Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. Tax forms 2012 federal    Yes. Tax forms 2012 federal You do not meet the support test for this person to be either your qualifying child or your qualifying relative. Tax forms 2012 federal Stop here. Tax forms 2012 federal        Did You Provide More Than Half?       23. Tax forms 2012 federal Enter the amount others provided for the person's support. Tax forms 2012 federal Include amounts provided by state, local, and other welfare societies or agencies. Tax forms 2012 federal Do not include any amounts included on line 1 23. Tax forms 2012 federal     24. Tax forms 2012 federal Add lines 21 and 23 24. Tax forms 2012 federal     25. Tax forms 2012 federal Subtract line 24 from line 19. Tax forms 2012 federal This is the amount you provided for the person's support 25. Tax forms 2012 federal     26. Tax forms 2012 federal Is line 25 more than line 20?   Yes. Tax forms 2012 federal You meet the support test for this person to be your qualifying relative. Tax forms 2012 federal    No. Tax forms 2012 federal You do not meet the support test for this person to be your qualifying relative. Tax forms 2012 federal You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. Tax forms 2012 federal See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. Tax forms 2012 federal   Example. Tax forms 2012 federal You provided $4,000 toward your 16-year-old son's support for the year. Tax forms 2012 federal He has a part-time job and provided $6,000 to his own support. Tax forms 2012 federal He provided more than half of his own support for the year. Tax forms 2012 federal He is not your qualifying child. Tax forms 2012 federal Foster care payments and expenses. Tax forms 2012 federal   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. Tax forms 2012 federal Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. Tax forms 2012 federal   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. Tax forms 2012 federal For more information about the deduction for charitable contributions, see chapter 24. Tax forms 2012 federal If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. Tax forms 2012 federal   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. Tax forms 2012 federal Example 1. Tax forms 2012 federal Lauren, a foster child, lived with Mr. Tax forms 2012 federal and Mrs. Tax forms 2012 federal Smith for the last 3 months of the year. Tax forms 2012 federal The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). Tax forms 2012 federal They did not care for her as a trade or business or to benefit the agency that placed her in their home. Tax forms 2012 federal The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. Tax forms 2012 federal Example 2. Tax forms 2012 federal You provided $3,000 toward your 10-year-old foster child's support for the year. Tax forms 2012 federal The state government provided $4,000, which is considered support provided by the state, not by the child. Tax forms 2012 federal See Support provided by the state (welfare, food stamps, housing, etc. Tax forms 2012 federal ) , later. Tax forms 2012 federal Your foster child did not provide more than half of her own support for the year. Tax forms 2012 federal Scholarships. Tax forms 2012 federal   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Tax forms 2012 federal Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. Tax forms 2012 federal Exception. Tax forms 2012 federal   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Tax forms 2012 federal Example 1—child files joint return. Tax forms 2012 federal You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax forms 2012 federal He earned $25,000 for the year. Tax forms 2012 federal The couple files a joint return. Tax forms 2012 federal Because your daughter and her husband file a joint return, she is not your qualifying child. Tax forms 2012 federal Example 2—child files joint return only as a claim for refund of withheld tax. Tax forms 2012 federal Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax forms 2012 federal Neither is required to file a tax return. Tax forms 2012 federal They do not have a child. Tax forms 2012 federal Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. Tax forms 2012 federal The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Tax forms 2012 federal Example 3—child files joint return to claim American opportunity credit. Tax forms 2012 federal The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax forms 2012 federal He and his wife were not required to file a tax return. Tax forms 2012 federal However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax forms 2012 federal Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Tax forms 2012 federal The exception to the joint return test does not apply, so your son is not your qualifying child. Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Tax forms 2012 federal Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Tax forms 2012 federal Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Tax forms 2012 federal The exemption for the child. Tax forms 2012 federal The child tax credit. Tax forms 2012 federal Head of household filing status. Tax forms 2012 federal The credit for child and dependent care expenses. Tax forms 2012 federal The exclusion from income for dependent care benefits. Tax forms 2012 federal The earned income credit. Tax forms 2012 federal The other person cannot take any of these benefits based on this qualifying child. Tax forms 2012 federal In other words, you and the other person cannot agree to divide these benefits between you. Tax forms 2012 federal The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. Tax forms 2012 federal Tiebreaker rules. Tax forms 2012 federal   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Tax forms 2012 federal If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax forms 2012 federal If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. Tax forms 2012 federal See Example 6 . Tax forms 2012 federal   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. Tax forms 2012 federal Example 1—child lived with parent and grandparent. Tax forms 2012 federal You and your 3-year-old daughter Jane lived with your mother all year. Tax forms 2012 federal You are 25 years old, unmarried, and your AGI is $9,000. Tax forms 2012 federal Your mother's AGI is $15,000. Tax forms 2012 federal Jane's father did not live with you or your daughter. Tax forms 2012 federal You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. Tax forms 2012 federal Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax forms 2012 federal However, only one of you can claim her. Tax forms 2012 federal Jane is not a qualifying child of anyone else, including her father. Tax forms 2012 federal You agree to let your mother claim Jane. Tax forms 2012 federal This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). Tax forms 2012 federal Example 2—parent has higher AGI than grandparent. Tax forms 2012 federal The facts are the same as in Example 1 except your AGI is $18,000. Tax forms 2012 federal Because your mother's AGI is not higher than yours, she cannot claim Jane. Tax forms 2012 federal Only you can claim Jane. Tax forms 2012 federal Example 3—two persons claim same child. Tax forms 2012 federal The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. Tax forms 2012 federal In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. Tax forms 2012 federal The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. Tax forms 2012 federal Example 4—qualifying children split between two persons. Tax forms 2012 federal The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. Tax forms 2012 federal Only one of you can claim each child. Tax forms 2012 federal However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Tax forms 2012 federal For example, if you claim one child, your mother can claim the other two. Tax forms 2012 federal Example 5—taxpayer who is a qualifying child. Tax forms 2012 federal The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. Tax forms 2012 federal This means you are your mother's qualifying child. Tax forms 2012 federal If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. Tax forms 2012 federal Example 6—child lived with both parents and grandparent. Tax forms 2012 federal The facts are the same as in Example 1 except you are married to your daughter's father. Tax forms 2012 federal The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. Tax forms 2012 federal If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. Tax forms 2012 federal Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. Tax forms 2012 federal Example 7—separated parents. Tax forms 2012 federal You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Tax forms 2012 federal In August and September, your son lived with you. Tax forms 2012 federal For the rest of the year, your son lived with your husband, the boy's father. Tax forms 2012 federal 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. Tax forms 2012 federal 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 rule for children of divorced or separated parents (or parents who live apart) does not apply. Tax forms 2012 federal You and your husband will file separate returns. Tax forms 2012 federal Your husband agrees to let you treat your son as a qualifying child. Tax forms 2012 federal This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). Tax forms 2012 federal However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. Tax forms 2012 federal As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. Tax forms 2012 federal Example 8—separated parents claim same child. Tax forms 2012 federal The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. Tax forms 2012 federal In this case, only your husband will be allowed to treat your son as a qualifying child. Tax forms 2012 federal This is because, during 2013, the boy lived with him longer than with you. Tax forms 2012 federal If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Tax forms 2012 federal If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. Tax forms 2012 federal In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. Tax forms 2012 federal As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. Tax forms 2012 federal Example 9—unmarried parents. Tax forms 2012 federal You, your 5-year-old son, and your son's father lived together all year. Tax forms 2012 federal You and your son's father are not married. Tax forms 2012 federal Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. Tax forms 2012 federal Your AGI is $12,000 and your son's father's AGI is $14,000. Tax forms 2012 federal Your son's father agrees to let you claim the child as a qualifying child. Tax forms 2012 federal This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). Tax forms 2012 federal Example 10—unmarried parents claim same child. Tax forms 2012 federal The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. Tax forms 2012 federal In this case, only your son's father will be allowed to treat your son as a qualifying child. Tax forms 2012 federal This is because his AGI, $14,000, is more than your AGI, $12,000. Tax forms 2012 federal If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. Tax forms 2012 federal If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. Tax forms 2012 federal Example 11—child did not live with a parent. Tax forms 2012 federal You and your 7-year-old niece, your sister's child, lived with your mother all year. Tax forms 2012 federal You are 25 years old, and your AGI is $9,300. Tax forms 2012 federal Your mother's AGI is $15,000. Tax forms 2012 federal Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Tax forms 2012 federal Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax forms 2012 federal However, only your mother can treat her as a qualifying child. Tax forms 2012 federal This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Tax forms 2012 federal Applying this special rule to divorced or separated parents (or parents who live apart). Tax forms 2012 federal   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Tax forms 2012 federal However, the custodial parent, if eligible, or other eligible person can 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. Tax forms 2012 federal If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. Tax forms 2012 federal Example 1. Tax forms 2012 federal You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax forms 2012 federal Your AGI is $10,000. Tax forms 2012 federal Your mother's AGI is $25,000. Tax forms 2012 federal Your son's father did not live with you or your son. Tax forms 2012 federal Under the rules explained earlier 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 him. Tax forms 2012 federal Because of this, you cannot claim an exemption or the child tax credit for your son. Tax forms 2012 federal 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. Tax forms 2012 federal You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. Tax forms 2012 federal 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. Tax forms 2012 federal (Note: The support test does not apply for the earned income credit. Tax forms 2012 federal ) However, you agree to let your mother claim your son. Tax forms 2012 federal 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. Tax forms 2012 federal (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Tax forms 2012 federal ) Example 2. Tax forms 2012 federal The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. Tax forms 2012 federal Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax forms 2012 federal Example 3. Tax forms 2012 federal The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. Tax forms 2012 federal Your mother also claims him as a qualifying child for head of household filing status. Tax forms 2012 federal 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. Tax forms 2012 federal 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. Tax forms 2012 federal Qualifying Relative Four tests must be met for a person to be your qualifying relative. Tax forms 2012 federal The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Tax forms 2012 federal Age. Tax forms 2012 federal   Unlike a qualifying child, a qualifying relative can be any age. Tax forms 2012 federal There is no age test for a qualifying relative. Tax forms 2012 federal Kidnapped child. Tax forms 2012 federal   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. Tax forms 2012 federal See Publication 501 for details. Tax forms 2012 federal Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. Tax forms 2012 federal Example 1. Tax forms 2012 federal Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. Tax forms 2012 federal She is not your qualifying relative. Tax forms 2012 federal Example 2. Tax forms 2012 federal Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. Tax forms 2012 federal He is not your qualifying relative. Tax forms 2012 federal Example 3. Tax forms 2012 federal Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. Tax forms 2012 federal He may be your qualifying relative if the gross income test and the support test are met. Tax forms 2012 federal Example 4. Tax forms 2012 federal Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. Tax forms 2012 federal He is not your qualifying child because he does not meet the residency test. Tax forms 2012 federal He may be your qualifying relative if the gross income test and the support test are met. Tax forms 2012 federal Child of person not required to file a return. Tax forms 2012 federal   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Tax forms 2012 federal Example 1—return not required. Tax forms 2012 federal You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. Tax forms 2012 federal Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Tax forms 2012 federal Both your friend and her child are your qualifying relatives if the support test is met. Tax forms 2012 federal Example 2—return filed to claim refund. Tax forms 2012 federal The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. Tax forms 2012 federal She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. Tax forms 2012 federal Both your friend and her child are your qualifying relatives if the support test is met. Tax forms 2012 federal Example 3—earned income credit claimed. Tax forms 2012 federal The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. Tax forms 2012 federal Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. Tax forms 2012 federal Child in Canada or Mexico. Tax forms 2012 federal   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. Tax forms 2012 federal If the child does not live with you, the child does not meet the residency test to be your qualifying child. Tax forms 2012 federal However, the child may still be your qualifying relative. Tax forms 2012 federal If the persons the child does live with are not U. Tax forms 2012 federal S. Tax forms 2012 federal citizens and have no U. Tax forms 2012 federal S. Tax forms 2012 federal gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. Tax forms 2012 federal If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. Tax forms 2012 federal   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen, U. Tax forms 2012 federal S. Tax forms 2012 federal resident alien, or U. Tax forms 2012 federal S. Tax forms 2012 federal national. Tax forms 2012 federal There is an exception for certain adopted children who lived with you all year. Tax forms 2012 federal See Citizen or Resident Test , earlier. Tax forms 2012 federal Example. Tax forms 2012 federal You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. Tax forms 2012 federal You are single and live in the United States. Tax forms 2012 federal Your mother is not a U. Tax forms 2012 federal S. Tax forms 2012 federal citizen and has no U. Tax forms 2012 federal S. Tax forms 2012 federal income, so she is not a “taxpayer. Tax forms 2012 federal ” Your children are not your qualifying children because they do not meet the residency test. Tax forms 2012 federal But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. Tax forms 2012 federal You may also be able to claim your mother as a dependent if the gross income and support tests are met. Tax forms 2012 federal Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . Tax forms 2012 federal If at any time during the year the person was your spouse, that person cannot be your qualifying relative. Tax forms 2012 federal However, see Personal Exemptions , earlier. Tax forms 2012 federal Relatives who do not have to live with you. Tax forms 2012 federal   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Tax forms 2012 federal Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Tax forms 2012 federal (A legally adopted child is considered your child. Tax forms 2012 federal ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Tax forms 2012 federal Your father, mother, grandparent, or other direct ancestor, but not foster parent. Tax forms 2012 federal Your stepfather or stepmother. Tax forms 2012 federal A son or daughter of your brother or sister. Tax forms 2012 federal A son or daughter of your half brother or half sister. Tax forms 2012 federal A brother or sister of your father or mother. Tax forms 2012 federal Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Tax forms 2012 federal Any of these relationships that were established by marriage are not ended by death or divorce. Tax forms 2012 federal Example. Tax forms 2012 federal You and your wife began supporting your wife's father, a widower, in 2006. Tax forms 2012 federal Your wife died in 2012. Tax forms 2012 federal Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. Tax forms 2012 federal You can claim him as a dependent if all other tests are met, including the gross income test and support test. Tax forms 2012 federal Foster child. Tax forms 2012 federal   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax forms 2012 federal Joint return. Tax forms 2012 federal   If you file a joint return, the person can be related to either you or your spouse. Tax forms 2012 federal Also, the person does not need to be related to the spouse who provides support. Tax forms 2012 federal   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. Tax forms 2012 federal However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. Tax forms 2012 federal Temporary absences. Tax forms 2012 federal   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. Tax forms 2012 federal   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. Tax forms 2012 federal Death or birth. Tax forms 2012 federal   A person who died during the year, but lived with you as a member of your household until death, will meet this test. Tax forms 2012 federal The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. Tax forms 2012 federal The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. Tax forms 2012 federal   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. Tax forms 2012 federal Example. Tax forms 2012 federal Your dependent mother died on January 15. Tax forms 2012 federal She met the tests to be your qualifying relative. Tax forms 2012 federal The other tests to claim an exemption for a dependent were also met. Tax forms 2012 federal You can claim an exemption for her on your return. Tax forms 2012 federal Local law violated. Tax forms 2012 federal   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. Tax forms 2012 federal Example. Tax forms 2012 federal Your girlfriend lived with you as a member of your household all year. Tax forms 2012 federal However, your relationship with her violated the laws of the state where you live, because she was married to someone else. Tax forms 2012 federal Therefore, she does not meet this test and you cannot claim her as a dependent. Tax forms 2012 federal Adopted child. Tax forms 2012 federal   An adopted child is always treated as your own child. Tax forms 2012 federal The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Tax forms 2012 federal Cousin. Tax forms 2012 federal   Your cousin meets this test only if he or she lives with you all year as a member of your household. Tax forms 2012 federal A cousin is a descendant of a brother or sister of your father or mother. Tax forms 2012 federal Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. Tax forms 2012 federal Gross income defined. Tax forms 2012 federal   Gross income is all income in the form of money, property, and services that is not exempt from tax. Tax forms 2012 federal   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Tax forms 2012 federal   Gross receipts from rental property are gross income. Tax forms 2012 federal Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. Tax forms 2012 federal   Gross income includes a partner's share of the gross (not a share of the net) partnership income. Tax forms 2012 federal    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. Tax forms 2012 federal Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. Tax forms 2012 federal For more information about scholarships, see chapter 12. Tax forms 2012 federal   Tax-exempt income, such as certain social security benefits, is not included in gross income. Tax forms 2012 federal Disabled dependent working at sheltered workshop. Tax forms 2012 federal   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. Tax forms 2012 federal The availability of medical care at the workshop must be the main reason for the individual's presence there. Tax forms 2012 federal Also, the income must come solely from activities at the workshop that are incident to this medical care. Tax forms 2012 federal   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. Tax forms 2012 federal S. Tax forms 2012 federal possession, a political subdivision of a state or possession, the United States, or the District of Columbia. Tax forms 2012 federal “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. Tax forms 2012 federal Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. Tax forms 2012 federal However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. Tax forms 2012 federal How to determine if support test is met. Tax forms 2012 federal   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. Tax forms 2012 federal This includes support the person provided from his or her own funds. Tax forms 2012 federal   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. Tax forms 2012 federal Person's own funds not used for support. Tax forms 2012 federal   A person's own funds are not support unless they are actually spent for support. Tax forms 2012 federal Example. Tax forms 2012 federal Your mother received $2,400 in social security benefits and $300 in interest. Tax forms 2012 federal She paid $2,000 for lodging and $400 for recreation. Tax forms 2012 federal She put $300 in a savings account. Tax forms 2012 federal Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. Tax forms 2012 federal If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. Tax forms 2012 federal Child's wages used for own support. Tax forms 2012 federal   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. Tax forms 2012 federal Year support is provided. Tax forms 2012 federal   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. Tax forms 2012 federal   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. Tax forms 2012 federal Armed Forces dependency allotments. Tax forms 2012 federal   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. Tax forms 2012 federal If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. Tax forms 2012 federal Example. Tax forms 2012 federal You are in the Armed Forces. Tax forms 2012 federal You authorize an allotment for your widowed mother that she uses to support herself and her sister. Tax forms 2012 federal If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. Tax forms 2012 federal Tax-exempt military quarters allowances. Tax forms 2012 federal   These allowances are treated the same way as dependency allotments in figuring support. Tax forms 2012 federal The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. Tax forms 2012 federal Tax-exempt income. Tax forms 2012 federal   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Tax forms 2012 federal Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. Tax forms 2012 federal Example 1. Tax forms 2012 federal You provide $4,000 toward your mother's support during the year. Tax forms 2012 federal She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. Tax forms 2012 federal She uses all these for her support. Tax forms 2012 federal You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). Tax forms 2012 federal Example 2. Tax forms 2012 federal Your niece takes out a student loan of $2,500 a