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Taxes Hrblock

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Taxes Hrblock

Taxes hrblock Index A Abroad, citizens living, filing requirements, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Taxes hrblock , Temporary absences. Taxes hrblock , Temporary absences. Taxes hrblock Accounting periods, joint returns, Accounting period. Taxes hrblock Adopted child, Exception for adopted child. Taxes hrblock , Adopted child. Taxes hrblock , Adopted child. Taxes hrblock Taxpayer identification number, Taxpayer identification numbers for adoptees. Taxes hrblock Age Filing status determination, Age. Taxes hrblock Gross income and filing requirements (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Taxes hrblock Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Taxes hrblock (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Taxes hrblock American citizens abroad, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Taxes hrblock Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Taxes hrblock Dependency allotments, Armed Forces dependency allotments. Taxes hrblock GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxes hrblock Military quarters allotments, Tax-exempt military quarters allowances. Taxes hrblock Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Taxes hrblock B Birth of child, Death or birth. Taxes hrblock Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Taxes hrblock S. Taxes hrblock citizen or resident alien. Taxes hrblock , Citizen or Resident Test, Child in Canada or Mexico. Taxes hrblock Capital expenses, Capital expenses. Taxes hrblock Child born alive, Child born alive. Taxes hrblock Child care expenses, Child care expenses. Taxes hrblock Child custody, Custodial parent and noncustodial parent. Taxes hrblock Child support under pre-1985 agreement, Child support under pre-1985 agreement. Taxes hrblock Child tax credit, Child tax credit. Taxes hrblock Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Taxes hrblock , Death or birth. Taxes hrblock Claiming parent, when child is head of household, Special rule for parent. Taxes hrblock Custody of, Custodial parent and noncustodial parent. Taxes hrblock Death of child, Death or birth. Taxes hrblock , Death or birth. Taxes hrblock Dividends of, Unearned income. Taxes hrblock Filing requirements as dependents (Table 2), Table 2. Taxes hrblock 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Taxes hrblock 2013 Filing Requirements for Dependents , Unearned income. Taxes hrblock Kidnapped, Kidnapped child. Taxes hrblock , Kidnapped child. Taxes hrblock Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Taxes hrblock Church employees, filing requirements (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxes hrblock S. Taxes hrblock , filing requirements, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Taxes hrblock Community property states, Community property states. Taxes hrblock Cousin, Cousin. Taxes hrblock Custody of child, Custodial parent and noncustodial parent. Taxes hrblock D Death Of child, Death or birth of child. Taxes hrblock Of dependent, Death or birth. Taxes hrblock , Death or birth. Taxes hrblock Of spouse, Spouse died during the year. Taxes hrblock , Spouse died. Taxes hrblock , Spouse died before signing. Taxes hrblock , Death of spouse. Taxes hrblock Decedents, Spouse died during the year. Taxes hrblock , Decedent's final return. Taxes hrblock (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Taxes hrblock Born and died within year, Born and died in 2013. Taxes hrblock Child's earnings, Child's earnings. Taxes hrblock Death of, Death or birth. Taxes hrblock Earned income, Earned income. Taxes hrblock Exemption for, Exemptions for Dependents Filing requirements, Table 2. Taxes hrblock 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Taxes hrblock Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Taxes hrblock Disabled Child, Permanently and totally disabled. Taxes hrblock Dependent, Disabled dependent working at sheltered workshop. Taxes hrblock Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxes hrblock Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Taxes hrblock Filing status, Divorced persons. Taxes hrblock , Divorce and remarriage. Taxes hrblock , Divorced persons. Taxes hrblock Joint returns, responsibility for, Divorced taxpayer. Taxes hrblock Personal exemption, Divorced or separated spouse. Taxes hrblock Domestic help, no exemption for, Housekeepers, maids, or servants. Taxes hrblock Dual-status taxpayers Exemptions, Dual-status taxpayers. Taxes hrblock Joint returns not available, Nonresident alien or dual-status alien. Taxes hrblock E Earned income Defined for purposes of standard deduction, Earned income defined. Taxes hrblock Dependent filing requirements (Table 2), Table 2. Taxes hrblock 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Taxes hrblock Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Taxes hrblock Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Taxes hrblock Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Taxes hrblock Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Taxes hrblock Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Taxes hrblock Determination of, Filing status. Taxes hrblock , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Taxes hrblock , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Taxes hrblock ). Taxes hrblock Foreign employment, filing requirements, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Taxes hrblock Form 1040 Personal exemption, Form 1040 filers. Taxes hrblock Social security numbers, Social Security Numbers for Dependents Use of, How to file. Taxes hrblock , How to file. Taxes hrblock , How to file. Taxes hrblock Form 1040A Personal exemption, Form 1040A filers. Taxes hrblock Social security numbers, Social Security Numbers for Dependents Use of, How to file. Taxes hrblock , How to file. Taxes hrblock , How to file. Taxes hrblock Form 1040EZ Personal exemption, Form 1040EZ filers. Taxes hrblock Use of, How to file. Taxes hrblock , How to file. Taxes hrblock Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Taxes hrblock Standard deduction, change to itemized deductions, Changing your mind. Taxes hrblock Form 1099-B, Form 1099-B received. Taxes hrblock Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Taxes hrblock Form 8857, innocent spouse relief, Relief from joint responsibility. Taxes hrblock Form SS-5, social security number request, No SSN. Taxes hrblock Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Taxes hrblock Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Taxes hrblock Foster care payments and expenses, Foster care payments and expenses. Taxes hrblock , Foster care. Taxes hrblock Foster child, Foster child. Taxes hrblock , Foster care payments and expenses. Taxes hrblock , Foster child. Taxes hrblock , Foster care. Taxes hrblock Free tax services, Free help with your tax return. Taxes hrblock Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxes hrblock Gross income Defined, Gross income. Taxes hrblock Filing requirements (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Taxes hrblock 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Taxes hrblock Exemption for spouse, Head of household. Taxes hrblock Filing requirements (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Taxes hrblock Help (see Tax help) Home Aged, home for, Home for the aged. Taxes hrblock Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Taxes hrblock I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Taxes hrblock Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Taxes hrblock Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Taxes hrblock Innocent spouse relief, Relief from joint responsibility. Taxes hrblock Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Taxes hrblock IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Taxes hrblock Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Taxes hrblock When to itemize, When to itemize. Taxes hrblock ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Taxes hrblock J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Taxes hrblock Dependents on, Joint return. Taxes hrblock Personal exemption, Joint return. Taxes hrblock K Kidnapped children Qualifying child, Kidnapped child. Taxes hrblock Qualifying relative, Kidnapped child. Taxes hrblock Widow(er) with dependent child, Death or birth. Taxes hrblock L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Taxes hrblock Local law violated, Local law violated. Taxes hrblock Lodging, Lodging. Taxes hrblock Losses, rental real estate, Rental activity losses. Taxes hrblock M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Taxes hrblock Exemption for spouse, Separate return. Taxes hrblock Itemized deductions, Married persons who filed separate returns. Taxes hrblock Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Taxes hrblock Filing status, Married persons. Taxes hrblock Medical insurance premiums, Medical insurance premiums. Taxes hrblock Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Taxes hrblock S. Taxes hrblock citizen or resident alien. Taxes hrblock , Citizen or Resident Test, Child in Canada or Mexico. Taxes hrblock Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Taxes hrblock S. Taxes hrblock national. Taxes hrblock Nonresident aliens, Nonresident aliens. Taxes hrblock Dependents, Taxpayer identification numbers for aliens. Taxes hrblock Exemptions, Nonresident aliens. Taxes hrblock Joint return, Nonresident alien or dual-status alien. Taxes hrblock Spouse, Nonresident alien spouse. Taxes hrblock Taxpayer identification number, Taxpayer identification numbers for aliens. Taxes hrblock O Overseas taxpayers, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Taxes hrblock Parents who never married, Parents who never married. Taxes hrblock Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Taxes hrblock Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Taxes hrblock Rental losses, Rental activity losses. Taxes hrblock Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Taxes hrblock Scholarships, Earned income. Taxes hrblock , Scholarships. Taxes hrblock , Gross income defined. Taxes hrblock , Do Not Include in Total Support , Earned income defined. Taxes hrblock Self-employed persons Filing requirements (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Taxes hrblock Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Taxes hrblock Separated taxpayers Filing status, Considered married. Taxes hrblock , Married persons living apart. Taxes hrblock Living apart but not legally separated, Considered married. Taxes hrblock Personal exemption, Divorced or separated spouse. Taxes hrblock Signatures, joint returns, Signing a joint return. Taxes hrblock Single taxpayers Filing status, Unmarried persons. Taxes hrblock , Single Gross income filing requirements (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Taxes hrblock Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Taxes hrblock Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Taxes hrblock , Spouse died before signing. Taxes hrblock , Death of spouse. Taxes hrblock Dual-status alien spouse, Nonresident alien or dual-status alien. Taxes hrblock Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Taxes hrblock Nonresident alien, Nonresident alien spouse. Taxes hrblock Signing joint returns, Signing a joint return. Taxes hrblock Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Taxes hrblock Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Taxes hrblock Stillborn child, Stillborn child. Taxes hrblock Students Defined, Student defined. Taxes hrblock Foreign, Foreign students' place of residence. Taxes hrblock Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Taxes hrblock Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Taxes hrblock , Death or birth. Taxes hrblock T Tables and figures, Keeping Up a Home, Worksheet 2. Taxes hrblock Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Taxes hrblock 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Taxes hrblock 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Taxes hrblock Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Taxes hrblock , Temporary absences. Taxes hrblock Tiebreaker rules, Tiebreaker rules. Taxes hrblock Tips, reporting of (Table 3), Table 3. Taxes hrblock Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Taxes hrblock U U. Taxes hrblock S. Taxes hrblock citizen or resident, Citizen or Resident Test U. Taxes hrblock S. Taxes hrblock citizens filing abroad, filing requirements Filing requirements, U. Taxes hrblock S. Taxes hrblock Citizens or Resident Aliens Living Abroad U. Taxes hrblock S. Taxes hrblock national, U. Taxes hrblock S. Taxes hrblock national. Taxes hrblock U. Taxes hrblock S. Taxes hrblock possessions, income from, Individuals With Income From U. Taxes hrblock S. Taxes hrblock Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Taxes hrblock ). Taxes hrblock What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Taxes hrblock Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Taxes hrblock Worksheet for Determining Support Prev  Up     Home   More Online Publications
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
Find forms that begin with:
 
Numbers
 
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Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


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Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

The Taxes Hrblock

Taxes hrblock 29. Taxes hrblock   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Taxes hrblock Los temas abarcan: Quién está sujeto al límite. Taxes hrblock Qué deducciones detalladas están limitadas. Taxes hrblock Cómo calcular el límite. Taxes hrblock Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Taxes hrblock ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Taxes hrblock El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Taxes hrblock ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Taxes hrblock Intereses pagados —líneas 10,11,12 y 13. Taxes hrblock Donaciones a organizaciones caritativas —línea 19. Taxes hrblock Gastos laborales y determinadas deducciones misceláneas —línea 27. Taxes hrblock Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Taxes hrblock ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Taxes hrblock Sin embargo, igualmente están sujetas a otros límites aplicables. Taxes hrblock Gastos médicos y dentales —línea 4. Taxes hrblock Gastos de intereses de inversión —línea 14. Taxes hrblock Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Taxes hrblock Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Taxes hrblock Pérdidas por apuestas y juegos de azar —línea 28. Taxes hrblock ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Taxes hrblock Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Taxes hrblock Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Taxes hrblock ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Taxes hrblock Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Taxes hrblock Hoja de trabajo de deducciones detalladas. Taxes hrblock   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Taxes hrblock Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Taxes hrblock Guarde la hoja de trabajo con su documentación. Taxes hrblock Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Taxes hrblock Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Taxes hrblock Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Taxes hrblock Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Taxes hrblock Tienen ingresos brutos ajustados de $325,500 en la línea 38. Taxes hrblock Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Taxes hrblock Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Taxes hrblock Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Taxes hrblock Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Taxes hrblock Prev  Up  Next   Home   More Online Publications