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Taxes For 2012

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Taxes For 2012

Taxes for 2012 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxes for 2012 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Taxes for 2012 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Taxes for 2012 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Taxes for 2012 60 day rule, Time limit for making a rollover contribution. Taxes for 2012 70 rule, Age 70½ rule. Taxes for 2012 , Nonresident alien spouse. Taxes for 2012 A Abandonment of home, Abandonment. Taxes for 2012 Abortion Deductibility as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Taxes for 2012 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Taxes for 2012 S. Taxes for 2012 ) (see also Foreign employment) Absence, temporary, Temporary absences. Taxes for 2012 , Temporary absences. Taxes for 2012 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Taxes for 2012 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Taxes for 2012 Long-term care, Long-term care coverage. Taxes for 2012 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Taxes for 2012 Accidents, car, Deductible losses. Taxes for 2012 Value determination, Car value. Taxes for 2012 Willful negligence or intentional act as cause, Nondeductible losses. Taxes for 2012 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Taxes for 2012 Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Taxes for 2012 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Taxes for 2012 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Taxes for 2012 Fiscal year, Accounting Periods, Fiscal year taxpayers. Taxes for 2012 , Fiscal Years Fringe benefits, Accounting period. Taxes for 2012 Accrual method taxpayers, Accrual method. Taxes for 2012 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxes for 2012 Accumulation distribution of trusts Tax on, Other taxes. Taxes for 2012 Accuracy-related penalties, Accuracy-related penalty. Taxes for 2012 Acknowledgment, Acknowledgment. Taxes for 2012 Activities not for profit, Activity not for profit. Taxes for 2012 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Taxes for 2012 P. Taxes for 2012 O. Taxes for 2012 box, P. Taxes for 2012 O. Taxes for 2012 box. Taxes for 2012 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Taxes for 2012 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Taxes for 2012 Easements, Easements. Taxes for 2012 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Taxes for 2012 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Taxes for 2012 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Taxes for 2012 Sales of property, Adjusted basis. Taxes for 2012 Section 179 deduction, Depreciation and section 179 deduction. Taxes for 2012 Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Taxes for 2012 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Taxes for 2012 , Adopted child. Taxes for 2012 , Adopted child. Taxes for 2012 , Taxpayer identification numbers for adoptees. Taxes for 2012 Earned income credit, Adopted child. Taxes for 2012 Adoption, Adoption Credit, Child with special needs. Taxes for 2012 ATIN, Adoption taxpayer identification number (ATIN). Taxes for 2012 , Adoption taxpayer identification number (ATIN). Taxes for 2012 Child tax credit, Adopted child. Taxes for 2012 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Taxes for 2012 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Taxes for 2012 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Taxes for 2012 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Taxes for 2012 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxes for 2012 , Taxpayer identification numbers for aliens. Taxes for 2012 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Taxes for 2012 Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Taxes for 2012 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Taxes for 2012 Distribution prior to age 59, Age 59½ rule. Taxes for 2012 Distribution required at age 70, IRA owners. Taxes for 2012 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Taxes for 2012 Retirement plan recipients over age 75, Who must use the General Rule. Taxes for 2012 Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Taxes for 2012 (see also Fiduciaries) Income paid to, Payment to an agent. Taxes for 2012 Signing return, When someone can sign for you. Taxes for 2012 AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxes for 2012 Airline club dues Not entertainment expenses, Club dues and membership fees. Taxes for 2012 Airplanes, donations of, Cars, boats, and airplanes. Taxes for 2012 Airport transportation Business-related travel expense, Table 26-1. Taxes for 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes for 2012 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxes for 2012 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Taxes for 2012 Child's dividends, Child's Alaska Permanent Fund dividends. Taxes for 2012 Income from, You can use Form 1040EZ if all of the following apply. Taxes for 2012 , You can use Form 1040A if all of the following apply. Taxes for 2012 , Alaska Permanent Fund dividends. Taxes for 2012 Investment income not to include, Investment income. Taxes for 2012 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Taxes for 2012 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Alcoholic beverages IRA prohibited transactions in, Collectibles. Taxes for 2012 Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxes for 2012 , Not earned income. Taxes for 2012 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Taxes for 2012 , Payments not alimony. Taxes for 2012 , Payments to a third party. Taxes for 2012 , Life insurance premiums. Taxes for 2012 , Payments for jointly-owned home. Taxes for 2012 , Mortgage payments. Taxes for 2012 , Taxes and insurance. Taxes for 2012 , Other payments to a third party. Taxes for 2012 , Instruments Executed After 1984, Exception for instruments executed before 1985. Taxes for 2012 , Alimony requirements. Taxes for 2012 , Cash payment requirement. Taxes for 2012 , Payments to a third party. Taxes for 2012 , Payments designated as not alimony. Taxes for 2012 , Spouses cannot be members of the same household. Taxes for 2012 , Liability for payments after death of recipient spouse. Taxes for 2012 , Substitute payments. Taxes for 2012 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Taxes for 2012 , Deducting the recapture. Taxes for 2012 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Taxes for 2012 Reporting of income, Alimony. Taxes for 2012 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Taxes for 2012 Exempt-interest dividends, Alternative minimum tax treatment. Taxes for 2012 Filing requirements (Table 1-3), Figuring tax. Taxes for 2012 Incentive stock option, You can use Form 1040A if all of the following apply. Taxes for 2012 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Taxes for 2012 Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Taxes for 2012 , Filing Form 1040X. Taxes for 2012 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Taxes for 2012 Standard deduction, change to itemized deductions, Changing your mind. Taxes for 2012 American citizens abroad, U. Taxes for 2012 S. Taxes for 2012 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Taxes for 2012 S. Taxes for 2012 ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Taxes for 2012 S. Taxes for 2012 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Taxes for 2012 AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Taxes for 2012 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Taxes for 2012 , Additional exceptions for nonqualified annuity contracts. Taxes for 2012 Estimated tax, Withholding and estimated tax. Taxes for 2012 Exclusion limit, Exclusion limit. Taxes for 2012 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Taxes for 2012 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Taxes for 2012 Purchased annuities, Purchased annuities. Taxes for 2012 Survivor's annuity, Survivors of retirees. Taxes for 2012 Guaranteed payments, Guaranteed payments. Taxes for 2012 IRAs as, Kinds of traditional IRAs. Taxes for 2012 Joint return, Joint return. Taxes for 2012 Loans from plan, Loans. Taxes for 2012 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Taxes for 2012 , More than one annuity. Taxes for 2012 Partly taxable payments, Partly taxable payments. Taxes for 2012 Purchased annuities, Purchased annuities. Taxes for 2012 Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Taxes for 2012 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Taxes for 2012 Worksheet for computation, How to use the Simplified Method. Taxes for 2012 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Taxes for 2012 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Taxes for 2012 , Pensions and Annuities, Withholding and estimated tax. Taxes for 2012 Annulled marriages Filing status, Annulled marriages. Taxes for 2012 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Taxes for 2012 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Taxes for 2012 Real estate transactions, when required by lender, Settlement costs. Taxes for 2012 Appraisals Casualty or theft losses, Appraisal. Taxes for 2012 , Costs of photographs and appraisals. Taxes for 2012 Archer MSAs, Medical savings accounts (MSAs). Taxes for 2012 Contributions, Archer MSA contributions. Taxes for 2012 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Armed forces, Types of Qualified Organizations, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Taxes for 2012 (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Taxes for 2012 Dependency allotments, Armed Forces dependency allotments. Taxes for 2012 Disability pay, Disability. Taxes for 2012 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxes for 2012 Military, Military uniforms. Taxes for 2012 Military quarters allotments, Tax-exempt military quarters allowances. Taxes for 2012 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Taxes for 2012 Permanent duty overseas, Members of the Armed Forces. Taxes for 2012 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxes for 2012 , Ministers' and military housing allowance. Taxes for 2012 Rehabilitative program payments, Veterans' benefits. Taxes for 2012 Reserves, Armed Forces reservists traveling more than 100 miles from home. Taxes for 2012 Retirees' pay Taxable income, Military retirement pay. Taxes for 2012 Uniforms, Military uniforms. Taxes for 2012 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Taxes for 2012 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxes for 2012 Capital gains or losses from sale or trade of, Investment interest deducted. Taxes for 2012 Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Taxes for 2012 Fees not included in basis, Settlement costs. Taxes for 2012 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Taxes for 2012 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Taxes for 2012 Attachment of wages, Garnisheed wages. Taxes for 2012 Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Taxes for 2012 Title to property, for preparation, filing, etc. Taxes for 2012 , Settlement costs. Taxes for 2012 Audits Travel expense records, If your return is examined. Taxes for 2012 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Automatic extension of time to file, Automatic Extension, When to file. Taxes for 2012 Form 4868, E-file options. Taxes for 2012 Automatic investment services Holding period, determination of, Automatic investment service. Taxes for 2012 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Taxes for 2012 Back pay, award for, Back pay awards. Taxes for 2012 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Taxes for 2012 Backup withholding, Backup Withholding, Backup withholding. Taxes for 2012 , Backup withholding. Taxes for 2012 Dividend income, Backup withholding. Taxes for 2012 , Reporting tax withheld. Taxes for 2012 Penalties, Penalties. Taxes for 2012 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Taxes for 2012 Reporting on Schedule D (Form 1040), How to report. Taxes for 2012 Claim for refund, Exceptions for special types of refunds. Taxes for 2012 , Filing a claim for refund. Taxes for 2012 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Taxes for 2012 Short-term capital loss, How to report bad debts. Taxes for 2012 When deductible, When deductible. Taxes for 2012 Baggage Business-related travel expense, Table 26-1. Taxes for 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes for 2012 Balance due, Refund or balance due. Taxes for 2012 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Taxes for 2012 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Taxes for 2012 Banks Automatic investment service, determination of holding period, Automatic investment service. Taxes for 2012 IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxes for 2012 Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Taxes for 2012 Basis of purchase, Bargain purchases. Taxes for 2012 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Taxes for 2012 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Taxes for 2012 Bargain purchases, Bargain purchases. Taxes for 2012 Bonds, Stocks and Bonds, Bond premium. Taxes for 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxes for 2012 , Partly taxable. Taxes for 2012 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Taxes for 2012 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Taxes for 2012 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Taxes for 2012 , No gain or loss. Taxes for 2012 Points not to be included, Settlement costs. Taxes for 2012 , Points. Taxes for 2012 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Taxes for 2012 Stock or stock rights, Basis. Taxes for 2012 Tax-exempt obligations Bonds, Tax-exempt obligations. Taxes for 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Taxes for 2012 Beneficiaries, Beneficiary of an estate or trust. Taxes for 2012 , Rollover by surviving spouse. Taxes for 2012 , Estate and trust income. Taxes for 2012 , Losses. Taxes for 2012 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Taxes for 2012 , Losses. Taxes for 2012 , Gifts and inheritances. Taxes for 2012 , Income from property received as a gift. Taxes for 2012 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Taxes for 2012 Bingo, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Birth of child, Death or birth of child. Taxes for 2012 Head of household, qualifying person to file as, Death or birth. Taxes for 2012 , Death or birth. Taxes for 2012 Social security number to be obtained, Born and died in 2013. Taxes for 2012 Birth of dependent, Death or birth. Taxes for 2012 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Taxes for 2012 Guide dogs, deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Taxes for 2012 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxes for 2012 Donations of, Cars, boats, and airplanes. Taxes for 2012 Body scan, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Bona fide business purpose Travel expenses, Bona fide business purpose. Taxes for 2012 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Taxes for 2012 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Taxes for 2012 Convertible bonds, Convertible stocks and bonds. Taxes for 2012 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Taxes for 2012 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Taxes for 2012 Retirement of, Retirement bonds. Taxes for 2012 , Redemption or retirement of bonds. Taxes for 2012 Sale of, Bonds Sold Between Interest Dates Savings, U. Taxes for 2012 S. Taxes for 2012 Savings Bonds, Series HH bonds. Taxes for 2012 , Series EE and series I bonds. Taxes for 2012 Sold at premium, computation of adjusted basis, Bond premium. Taxes for 2012 State or local government, tax-exempt, Tax-exempt state and local government bonds. Taxes for 2012 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Taxes for 2012 , Employee awards or bonuses. Taxes for 2012 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Taxes for 2012 Borrowed funds, Loans. Taxes for 2012 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Taxes for 2012 Bottled water, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Boy Scouts Charitable contributions to, Examples. Taxes for 2012 , Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Breach of contract Damages as income, Court awards and damages. Taxes for 2012 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Bribes, Bribes. Taxes for 2012 , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Taxes for 2012 , Brokers' commissions. Taxes for 2012 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Taxes for 2012 Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxes for 2012 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Taxes for 2012 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Taxes for 2012 , Allowances and reimbursements. Taxes for 2012 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Taxes for 2012 Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Taxes for 2012 Basis for depreciation, Basis for depreciation. Taxes for 2012 Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Taxes for 2012 Business tax credits Claim for refund, Exceptions for special types of refunds. Taxes for 2012 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Taxes for 2012 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Taxes for 2012 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Taxes for 2012 Campaign contributions, Campaign contributions. Taxes for 2012 , Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Taxes for 2012 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Taxes for 2012 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Taxes for 2012 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Taxes for 2012 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Taxes for 2012 Carryover of, Long-term gains and losses. Taxes for 2012 , Capital loss carryover. Taxes for 2012 Worksheet, Figuring your carryover. Taxes for 2012 Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Taxes for 2012 , Capital gain distributions and qualified dividends. Taxes for 2012 Collectibles, Investment interest deducted. Taxes for 2012 Deductions, Capital Losses Limit on, Limit on deduction. Taxes for 2012 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Taxes for 2012 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Taxes for 2012 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Taxes for 2012 Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Taxes for 2012 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Taxes for 2012 Net long-term capital loss, Long-term gains and losses. Taxes for 2012 Sale of personal items, Sale of personal items. Taxes for 2012 Sale or trade of property held more than 1 year, Long-term or short-term. Taxes for 2012 , Long-term gains and losses. Taxes for 2012 Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Taxes for 2012 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Taxes for 2012 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Taxes for 2012 Total net loss, Total net gain or loss. Taxes for 2012 Undistributed gains, Long-term gains and losses. Taxes for 2012 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxes for 2012 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Taxes for 2012 Car pools, Car pools. Taxes for 2012 , Car pools. Taxes for 2012 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Taxes for 2012 Carryovers Capital loss, Long-term gains and losses. Taxes for 2012 , Capital loss carryover. Taxes for 2012 Worksheet, Figuring your carryover. Taxes for 2012 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Taxes for 2012 , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Taxes for 2012 Value determination, Car value. Taxes for 2012 Willful negligence or intentional act as cause, Nondeductible losses. Taxes for 2012 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Taxes for 2012 Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Taxes for 2012 Books to determine fair market value, Car value. Taxes for 2012 Business and personal use, allocation between, Business and personal use. Taxes for 2012 , Separating expenses. Taxes for 2012 Business-related travel expenses, Table 26-1. Taxes for 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes for 2012 Car pools, Car pools. Taxes for 2012 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxes for 2012 Charitable organization service, use for, Car expenses. Taxes for 2012 Depreciation, Depreciation and section 179 deductions. Taxes for 2012 Donations of, Cars, boats, and airplanes. Taxes for 2012 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Taxes for 2012 Form 2106 or 2106-EZ, how to fill out, Car expenses. Taxes for 2012 Hauling tools or instruments, Hauling tools or instruments. Taxes for 2012 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Taxes for 2012 Medical transportation, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 , Transportation, Car expenses. Taxes for 2012 Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Taxes for 2012 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Taxes for 2012 Work-related education, transportation for, Using your car. Taxes for 2012 Cash Dividends paid as, Introduction Rebates, Cash rebates. Taxes for 2012 Sales of property for, Payment of cash. Taxes for 2012 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Taxes for 2012 Bad debts, Basis in bad debt required. Taxes for 2012 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxes for 2012 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxes for 2012 Worthless securities and negotiable promissory notes, Worthless securities. Taxes for 2012 Cash rebates, Cash rebates. Taxes for 2012 Casualties, Home destroyed or condemned. Taxes for 2012 Casualty insurance Premiums not in property basis, Settlement costs. Taxes for 2012 Reimbursements from, Casualty insurance and other reimbursements. Taxes for 2012 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Taxes for 2012 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Taxes for 2012 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Taxes for 2012 Amount of loss, Figuring a Loss Appraisals, Appraisal. Taxes for 2012 , Costs of photographs and appraisals. Taxes for 2012 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Taxes for 2012 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Taxes for 2012 Photographs and appraisals, Costs of photographs and appraisals. Taxes for 2012 Deductible losses, Deductible losses. Taxes for 2012 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Taxes for 2012 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Taxes for 2012 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Taxes for 2012 , Disaster relief. Taxes for 2012 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Taxes for 2012 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Taxes for 2012 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Taxes for 2012 Nondeductible losses, Deductible losses. Taxes for 2012 Proof of loss, Casualty loss proof. Taxes for 2012 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Taxes for 2012 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Taxes for 2012 , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Taxes for 2012 Certificates of deposit (CDs), Certificates of deposit (CDs). Taxes for 2012 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Taxes for 2012 Change of address, Change of Address Change of name, Name change. Taxes for 2012 , Name changed. Taxes for 2012 Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Token items. Taxes for 2012 , Written statement. Taxes for 2012 , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Taxes for 2012 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Taxes for 2012 , Capital gain property. Taxes for 2012 , Amount of deduction — general rule. Taxes for 2012 , Bargain sales. Taxes for 2012 , When To Deduct, Time of making contribution. Taxes for 2012 , Noncash Contributions, Additional records. Taxes for 2012 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Taxes for 2012 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Taxes for 2012 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Taxes for 2012 Checks As charitable contributions, Checks. Taxes for 2012 Canceled checks as evidence of travel expenses, Canceled check. Taxes for 2012 Constructive receipt of, Check received or available. Taxes for 2012 Child Foster child, Rule 10. Taxes for 2012 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Taxes for 2012 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Taxes for 2012 Child and dependent care credit, You can use Form 1040A if all of the following apply. Taxes for 2012 Due diligence, Getting the information. Taxes for 2012 Earned income, Earned income. Taxes for 2012 Full-time student, Rule for student-spouse or spouse not able to care for self. Taxes for 2012 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Taxes for 2012 Child care, You can use Form 1040A if all of the following apply. Taxes for 2012 Babysitting, Babysitting. Taxes for 2012 Care providers, Childcare providers. Taxes for 2012 Expenses, Child care expenses. Taxes for 2012 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Child custody, Custodial parent and noncustodial parent. Taxes for 2012 Child support, Child support payments. Taxes for 2012 Alimony, difference from, Payments not alimony. Taxes for 2012 , Alimony requirements. Taxes for 2012 , Child support. Taxes for 2012 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Taxes for 2012 , Child tax credit. Taxes for 2012 , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Taxes for 2012 Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Taxes for 2012 Birth of child Head of household, qualifying person to file as, Death or birth. Taxes for 2012 , Death or birth. Taxes for 2012 Social security number to be obtained, Born and died in 2013. Taxes for 2012 Care providers, Childcare providers. Taxes for 2012 (see also Child care) Child's tax, figuring of, Step 3. Taxes for 2012 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Taxes for 2012 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Taxes for 2012 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Taxes for 2012 Death of child Head of household, qualifying person to file as, Death or birth. Taxes for 2012 , Death or birth. Taxes for 2012 Deductions, Line 2 (deductions). Taxes for 2012 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Taxes for 2012 Filing requirements, Child's earnings. Taxes for 2012 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Taxes for 2012 , Income from property received as a gift. Taxes for 2012 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Taxes for 2012 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Taxes for 2012 Investment income of, Tax on unearned income of certain children. Taxes for 2012 Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Taxes for 2012 Kidnapped, Kidnapped child. Taxes for 2012 , Kidnapped child. Taxes for 2012 Net unearned income, figuring of, Step 1. Taxes for 2012 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Taxes for 2012 Property received as gift, income from, Income from property received as a gift. Taxes for 2012 Signing return, parent for child, Spouse unable to sign. Taxes for 2012 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Taxes for 2012 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Taxes for 2012 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Taxes for 2012 Unearned income of, Tax on unearned income of certain children. Taxes for 2012 Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Taxes for 2012 Unearned income defined, Unearned income defined. Taxes for 2012 Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Taxes for 2012 Churches, temples, etc. Taxes for 2012 Charitable contributions to, Examples. Taxes for 2012 , Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Taxes for 2012 Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxes for 2012 S. Taxes for 2012 Business travel outside U. Taxes for 2012 S. Taxes for 2012 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Taxes for 2012 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxes for 2012 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Taxes for 2012 S. Taxes for 2012 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Taxes for 2012 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Taxes for 2012 Civil service retirement benefits, Civil service retirement benefits. Taxes for 2012 Civil suits, Court awards and damages. Taxes for 2012 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Taxes for 2012 Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxes for 2012 , Ministers' and military housing allowance. Taxes for 2012 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Taxes for 2012 Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxes for 2012 Closing costs Real property transactions, Settlement costs. Taxes for 2012 Sale of home, Settlement fees or closing costs. Taxes for 2012 Clothing Military, Military uniforms. Taxes for 2012 Moth damage, not casualty loss, Progressive deterioration. Taxes for 2012 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Taxes for 2012 Used clothing, charitable deduction for fair market value, Used clothing and household items. Taxes for 2012 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Taxes for 2012 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Taxes for 2012 Coal and iron ore, Coal and iron ore. Taxes for 2012 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxes for 2012 Gains or losses from sale or trade of, Investment interest deducted. Taxes for 2012 IRA investment in, Investment in Collectibles, Exception. Taxes for 2012 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Taxes for 2012 , Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Taxes for 2012 Education costs, Qualified tuition programs (QTPs). Taxes for 2012 (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Taxes for 2012 Commission drivers Deduction of expenses, Statutory employees. Taxes for 2012 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Taxes for 2012 IRAs with brokers, Brokers' commissions. Taxes for 2012 , Brokers' commissions. Taxes for 2012 Property basis to include when buyer pays, Settlement costs. Taxes for 2012 Sharing of (kickbacks), Kickbacks. Taxes for 2012 Unearned, deduction for repayment of, Advance commissions and other earnings. Taxes for 2012 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Taxes for 2012 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Taxes for 2012 , Community property. Taxes for 2012 Alimony, difference from, Payments not alimony. Taxes for 2012 IRAs, Community property laws. Taxes for 2012 Married filing separately, Community property states. Taxes for 2012 Medical and dental expenses, Community property states. Taxes for 2012 Commuting expenses, Commuting expenses. Taxes for 2012 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Taxes for 2012 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Taxes for 2012 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Taxes for 2012 Unemployment, Unemployment compensation. Taxes for 2012 Computation of tax, Computations Equal amounts, Equal amounts. Taxes for 2012 Negative amounts, Negative amounts. Taxes for 2012 Rounding off dollars, Rounding off dollars. Taxes for 2012 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Taxes for 2012 , Condemnations. Taxes for 2012 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Taxes for 2012 Period of ownership and use, Previous home destroyed or condemned. Taxes for 2012 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Taxes for 2012 Constructive receipt of income, Constructive receipt. Taxes for 2012 , Payment to an agent. Taxes for 2012 , Constructive receipt. Taxes for 2012 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Taxes for 2012 , Contributions, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Taxes for 2012 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Taxes for 2012 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Taxes for 2012 Related party transactions, Losses on sales or trades of property. Taxes for 2012 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Taxes for 2012 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Taxes for 2012 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Taxes for 2012 Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Taxes for 2012 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Taxes for 2012 Period of ownership and use, Cooperative apartment. Taxes for 2012 Cooperatives Patronage dividends, Patronage dividends. Taxes for 2012 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Taxes for 2012 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Taxes for 2012 , Losses on sales or trades of property. Taxes for 2012 Director fees as self-employment income, Corporate director. Taxes for 2012 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Taxes for 2012 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Cosmetics Not deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxes for 2012 , Partly taxable. Taxes for 2012 Cost-of-living allowances, Government cost-of-living allowances. Taxes for 2012 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Taxes for 2012 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Taxes for 2012 Entertainment expense deduction not allowed, Club dues and membership fees. Taxes for 2012 Coupon bonds, Coupon bonds. Taxes for 2012 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Taxes for 2012 Coverdell ESAs Additional tax on, Other taxes. Taxes for 2012 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Taxes for 2012 Charitable contributions charged to, Credit card. Taxes for 2012 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Taxes for 2012 , Credit for child and dependent care expenses. Taxes for 2012 Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Taxes for 2012 , Credit for the elderly or the disabled. Taxes for 2012 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Taxes for 2012 Credit reports Costs not included in property basis, Settlement costs. Taxes for 2012 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Taxes for 2012 , Earned income credit. Taxes for 2012 , Credit for child and dependent care expenses. Taxes for 2012 , Credit for the elderly or the disabled. Taxes for 2012 , Earned income credit. Taxes for 2012 , Credit for child and dependent care expenses. Taxes for 2012 , Credit for the elderly or the disabled. Taxes for 2012 , Earned income credit. Taxes for 2012 Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxes for 2012 , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Taxes for 2012 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Taxes for 2012 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Taxes for 2012 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxes for 2012 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Taxes for 2012 , Disaster relief. Taxes for 2012 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Taxes for 2012 Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Taxes for 2012 , Childcare providers. Taxes for 2012 , Care outside your home. Taxes for 2012 (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Taxes for 2012 Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Taxes for 2012 Death of dependent, Death or birth. Taxes for 2012 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Taxes for 2012 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Taxes for 2012 Paid by another, Debts paid for you. Taxes for 2012 Payoff of debt included in sales transaction, Debt paid off. Taxes for 2012 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Taxes for 2012 Refund offset against, Refunds. Taxes for 2012 , Offset against debts. Taxes for 2012 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Taxes for 2012 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Taxes for 2012 Due dates, Filing for a decedent. Taxes for 2012 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Taxes for 2012 Spouse's death, Spouse died during the year. Taxes for 2012 , Spouse died. Taxes for 2012 Standard deduction, Decedent's final return. Taxes for 2012 Transfer of property at death, Other property transactions. Taxes for 2012 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Taxes for 2012 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Taxes for 2012 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Taxes for 2012 , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Taxes for 2012 Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxes for 2012 Interest (see Interest payments) Investment expenses, Investment expenses. Taxes for 2012 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Taxes for 2012 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Taxes for 2012 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Taxes for 2012 Performing artists' expenses, Expenses of certain performing artists. Taxes for 2012 Prepaid insurance premiums, Prepaid insurance premiums. Taxes for 2012 Prescription medicines, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Rental expenses, When to deduct. Taxes for 2012 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Taxes for 2012 Car expenses, Depreciation and section 179 deductions. Taxes for 2012 Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Taxes for 2012 Stop-smoking programs, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Taxes for 2012 Recording fees, basis to include, Real estate taxes. Taxes for 2012 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Taxes for 2012 Nonqualified plans, Nonqualified deferred compensation plans. Taxes for 2012 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Taxes for 2012 Delivery services, Private delivery services. Taxes for 2012 Business-related travel expense, Table 26-1. Taxes for 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes for 2012 Demutualization of life insurance companies, Demutualization of life insurance companies. Taxes for 2012 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Dependent care Benefits, Dependent care benefits. Taxes for 2012 , Dependent Care Benefits Center, Dependent care center. Taxes for 2012 Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Taxes for 2012 , Exception for adopted child. Taxes for 2012 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxes for 2012 (see also Child tax credit) Birth of, Death or birth. Taxes for 2012 Born and died within year, Exception. Taxes for 2012 , Born and died in 2013. Taxes for 2012 Death of, Death or birth. Taxes for 2012 Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Taxes for 2012 Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Taxes for 2012 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxes for 2012 , Taxpayer identification numbers for aliens. Taxes for 2012 Alien dependents, Born and died in 2013. Taxes for 2012 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Taxes for 2012 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Taxes for 2012 Deposits, Fees and deposits. Taxes for 2012 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxes for 2012 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Taxes for 2012 Cars, Depreciation and section 179 deductions. Taxes for 2012 Change of use of property, Basis for depreciation. Taxes for 2012 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Taxes for 2012 Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Taxes for 2012 Land, no depreciation of, Land. Taxes for 2012 Rental property, Depreciation. Taxes for 2012 , Depreciation Designated Roth Account Defined. Taxes for 2012 , Designated Roth accounts. Taxes for 2012 Designated Roth account, Designated Roth accounts. Taxes for 2012 , Designated Roth accounts. Taxes for 2012 Destroyed records, Destroyed records. Taxes for 2012 Diaper service, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Differential wage payments, Differential wage payments. Taxes for 2012 Differential wages Wages for reservists Military reserves, Differential wage payments. Taxes for 2012 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Taxes for 2012 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Taxes for 2012 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Taxes for 2012 Armed forces, Disability. Taxes for 2012 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Taxes for 2012 Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxes for 2012 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Taxes for 2012 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Taxes for 2012 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Taxes for 2012 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Taxes for 2012 Social security and railroad retirement benefits, deductions for, Disability payments. Taxes for 2012 Special school or home for, deductibility of medical expense, Table 21-1. Taxes for 2012 Medical and Dental Expenses Checklist. Taxes for 2012 See Publication 502 for more information about these and other expenses. Taxes for 2012 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Taxes for 2012 Workers' compensation, Workers' Compensation Disability Income, Disability income. Taxes for 2012 Disability benefits Earned income credit, Form 4029. Taxes for 2012 Disability insurance payments Earned income credit, Disability insurance payments. Taxes for 2012 Disability, permanent and total disability, Permanent and total disability. Taxes for 2012 Disabled Child, Permanently and totally disabled. Taxes for 2012 Dependent, Disabled dependent working at sheltered workshop. Taxes for 2012 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Taxes for 2012 , Disaster relief payments. Taxes for 2012 , Disaster relief. Taxes for 2012 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Taxes for 2012 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Taxes for 2012 Unemployment assistance, Types of unemployment compensation. Taxes for 2012 Employer's emergency disaster fund, Employer's emergency disaster fund. Taxes for 2012 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Taxes for 2012 Grants or payments, Disaster relief grants. Taxes for 2012 Replacement of lost or destroyed property, Disaster relief. Taxes for 2012 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Taxes for 2012 , Adjusted Basis Disclosure statement, Disclosure statement. Taxes for 2012 Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Taxes for 2012 Distributions, Eligible rollover distributions. Taxes for 2012 (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Taxes for 2012 Qualified reservist, Qualified reservist distributions. Taxes for 2012 Required minimum distributions, Required distributions. Taxes for 2012 , Required distributions. Taxes for 2012 , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Taxes for 2012 Dividends, Dividends and Other Distributions, Form 1099-DIV. Taxes for 2012 , More information. Taxes for 2012 (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Taxes for 2012 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Taxes for 2012 Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Taxes for 2012 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Taxes for 2012 Insurance dividends, Dividends on insurance policies. Taxes for 2012 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Taxes for 2012 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Taxes for 2012 Qualified, Qualified Dividends, Qualified dividends. Taxes for 2012 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Taxes for 2012 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Taxes for 2012 Sold stock, Dividends on stock sold. Taxes for 2012 Stockholder debts when canceled as, Stockholder debt. Taxes for 2012 Veterans' insurance, Dividends on veterans' insurance. Taxes for 2012 Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxes for 2012 , Applying this special rule to divorced or separated parents (or parents who live apart). Taxes for 2012 Divorced taxpayers, Alimony. Taxes for 2012 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Taxes for 2012 Child custody, Custodial parent and noncustodial parent. Taxes for 2012 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Taxes for 2012 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Taxes for 2012 , Divorced persons. Taxes for 2012 IRAs, Kay Bailey Hutchison Spousal IRA. Taxes for 2012 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Taxes for 2012 Mortgage interest, payment as alimony, Divorced or separated individuals. Taxes for 2012 Personal exemption, Divorced or separated spouse. Taxes for 2012 Real estate taxes, allocation of, Divorced individuals. Taxes for 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Taxes for 2012 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Taxes for 2012 Domestic help Withholding, Household workers. Taxes for 2012 Domestic help, no exemption for, Housekeepers, maids, or servants. Taxes for 2012
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The Taxes For 2012

Taxes for 2012 37. Taxes for 2012   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. Taxes for 2012 . Taxes for 2012  El crédito máximo por adopción es $12,970 para el año 2013. Taxes for 2012 Vea Crédito por Adopción . Taxes for 2012 Crédito por vehículo electrónico enchufable. Taxes for 2012  El crédito por vehículos electrónicos enchufables ha vencido. Taxes for 2012 Crédito reembolsable del impuesto mínimo de años anteriores. Taxes for 2012   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. Taxes for 2012 Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. Taxes for 2012 . Taxes for 2012  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. Taxes for 2012 2% durante 2013. Taxes for 2012 Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. Taxes for 2012 Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . Taxes for 2012 Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. Taxes for 2012 Crédito por vehículo motorizado alternativo. Taxes for 2012 Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. Taxes for 2012 Crédito para titulares de bonos de crédito tributario. Taxes for 2012 Crédito por impuestos extranjeros. Taxes for 2012 Crédito por intereses hipotecarios. Taxes for 2012 Crédito no reembolsable del impuesto mínimo de años anteriores. Taxes for 2012 Crédito por vehículos enchufables con motor de dirección eléctrica. Taxes for 2012 Créditos por energía de la propiedad residencial. Taxes for 2012 Crédito por aportaciones a arreglos de ahorros para la jubilación. Taxes for 2012 Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. Taxes for 2012 Crédito tributario por cobertura del seguro médico. Taxes for 2012 Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. Taxes for 2012 En otros capítulos de esta publicación, se explican otros créditos. Taxes for 2012 Crédito por gastos del cuidado de menores y dependientes (capítulo 32). Taxes for 2012 Crédito para ancianos o personas incapacitadas (capítulo 33). Taxes for 2012 Crédito tributario por hijos (capítulo 34). Taxes for 2012 Créditos tributarios por estudios (capítulo 35). Taxes for 2012 Crédito por ingreso del trabajo (capítulo 36). Taxes for 2012 Créditos no reembolsables. Taxes for 2012   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. Taxes for 2012 Puede ser que estos créditos reduzcan los impuestos a cero. Taxes for 2012 Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. Taxes for 2012 Créditos reembolsables. Taxes for 2012   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. Taxes for 2012 Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. Taxes for 2012 Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. Taxes for 2012 Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. Taxes for 2012 No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. Taxes for 2012 Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. Taxes for 2012 El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. Taxes for 2012 El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. Taxes for 2012 Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. Taxes for 2012 Gastos de adopción calificados. Taxes for 2012   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. Taxes for 2012 Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. Taxes for 2012 Gastos no calificados. Taxes for 2012   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. Taxes for 2012 Hijo que reúne los requisitos. Taxes for 2012   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. Taxes for 2012 Hijo con necesidades especiales. Taxes for 2012   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. Taxes for 2012 UU. Taxes for 2012 ) al iniciarse los trámites de adopción. Taxes for 2012 Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. Taxes for 2012 El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. Taxes for 2012 Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. Taxes for 2012 Cuándo reclamar el crédito. Taxes for 2012   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. Taxes for 2012 Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. Taxes for 2012 Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. Taxes for 2012 Hijo extranjero. Taxes for 2012   Si el hijo no es ciudadano o residente de los EE. Taxes for 2012 UU. Taxes for 2012 al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. Taxes for 2012 Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. Taxes for 2012 Más información. Taxes for 2012   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. Taxes for 2012 Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. Taxes for 2012 Cantidad del crédito. Taxes for 2012   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. Taxes for 2012 Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. Taxes for 2012    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. Taxes for 2012 Información adicional. Taxes for 2012   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. Taxes for 2012 Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. Taxes for 2012 Bienes de reabastecimiento de vehículos de combustible alternativo calificados. Taxes for 2012   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. Taxes for 2012 Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. Taxes for 2012   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. Taxes for 2012 Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. Taxes for 2012 Electricidad. Taxes for 2012 Cantidad del crédito. Taxes for 2012   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. Taxes for 2012 Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. Taxes for 2012 Información adicional. Taxes for 2012   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. Taxes for 2012 Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. Taxes for 2012 Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). Taxes for 2012 Bonos de energía limpia y renovable nuevos. Taxes for 2012 Bonos calificados de ahorro de energía. Taxes for 2012 Bonos calificados de construcción de escuelas. Taxes for 2012 Bonos para zonas de academia calificadas. Taxes for 2012 Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). Taxes for 2012 En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. Taxes for 2012 Si el emisor elige esta opción, usted no puede también reclamar un crédito. Taxes for 2012 Ingresos procedentes de intereses. Taxes for 2012   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Complete el Formulario 8912 y adjúntelo al Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. Taxes for 2012 Información adicional. Taxes for 2012   Para más información, vea las Instrucciones del Formulario 8912, en inglés. Taxes for 2012 Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. Taxes for 2012 O puede deducirlos como una deducción detallada (vea el capítulo 22). Taxes for 2012 No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. Taxes for 2012 UU. Taxes for 2012 en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. Taxes for 2012 Exclusión por concepto de vivienda en el extranjero. Taxes for 2012 Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. Taxes for 2012 Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. Taxes for 2012 Límite del crédito. Taxes for 2012   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. Taxes for 2012 El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. Taxes for 2012 El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. Taxes for 2012 Vea la Publicación 514, en inglés, para más información. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Complete el Formulario 1116 y adjúntelo al Formulario 1040. Taxes for 2012 Anote el crédito en la línea 47 del Formulario 1040. Taxes for 2012 Excepción. Taxes for 2012   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). Taxes for 2012 Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. Taxes for 2012 No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. Taxes for 2012 El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). Taxes for 2012 Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. Taxes for 2012 Más información. Taxes for 2012   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. Taxes for 2012 Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. Taxes for 2012 Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. Taxes for 2012 Quién reúne los requisitos. Taxes for 2012   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). Taxes for 2012 Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. Taxes for 2012 Cantidad del crédito. Taxes for 2012   Calcule su crédito en el Formulario 8396. Taxes for 2012 Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. Taxes for 2012   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. Taxes for 2012 Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. Taxes for 2012      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. Taxes for 2012   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. Taxes for 2012 Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. Taxes for 2012 Vea la Publicación 530, en inglés, para información adicional. Taxes for 2012 Traspasos a un año posterior. Taxes for 2012   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. Taxes for 2012 Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. Taxes for 2012   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. Taxes for 2012 Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. Taxes for 2012   Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. Taxes for 2012 Reducción de la deducción por intereses sobre una hipoteca de vivienda. Taxes for 2012   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. Taxes for 2012 Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. Taxes for 2012 Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. Taxes for 2012 Recuperación del subsidio hipotecario federal. Taxes for 2012   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. Taxes for 2012 Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. Taxes for 2012 Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. Taxes for 2012 Más información. Taxes for 2012   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. Taxes for 2012 Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Taxes for 2012 Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. Taxes for 2012 A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). Taxes for 2012 El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. Taxes for 2012 Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. Taxes for 2012 Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. Taxes for 2012 Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. Taxes for 2012 Información adicional. Taxes for 2012   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. Taxes for 2012 Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. Taxes for 2012 Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. Taxes for 2012   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Taxes for 2012 Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. Taxes for 2012   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. Taxes for 2012 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Taxes for 2012 Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. Taxes for 2012 Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. Taxes for 2012   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. Taxes for 2012 Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. Taxes for 2012 El vehículo fue puesto en servicio en 2013. Taxes for 2012 El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. Taxes for 2012 El uso original del vehículo comenzó con usted. Taxes for 2012 Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. Taxes for 2012 En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. Taxes for 2012 Utiliza el vehículo principalmente en los Estados Unidos. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 53 del Formulario 1040. Taxes for 2012 Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. Taxes for 2012    Más información. Taxes for 2012   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. Taxes for 2012 Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. Taxes for 2012 Crédito tributario por energía de la propiedad no empresarial. Taxes for 2012 Crédito de eficiencia energética para propiedades residenciales. Taxes for 2012 Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. Taxes for 2012 Crédito tributario por energía de la propiedad no empresarial. Taxes for 2012   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. Taxes for 2012   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. Taxes for 2012 Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. Taxes for 2012 Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. Taxes for 2012 Ventanas exteriores (incluidos tragaluces). Taxes for 2012 Puertas exteriores. Taxes for 2012 Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. Taxes for 2012 Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. Taxes for 2012 Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. Taxes for 2012 Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. Taxes for 2012 Crédito por energía eficaz de la propiedad residencial. Taxes for 2012   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. Taxes for 2012 En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. Taxes for 2012 Reducción en la base. Taxes for 2012   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Complete el Formulario 5695 y adjúntelo al Formulario 1040. Taxes for 2012 Anote el crédito en la línea 52 del Formulario 1040. Taxes for 2012 Información adicional. Taxes for 2012   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. Taxes for 2012 Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). Taxes for 2012 No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). Taxes for 2012 La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). Taxes for 2012 Estudiante. Taxes for 2012   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. Taxes for 2012 Escuela. Taxes for 2012   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Taxes for 2012 Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Calcule el crédito en el Formulario 8880. Taxes for 2012 Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. Taxes for 2012 Más información. Taxes for 2012   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. Taxes for 2012 Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. Taxes for 2012 Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. Taxes for 2012 Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. Taxes for 2012 Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. Taxes for 2012 El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. Taxes for 2012 Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. Taxes for 2012 Más información. Taxes for 2012   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. Taxes for 2012 Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. Taxes for 2012 Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. Taxes for 2012 S. Taxes for 2012 Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). Taxes for 2012 No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. Taxes for 2012 No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). Taxes for 2012 No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. Taxes for 2012 UU. Taxes for 2012 (conocido en inglés como TRICARE). Taxes for 2012 No estaba encarcelado por las autoridades federales, estatales o locales. Taxes for 2012 Su empleador no pagó el 50% o más del costo de la cobertura. Taxes for 2012 No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. Taxes for 2012 Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. Taxes for 2012 Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. Taxes for 2012 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. Taxes for 2012 No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). Taxes for 2012 La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. Taxes for 2012 Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. Taxes for 2012 Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. Taxes for 2012 Beneficiarios de la TAA. Taxes for 2012   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). Taxes for 2012 Ejemplo. Taxes for 2012   Recibió una asignación por ajuste comercial para el mes de enero de 2013. Taxes for 2012 Tenía derecho a recibir la TAA el primer día de enero y febrero. Taxes for 2012 Beneficiarios de la alternativa TAA. Taxes for 2012   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. Taxes for 2012 Ejemplo. Taxes for 2012   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. Taxes for 2012 El Departamento de Trabajo estableció el programa. Taxes for 2012 Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. Taxes for 2012 Beneficiarios de la RTAA. Taxes for 2012   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. Taxes for 2012 Beneficiarios de una pensión de la PBGC. Taxes for 2012   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. Taxes for 2012 Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). Taxes for 2012 Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. Taxes for 2012 Cómo reclamar el crédito. Taxes for 2012   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. Taxes for 2012 Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. Taxes for 2012   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. Taxes for 2012 Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. Taxes for 2012 Más información. Taxes for 2012   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. Taxes for 2012 Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. Taxes for 2012 Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. Taxes for 2012 Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. Taxes for 2012 Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. Taxes for 2012 2%. Taxes for 2012 Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. Taxes for 2012 Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. Taxes for 2012 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. Taxes for 2012 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. Taxes for 2012 9%). Taxes for 2012 En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. Taxes for 2012 Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. Taxes for 2012 40 RRTA de nivel 2 $84,300 $3,709. Taxes for 2012 20 Todo salario está sujeto a la retención de impuestos al Medicare. Taxes for 2012   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. Taxes for 2012 Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. Taxes for 2012 Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. Taxes for 2012 Error del empleador. Taxes for 2012   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. Taxes for 2012 El empleador debe ajustarle los impuestos. Taxes for 2012 Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. Taxes for 2012 Declaración conjunta. Taxes for 2012   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. Taxes for 2012 Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. Taxes for 2012 Cómo calcular el crédito si no trabajó para una empresa ferroviaria. Taxes for 2012   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. Taxes for 2012 Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. Taxes for 2012 40 por cada empleador). Taxes for 2012 Anote el total aquí   2. Taxes for 2012 Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Taxes for 2012 Sume las líneas 1 y 2. Taxes for 2012 Si el total es $7,049. Taxes for 2012 40 o menos, no siga. Taxes for 2012 No puede reclamar el crédito   4. Taxes for 2012 Límite sobre los impuestos del Seguro Social 7,049. Taxes for 2012 40 5. Taxes for 2012 Crédito. Taxes for 2012 De la línea 3, reste la línea 4. Taxes for 2012 Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. Taxes for 2012 Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. Taxes for 2012 Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. Taxes for 2012 Le retuvieron impuestos del Seguro Social de $3,720. Taxes for 2012 También trabajó para otro empleador en 2013 y ganó un salario de $55,000. Taxes for 2012 De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. Taxes for 2012 Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. Taxes for 2012 60 por los impuestos del Seguro Social retenidos en exceso. Taxes for 2012 1. Taxes for 2012 Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. Taxes for 2012 40 por cada empleador). Taxes for 2012 Anote el total aquí $7,130. Taxes for 2012 00 2. Taxes for 2012 Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. Taxes for 2012 Sume las líneas 1 y 2. Taxes for 2012 Si el total es $7,049. Taxes for 2012 40 o menos, no siga. Taxes for 2012 No puede reclamar el crédito 7,130. Taxes for 2012 00 4. Taxes for 2012 Límite sobre los impuestos del Seguro Social 7,049. Taxes for 2012 40 5. Taxes for 2012 Crédito. Taxes for 2012 De la línea 3, reste la línea 4. Taxes for 2012 Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. Taxes for 2012 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. Taxes for 2012   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. Taxes for 2012 Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. Taxes for 2012 2% (pero no más de $7,049. Taxes for 2012 40 por cada empleador). Taxes for 2012 Anote el total aquí   2. Taxes for 2012 Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Taxes for 2012 Sume las líneas 1 y 2. Taxes for 2012 Si el total es $7,049. Taxes for 2012 40 o menos, no siga. Taxes for 2012 No puede reclamar el crédito   4. Taxes for 2012 Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. Taxes for 2012 40 5. Taxes for 2012 Crédito. Taxes for 2012 De la línea 3, reste la línea 4. Taxes for 2012 Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. Taxes for 2012   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. Taxes for 2012 Más información. Taxes for 2012   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. Taxes for 2012 Prev  Up  Next   Home   More Online Publications