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Where Can I File My 2012 Taxes

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Where Can I File My 2012 Taxes

Where can i file my 2012 taxes Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Where can i file my 2012 taxes Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Where can i file my 2012 taxes The care must be for one or more qualifying persons who are identified on Form 2441. Where can i file my 2012 taxes (See Qualifying Person Test. Where can i file my 2012 taxes ) You (and your spouse if filing jointly) must have earned income during the year. Where can i file my 2012 taxes (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Where can i file my 2012 taxes ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Where can i file my 2012 taxes (See Work-Related Expense Test, later. Where can i file my 2012 taxes ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Where can i file my 2012 taxes If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Where can i file my 2012 taxes You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Where can i file my 2012 taxes See Payments to Relatives or Dependents under Work-Related Expense Test, later. Where can i file my 2012 taxes Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Where can i file my 2012 taxes If you are married, you must file a joint return, unless an exception applies to you. Where can i file my 2012 taxes See Joint Return Test, later. Where can i file my 2012 taxes You must identify the care provider on your tax return. Where can i file my 2012 taxes (See Provider Identification Test, later. Where can i file my 2012 taxes ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Where can i file my 2012 taxes (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Where can i file my 2012 taxes See Reduced Dollar Limit under How To Figure the Credit, later. Where can i file my 2012 taxes ) These tests are presented in Figure A and are also explained in detail in this publication. Where can i file my 2012 taxes Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Where can i file my 2012 taxes A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Where can i file my 2012 taxes Dependent defined. Where can i file my 2012 taxes   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Where can i file my 2012 taxes To be your dependent, a person must be your qualifying child (or your qualifying relative). Where can i file my 2012 taxes Qualifying child. Where can i file my 2012 taxes   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Where can i file my 2012 taxes More information. Where can i file my 2012 taxes   For more information about who is a dependent or a qualifying child, see Publication 501. Where can i file my 2012 taxes Physically or mentally not able to care for oneself. Where can i file my 2012 taxes   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Where can i file my 2012 taxes Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Where can i file my 2012 taxes Person qualifying for part of year. Where can i file my 2012 taxes   You determine a person's qualifying status each day. Where can i file my 2012 taxes For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Where can i file my 2012 taxes Also see Yearly limit under Dollar Limit, later. Where can i file my 2012 taxes Birth or death of otherwise qualifying person. Where can i file my 2012 taxes   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Where can i file my 2012 taxes Taxpayer identification number. Where can i file my 2012 taxes   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Where can i file my 2012 taxes If the correct information is not shown, the credit may be reduced or disallowed. Where can i file my 2012 taxes Individual taxpayer identification number (ITIN) for aliens. Where can i file my 2012 taxes   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Where can i file my 2012 taxes The ITIN is entered wherever an SSN is requested on a tax return. Where can i file my 2012 taxes If the alien does not have an ITIN, he or she must apply for one. Where can i file my 2012 taxes See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Where can i file my 2012 taxes   An ITIN is for tax use only. Where can i file my 2012 taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes law. Where can i file my 2012 taxes Adoption taxpayer identification number (ATIN). Where can i file my 2012 taxes   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Where can i file my 2012 taxes File Form W-7A, Application for Taxpayer Identification Number for Pending U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Adoptions. Where can i file my 2012 taxes Child of divorced or separated parents or parents living apart. Where can i file my 2012 taxes   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Where can i file my 2012 taxes   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Where can i file my 2012 taxes If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Where can i file my 2012 taxes For details and an exception for a parent who works at night, see Publication 501. Where can i file my 2012 taxes   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Where can i file my 2012 taxes Please click here for the text description of the image. Where can i file my 2012 taxes Figure a. Where can i file my 2012 taxes Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Where can i file my 2012 taxes Earned income. Where can i file my 2012 taxes   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Where can i file my 2012 taxes A net loss from self-employment reduces earned income. Where can i file my 2012 taxes Earned income also includes strike benefits and any disability pay you report as wages. Where can i file my 2012 taxes   Generally, only taxable compensation is included. Where can i file my 2012 taxes However, you can elect to include nontaxable combat pay in earned income. Where can i file my 2012 taxes If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Where can i file my 2012 taxes (In other words, if one of you makes the election, the other one can also make it but does not have to. Where can i file my 2012 taxes ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Where can i file my 2012 taxes You should figure your credit both ways and make the election if it gives you a greater tax benefit. Where can i file my 2012 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Where can i file my 2012 taxes Members of certain religious faiths opposed to social security. Where can i file my 2012 taxes   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Where can i file my 2012 taxes These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Where can i file my 2012 taxes   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Where can i file my 2012 taxes For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where can i file my 2012 taxes Form 4361. Where can i file my 2012 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Where can i file my 2012 taxes This includes wages, salaries, tips, and other taxable employee compensation. Where can i file my 2012 taxes   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Where can i file my 2012 taxes Examples include fees for performing marriages and honoraria for delivering speeches. Where can i file my 2012 taxes   Any amount you received for work that is not related to your ministerial duties is earned income. Where can i file my 2012 taxes Form 4029. Where can i file my 2012 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Where can i file my 2012 taxes   However, amounts you received as a self-employed individual do not count as earned income. Where can i file my 2012 taxes What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes trade or business, or Any amount received for work while an inmate in a penal institution. Where can i file my 2012 taxes Rule for student-spouse or spouse not able to care for self. Where can i file my 2012 taxes   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Where can i file my 2012 taxes (Your spouse also must live with you for more than half the year. Where can i file my 2012 taxes )   If you are filing a joint return, this rule also applies to you. Where can i file my 2012 taxes You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Where can i file my 2012 taxes   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Where can i file my 2012 taxes   This rule applies to only one spouse for any one month. Where can i file my 2012 taxes If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Where can i file my 2012 taxes Full-time student. Where can i file my 2012 taxes    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Where can i file my 2012 taxes You must have been a full-time student for some part of each of 5 calendar months during the year. Where can i file my 2012 taxes (The months need not be consecutive. Where can i file my 2012 taxes ) School. Where can i file my 2012 taxes   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Where can i file my 2012 taxes A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Where can i file my 2012 taxes Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Where can i file my 2012 taxes Expenses are considered work-related only if both of the following are true. Where can i file my 2012 taxes They allow you (and your spouse if filing jointly) to work or look for work. Where can i file my 2012 taxes They are for a qualifying person's care. Where can i file my 2012 taxes Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Where can i file my 2012 taxes If you are married, generally both you and your spouse must work or look for work. Where can i file my 2012 taxes One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Where can i file my 2012 taxes Your work can be for others or in your own business or partnership. Where can i file my 2012 taxes It can be either full time or part time. Where can i file my 2012 taxes Work also includes actively looking for work. Where can i file my 2012 taxes However, if you do not find a job and have no earned income for the year, you cannot take this credit. Where can i file my 2012 taxes See Earned Income Test, earlier. Where can i file my 2012 taxes An expense is not considered work-related merely because you had it while you were working. Where can i file my 2012 taxes The purpose of the expense must be to allow you to work. Where can i file my 2012 taxes Whether your expenses allow you to work or look for work depends on the facts. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Where can i file my 2012 taxes Example 2. Where can i file my 2012 taxes You work during the day. Where can i file my 2012 taxes Your spouse works at night and sleeps during the day. Where can i file my 2012 taxes You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Where can i file my 2012 taxes Your expenses are considered work-related. Where can i file my 2012 taxes Volunteer work. Where can i file my 2012 taxes   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Where can i file my 2012 taxes Work for part of year. Where can i file my 2012 taxes   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Where can i file my 2012 taxes For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Where can i file my 2012 taxes However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Where can i file my 2012 taxes Temporary absence from work. Where can i file my 2012 taxes   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Where can i file my 2012 taxes Instead, you can figure your credit including the expenses you paid for the period of absence. Where can i file my 2012 taxes   An absence of 2 weeks or less is a short, temporary absence. Where can i file my 2012 taxes An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Where can i file my 2012 taxes You become ill and miss 4 months of work but receive sick pay. Where can i file my 2012 taxes You continue to pay the nanny to care for the children while you are ill. Where can i file my 2012 taxes Your absence is not a short, temporary absence, and your expenses are not considered work-related. Where can i file my 2012 taxes Part-time work. Where can i file my 2012 taxes   If you work part-time, you generally must figure your expenses for each day. Where can i file my 2012 taxes However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Where can i file my 2012 taxes Any day when you work at least 1 hour is a day of work. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes You work 3 days a week. Where can i file my 2012 taxes While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Where can i file my 2012 taxes You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Where can i file my 2012 taxes Your child attends the center 5 days a week. Where can i file my 2012 taxes Your work-related expenses are limited to $150 a week. Where can i file my 2012 taxes Example 2. Where can i file my 2012 taxes The facts are the same as in Example 1 except the center does not offer a 3-day option. Where can i file my 2012 taxes The entire $250 weekly fee may be a work-related expense. Where can i file my 2012 taxes Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Where can i file my 2012 taxes You do not have to choose the least expensive way of providing the care. Where can i file my 2012 taxes The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Where can i file my 2012 taxes Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Where can i file my 2012 taxes Expenses for household services qualify if part of the services is for the care of qualifying persons. Where can i file my 2012 taxes See Household Services, later. Where can i file my 2012 taxes Expenses not for care. Where can i file my 2012 taxes   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Where can i file my 2012 taxes However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Where can i file my 2012 taxes Otherwise, see the discussion of Expenses partly work-related, later. Where can i file my 2012 taxes   Child support payments are not for care and do not qualify for the credit. Where can i file my 2012 taxes Education. Where can i file my 2012 taxes   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Where can i file my 2012 taxes   Expenses to attend kindergarten or a higher grade are not expenses for care. Where can i file my 2012 taxes Do not use these expenses to figure your credit. Where can i file my 2012 taxes   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Where can i file my 2012 taxes   Summer school and tutoring programs are not for care. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Where can i file my 2012 taxes The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Where can i file my 2012 taxes You can count the total cost when you figure the credit. Where can i file my 2012 taxes Example 2. Where can i file my 2012 taxes You place your 10-year-old child in a boarding school so you can work full time. Where can i file my 2012 taxes Only the part of the boarding school expense that is for the care of your child is a work-related expense. Where can i file my 2012 taxes You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Where can i file my 2012 taxes You cannot count any part of the amount you pay the school for your child's education. Where can i file my 2012 taxes Care outside your home. Where can i file my 2012 taxes   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Where can i file my 2012 taxes Dependent care center. Where can i file my 2012 taxes   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Where can i file my 2012 taxes   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Where can i file my 2012 taxes Camp. Where can i file my 2012 taxes   The cost of sending your child to an overnight camp is not considered a work-related expense. Where can i file my 2012 taxes    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Where can i file my 2012 taxes Transportation. Where can i file my 2012 taxes   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Where can i file my 2012 taxes This includes transportation by bus, subway, taxi, or private car. Where can i file my 2012 taxes However, transportation not provided by a care provider is not for the care of a qualifying person. Where can i file my 2012 taxes Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Where can i file my 2012 taxes Fees and deposits. Where can i file my 2012 taxes   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Where can i file my 2012 taxes However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Where can i file my 2012 taxes The fee you paid is a work-related expense. Where can i file my 2012 taxes Example 2. Where can i file my 2012 taxes You placed a deposit with a preschool to reserve a place for your 3-year-old child. Where can i file my 2012 taxes You later sent your child to a different preschool and forfeited the deposit. Where can i file my 2012 taxes The forfeited deposit is not for care and so is not a work-related expense. Where can i file my 2012 taxes Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Where can i file my 2012 taxes Definition. Where can i file my 2012 taxes   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Where can i file my 2012 taxes They include the services of a housekeeper, maid, or cook. Where can i file my 2012 taxes However, they do not include the services of a chauffeur, bartender, or gardener. Where can i file my 2012 taxes Housekeeper. Where can i file my 2012 taxes   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Where can i file my 2012 taxes Expenses partly work-related. Where can i file my 2012 taxes   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Where can i file my 2012 taxes To figure your credit, count only the part that is work-related. Where can i file my 2012 taxes However, you do not have to divide the expense if only a small part is for other purposes. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Where can i file my 2012 taxes The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Where can i file my 2012 taxes You do not have to divide the expenses. Where can i file my 2012 taxes You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Where can i file my 2012 taxes Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Where can i file my 2012 taxes However, the dollar limit (discussed later) is based on one qualifying person, not two. Where can i file my 2012 taxes Meals and lodging provided for housekeeper. Where can i file my 2012 taxes   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Where can i file my 2012 taxes If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Where can i file my 2012 taxes You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Where can i file my 2012 taxes However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Where can i file my 2012 taxes Taxes paid on wages. Where can i file my 2012 taxes   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Where can i file my 2012 taxes For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Where can i file my 2012 taxes Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Where can i file my 2012 taxes However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Where can i file my 2012 taxes Joint Return Test Generally, married couples must file a joint return to take the credit. Where can i file my 2012 taxes However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Where can i file my 2012 taxes Legally separated. Where can i file my 2012 taxes   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Where can i file my 2012 taxes You may be eligible to take the credit on your return using head of household filing status. Where can i file my 2012 taxes Married and living apart. Where can i file my 2012 taxes   You are not considered married and are eligible to take the credit if all the following apply. Where can i file my 2012 taxes You file a return apart from your spouse. Where can i file my 2012 taxes Your home is the home of a qualifying person for more than half the year. Where can i file my 2012 taxes You pay more than half the cost of keeping up your home for the year. Where can i file my 2012 taxes Your spouse does not live in your home for the last 6 months of the year. Where can i file my 2012 taxes Costs of keeping up a home. Where can i file my 2012 taxes   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Where can i file my 2012 taxes   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Where can i file my 2012 taxes   They also do not include the purchase, permanent improvement, or replacement of property. Where can i file my 2012 taxes For example, you cannot include the cost of replacing a water heater. Where can i file my 2012 taxes However, you can include the cost of repairing a water heater. Where can i file my 2012 taxes Death of spouse. Where can i file my 2012 taxes   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Where can i file my 2012 taxes If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Where can i file my 2012 taxes Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Where can i file my 2012 taxes Use Form 2441, Part I, to show the information. Where can i file my 2012 taxes If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Where can i file my 2012 taxes Information needed. Where can i file my 2012 taxes   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Where can i file my 2012 taxes    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Where can i file my 2012 taxes If the care provider is an organization, then it is the employer identification number (EIN). Where can i file my 2012 taxes   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Where can i file my 2012 taxes In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Where can i file my 2012 taxes   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Where can i file my 2012 taxes Getting the information. Where can i file my 2012 taxes    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Where can i file my 2012 taxes If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Where can i file my 2012 taxes    You should keep this information with your tax records. Where can i file my 2012 taxes Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Where can i file my 2012 taxes Due diligence. Where can i file my 2012 taxes   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Where can i file my 2012 taxes However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Where can i file my 2012 taxes   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Where can i file my 2012 taxes Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Where can i file my 2012 taxes Provider refusal. Where can i file my 2012 taxes    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Where can i file my 2012 taxes Enter “See Attached Statement” in the columns calling for the information you do not have. Where can i file my 2012 taxes Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Where can i file my 2012 taxes Be sure to write your name and social security number on this statement. Where can i file my 2012 taxes The statement will show that you used due diligence in trying to furnish the necessary information. Where can i file my 2012 taxes U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes citizens and resident aliens living abroad. Where can i file my 2012 taxes   If you are living abroad, your care provider may not have, and may not be required to get, a U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes taxpayer identification number (for example, an SSN or an EIN). Where can i file my 2012 taxes If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Where can i file my 2012 taxes How To Figure the Credit Your credit is a percentage of your work-related expenses. Where can i file my 2012 taxes Your expenses are subject to the earned income limit and the dollar limit. Where can i file my 2012 taxes The percentage is based on your adjusted gross income. Where can i file my 2012 taxes Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Where can i file my 2012 taxes Expenses prepaid in an earlier year. Where can i file my 2012 taxes   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Where can i file my 2012 taxes Claim the expenses for the later year as if they were actually paid in that later year. Where can i file my 2012 taxes Expenses not paid until the following year. Where can i file my 2012 taxes   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Where can i file my 2012 taxes You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Where can i file my 2012 taxes See Payments for prior year's expenses under Amount of Credit, later. Where can i file my 2012 taxes If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Where can i file my 2012 taxes You may be able to claim a credit for them on your 2014 return. Where can i file my 2012 taxes Expenses reimbursed. Where can i file my 2012 taxes   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes You paid work-related expenses of $3,000. Where can i file my 2012 taxes You are reimbursed $2,000 by a state social services agency. Where can i file my 2012 taxes You can use only $1,000 to figure your credit. Where can i file my 2012 taxes Medical expenses. Where can i file my 2012 taxes   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Where can i file my 2012 taxes You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Where can i file my 2012 taxes   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Where can i file my 2012 taxes However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Where can i file my 2012 taxes For information on medical expenses, see Publication 502, Medical and Dental Expenses. Where can i file my 2012 taxes    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Where can i file my 2012 taxes Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Where can i file my 2012 taxes See Reduced Dollar Limit, later. Where can i file my 2012 taxes But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Where can i file my 2012 taxes Dependent care benefits. Where can i file my 2012 taxes    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Where can i file my 2012 taxes Your salary may have been reduced to pay for these benefits. Where can i file my 2012 taxes If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Where can i file my 2012 taxes See Statement for employee, later. Where can i file my 2012 taxes Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Where can i file my 2012 taxes   Enter the amount of these benefits on Form 2441, Part III, line 12. Where can i file my 2012 taxes Exclusion or deduction. Where can i file my 2012 taxes   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Where can i file my 2012 taxes Your employer can tell you whether your benefit plan qualifies. Where can i file my 2012 taxes To claim the exclusion, you must complete Part III of Form 2441. Where can i file my 2012 taxes You cannot use Form 1040EZ. Where can i file my 2012 taxes   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Where can i file my 2012 taxes Therefore, you would not get an exclusion from wages. Where can i file my 2012 taxes Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Where can i file my 2012 taxes To claim the deduction, you must use Form 2441. Where can i file my 2012 taxes   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Where can i file my 2012 taxes   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Where can i file my 2012 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Where can i file my 2012 taxes Statement for employee. Where can i file my 2012 taxes   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Where can i file my 2012 taxes Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Where can i file my 2012 taxes Effect of exclusion on credit. Where can i file my 2012 taxes   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Where can i file my 2012 taxes Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Where can i file my 2012 taxes Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Where can i file my 2012 taxes For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes You remarried on December 3. Where can i file my 2012 taxes Your earned income for the year was $18,000. Where can i file my 2012 taxes Your new spouse's earned income for the year was $2,000. Where can i file my 2012 taxes You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Where can i file my 2012 taxes The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Where can i file my 2012 taxes Separated spouse. Where can i file my 2012 taxes   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Where can i file my 2012 taxes Use only your income in figuring the earned income limit. Where can i file my 2012 taxes Surviving spouse. Where can i file my 2012 taxes   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Where can i file my 2012 taxes Community property laws. Where can i file my 2012 taxes   Disregard community property laws when you figure earned income for this credit. Where can i file my 2012 taxes Self-employment earnings. Where can i file my 2012 taxes   If you are self-employed, include your net earnings in earned income. Where can i file my 2012 taxes For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Where can i file my 2012 taxes Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Where can i file my 2012 taxes Clergy or church employee. Where can i file my 2012 taxes   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Where can i file my 2012 taxes Statutory employee. Where can i file my 2012 taxes   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Where can i file my 2012 taxes Net loss. Where can i file my 2012 taxes   You must reduce your earned income by any net loss from self-employment. Where can i file my 2012 taxes Optional method if earnings are low or a net loss. Where can i file my 2012 taxes   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Where can i file my 2012 taxes Get Publication 334, Tax Guide for Small Business, for details. Where can i file my 2012 taxes If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Where can i file my 2012 taxes In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Where can i file my 2012 taxes You or your spouse is a student or not able to care for self. Where can i file my 2012 taxes   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Where can i file my 2012 taxes His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Where can i file my 2012 taxes Spouse works. Where can i file my 2012 taxes   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Where can i file my 2012 taxes Spouse qualifies for part of month. Where can i file my 2012 taxes   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Where can i file my 2012 taxes You are a student or not able to care for self. Where can i file my 2012 taxes   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Where can i file my 2012 taxes For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Where can i file my 2012 taxes If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Where can i file my 2012 taxes Both spouses qualify. Where can i file my 2012 taxes   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes Jim works and keeps up a home for himself and his wife Sharon. Where can i file my 2012 taxes Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Where can i file my 2012 taxes During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Where can i file my 2012 taxes These expenses also qualify as medical expenses. Where can i file my 2012 taxes Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Where can i file my 2012 taxes Jim and Sharon's earned income limit is the smallest of the following amounts. Where can i file my 2012 taxes   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Where can i file my 2012 taxes However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Where can i file my 2012 taxes Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Where can i file my 2012 taxes This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Where can i file my 2012 taxes If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Where can i file my 2012 taxes This limit does not need to be divided equally among them. Where can i file my 2012 taxes For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Where can i file my 2012 taxes Yearly limit. Where can i file my 2012 taxes   The dollar limit is a yearly limit. Where can i file my 2012 taxes The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Where can i file my 2012 taxes Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Where can i file my 2012 taxes Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes You pay $500 a month for after-school care for your son. Where can i file my 2012 taxes He turned 13 on May 1 and is no longer a qualifying person. Where can i file my 2012 taxes You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Where can i file my 2012 taxes Example 2. Where can i file my 2012 taxes In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Where can i file my 2012 taxes You paid $300 per month for the childcare. Where can i file my 2012 taxes You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Where can i file my 2012 taxes Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Where can i file my 2012 taxes Your reduced dollar limit is figured on Form 2441, Part III. Where can i file my 2012 taxes See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Where can i file my 2012 taxes Example 1. Where can i file my 2012 taxes George is a widower with one child and earns $24,000 a year. Where can i file my 2012 taxes He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Where can i file my 2012 taxes His employer pays an additional $1,000 under a qualified dependent care benefit plan. Where can i file my 2012 taxes This $1,000 is excluded from George's income. Where can i file my 2012 taxes Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Where can i file my 2012 taxes This is because his dollar limit is reduced as shown next. Where can i file my 2012 taxes   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Where can i file my 2012 taxes Randall is married and both he and his wife are employed. Where can i file my 2012 taxes Each has earned income in excess of $6,000. Where can i file my 2012 taxes They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Where can i file my 2012 taxes Randall's work-related expenses are $6,000 for the year. Where can i file my 2012 taxes Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Where can i file my 2012 taxes Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Where can i file my 2012 taxes Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Where can i file my 2012 taxes This is because his dollar limit is reduced as shown next. Where can i file my 2012 taxes   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Where can i file my 2012 taxes This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Where can i file my 2012 taxes The following table shows the percentage to use based on adjusted gross income. Where can i file my 2012 taxes   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Where can i file my 2012 taxes You should show the expenses for each person on Form 2441, line 2, column (c). Where can i file my 2012 taxes However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Where can i file my 2012 taxes You should list -0- for the one person and the actual amount for the second person. Where can i file my 2012 taxes The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes Roger and Megan Paris have two qualifying children. Where can i file my 2012 taxes They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Where can i file my 2012 taxes They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Where can i file my 2012 taxes Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Where can i file my 2012 taxes Line 30 tells them to complete line 2 without including any dependent care benefits. Where can i file my 2012 taxes They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Where can i file my 2012 taxes Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Where can i file my 2012 taxes 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Where can i file my 2012 taxes However, their son James has special needs and they paid $18,500 for his care. Where can i file my 2012 taxes Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Where can i file my 2012 taxes Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Where can i file my 2012 taxes Payments for prior year's expenses. Where can i file my 2012 taxes   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Where can i file my 2012 taxes Attach a statement to your form showing how you figured the additional amount from 2012. Where can i file my 2012 taxes Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Where can i file my 2012 taxes Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Where can i file my 2012 taxes Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Where can i file my 2012 taxes See Worksheet A. Where can i file my 2012 taxes Example. Where can i file my 2012 taxes In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Where can i file my 2012 taxes Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Where can i file my 2012 taxes Their adjusted gross income for 2012 was $30,000. Where can i file my 2012 taxes Sam's earned income of $14,000 was less than Kate's earned income. Where can i file my 2012 taxes A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Where can i file my 2012 taxes It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Where can i file my 2012 taxes The filled-in Worksheet A they used to figure this credit is shown later. Where can i file my 2012 taxes Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Where can i file my 2012 taxes They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Where can i file my 2012 taxes Worksheet A. Where can i file my 2012 taxes Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Where can i file my 2012 taxes 1. Where can i file my 2012 taxes   Enter your 2012 qualified expenses paid in 2012 1. Where can i file my 2012 taxes     2. Where can i file my 2012 taxes   Enter your 2012 qualified expenses paid in 2013 2. Where can i file my 2012 taxes     3. Where can i file my 2012 taxes   Add the amounts on lines 1 and 2 3. Where can i file my 2012 taxes     4. Where can i file my 2012 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Where can i file my 2012 taxes     5. Where can i file my 2012 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Where can i file my 2012 taxes     6. Where can i file my 2012 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Where can i file my 2012 taxes     7. Where can i file my 2012 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Where can i file my 2012 taxes     8. Where can i file my 2012 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Where can i file my 2012 taxes     9. Where can i file my 2012 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Where can i file my 2012 taxes     10. Where can i file my 2012 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Where can i file my 2012 taxes If zero or less, stop here. Where can i file my 2012 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Where can i file my 2012 taxes     11. Where can i file my 2012 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Where can i file my 2012 taxes     12. Where can i file my 2012 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Where can i file my 2012 taxes             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Where can i file my 2012 taxes 35                 15,000 — 17,000     . Where can i file my 2012 taxes 34                 17,000 — 19,000     . Where can i file my 2012 taxes 33                 19,000 — 21,000     . Where can i file my 2012 taxes 32                 21,000 — 23,000     . Where can i file my 2012 taxes 31                 23,000 — 25,000     . Where can i file my 2012 taxes 30                 25,000 — 27,000     . Where can i file my 2012 taxes 29                 27,000 — 29,000     . Where can i file my 2012 taxes 28                 29,000 — 31,000     . Where can i file my 2012 taxes 27                 31,000 — 33,000     . Where can i file my 2012 taxes 26                 33,000 — 35,000     . Where can i file my 2012 taxes 25                 35,000 — 37,000     . Where can i file my 2012 taxes 24                 37,000 — 39,000     . Where can i file my 2012 taxes 23                 39,000 — 41,000     . Where can i file my 2012 taxes 22                 41,000 — 43,000     . Where can i file my 2012 taxes 21                 43,000 — No limit     . Where can i file my 2012 taxes 20           13. Where can i file my 2012 taxes   Multiply line 10 by line 12. Where can i file my 2012 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Where can i file my 2012 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Where can i file my 2012 taxes       Worksheet A. Where can i file my 2012 taxes Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Where can i file my 2012 taxes 1. Where can i file my 2012 taxes   Enter your 2012 qualified expenses paid in 2012 1. Where can i file my 2012 taxes   $2,000 2. Where can i file my 2012 taxes   Enter your 2012 qualified expenses paid in 2013 2. Where can i file my 2012 taxes   600 3. Where can i file my 2012 taxes   Add the amounts on lines 1 and 2 3. Where can i file my 2012 taxes   2,600 4. Where can i file my 2012 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Where can i file my 2012 taxes   3,000 5. Where can i file my 2012 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Where can i file my 2012 taxes   0 6. Where can i file my 2012 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Where can i file my 2012 taxes   3,000 7. Where can i file my 2012 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Where can i file my 2012 taxes   14,000 8. Where can i file my 2012 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Where can i file my 2012 taxes   2,600 9. Where can i file my 2012 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Where can i file my 2012 taxes   2,000 10. Where can i file my 2012 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Where can i file my 2012 taxes If zero or less, stop here. Where can i file my 2012 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Where can i file my 2012 taxes   600 11. Where can i file my 2012 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Where can i file my 2012 taxes   30,000 12. Where can i file my 2012 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Where can i file my 2012 taxes   . Where can i file my 2012 taxes 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Where can i file my 2012 taxes 35                 15,000 — 17,000     . Where can i file my 2012 taxes 34                 17,000 — 19,000     . Where can i file my 2012 taxes 33                 19,000 — 21,000     . Where can i file my 2012 taxes 32                 21,000 — 23,000     . Where can i file my 2012 taxes 31                 23,000 — 25,000     . Where can i file my 2012 taxes 30                 25,000 — 27,000     . Where can i file my 2012 taxes 29                 27,000 — 29,000     . Where can i file my 2012 taxes 28                 29,000 — 31,000     . Where can i file my 2012 taxes 27                 31,000 — 33,000     . Where can i file my 2012 taxes 26                 33,000 — 35,000     . Where can i file my 2012 taxes 25                 35,000 — 37,000     . Where can i file my 2012 taxes 24                 37,000 — 39,000     . Where can i file my 2012 taxes 23                 39,000 — 41,000     . Where can i file my 2012 taxes 22                 41,000 — 43,000     . Where can i file my 2012 taxes 21                 43,000 — No limit     . Where can i file my 2012 taxes 20           13. Where can i file my 2012 taxes   Multiply line 10 by line 12. Where can i file my 2012 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Where can i file my 2012 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Where can i file my 2012 taxes   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Where can i file my 2012 taxes You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Where can i file my 2012 taxes Form 1040, Form 1040A, or Form 1040NR. Where can i file my 2012 taxes    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Where can i file my 2012 taxes Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Where can i file my 2012 taxes Limit on credit. Where can i file my 2012 taxes    The amount of credit you can claim is limited to your tax. Where can i file my 2012 taxes For more information, see the Instructions for Form 2441. Where can i file my 2012 taxes Tax credit not refundable. Where can i file my 2012 taxes   You cannot get a refund for any part of the credit that is more than this limit. Where can i file my 2012 taxes Recordkeeping. Where can i file my 2012 taxes You should keep records of your work-related expenses. Where can i file my 2012 taxes Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Where can i file my 2012 taxes Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Where can i file my 2012 taxes Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Where can i file my 2012 taxes If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Where can i file my 2012 taxes If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Where can i file my 2012 taxes Self-employed persons who are in business for themselves are not household employees. Where can i file my 2012 taxes Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Where can i file my 2012 taxes If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Where can i file my 2012 taxes This control could include providing rules of conduct and appearance and requiring regular reports. Where can i file my 2012 taxes In this case, you do not have to pay employment taxes. Where can i file my 2012 taxes But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Where can i file my 2012 taxes If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Where can i file my 2012 taxes Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Where can i file my 2012 taxes Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Where can i file my 2012 taxes Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Where can i file my 2012 taxes For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Where can i file my 2012 taxes State employment tax. Where can i file my 2012 taxes   You may also have to pay state unemployment tax. Where can i file my 2012 taxes Contact your state unemployment tax office for information. Where can i file my 2012 taxes You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Where can i file my 2012 taxes For a list of state unemployment tax agencies, visit the U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Department of Labor's website. Where can i file my 2012 taxes To find that website, use the link in Publication 926 or search online. Where can i file my 2012 taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where can i file my 2012 taxes Free help with your tax return. Where can i file my 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Where can i file my 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where can i file my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where can i file my 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where can i file my 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where can i file my 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where can i file my 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Where can i file my 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where can i file my 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where can i file my 2012 taxes aarp. Where can i file my 2012 taxes org/money/taxaide or call 1-888-227-7669. Where can i file my 2012 taxes For more information on these programs, go to IRS. Where can i file my 2012 taxes gov and enter “VITA” in the search box. Where can i file my 2012 taxes Internet. Where can i file my 2012 taxes    IRS. Where can i file my 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where can i file my 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Where can i file my 2012 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where can i file my 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where can i file my 2012 taxes gov or download the IRS2Go app and select the Refund Status option. Where can i file my 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Where can i file my 2012 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where can i file my 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file my 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where can i file my 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Where can i file my 2012 taxes No need to wait on the phone or stand in line. Where can i file my 2012 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where can i file my 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Where can i file my 2012 taxes New subject areas are added on a regular basis. Where can i file my 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where can i file my 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where can i file my 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where can i file my 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where can i file my 2012 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where can i file my 2012 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where can i file my 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. Where can i file my 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where can i file my 2012 taxes gov or by calling 1-800-908-9946. Where can i file my 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Where can i file my 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where can i file my 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where can i file my 2012 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where can i file my 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Where can i file my 2012 taxes gov and enter Where's My Amended Return? in the search box. Where can i file my 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where can i file my 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Where can i file my 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Where can i file my 2012 taxes gov. Where can i file my 2012 taxes Select the Payment tab on the front page of IRS. Where can i file my 2012 taxes gov for more information. Where can i file my 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where can i file my 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where can i file my 2012 taxes gov. Where can i file my 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where can i file my 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where can i file my 2012 taxes gov. Where can i file my 2012 taxes Request an Electronic Filing PIN by going to IRS. Where can i file my 2012 taxes gov and entering Electronic Filing PIN in the search box. Where can i file my 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Where can i file my 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where can i file my 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where can i file my 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Where can i file my 2012 taxes Before you visit, check the Office Locator on IRS. Where can i file my 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where can i file my 2012 taxes If you have a special need, such as a disability, you can request an appointment. Where can i file my 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under Unit
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Understanding your CP39 Notice

We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.


What you need to do

  • Read your notice carefully — it'll explain how we used the refund and how much you still owe.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

What happens if I can't pay the full amount I owe?
You can make a payment plan with us when you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 03-Mar-2014

The Where Can I File My 2012 Taxes

Where can i file my 2012 taxes 12. Where can i file my 2012 taxes   Otros Ingresos Table of Contents Introduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Where can i file my 2012 taxes Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Where can i file my 2012 taxes Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Where can i file my 2012 taxes Método 2. Where can i file my 2012 taxes RegalíasAgotamiento. Where can i file my 2012 taxes Carbón y mineral de hierro. Where can i file my 2012 taxes Venta de participación de bienes. Where can i file my 2012 taxes Parte de una futura producción vendida. Where can i file my 2012 taxes Beneficios por DesempleoTipos de compensación por desempleo. Where can i file my 2012 taxes Programa gubernamental. Where can i file my 2012 taxes Reintegro de compensación por desempleo. Where can i file my 2012 taxes Retención de impuestos. Where can i file my 2012 taxes Reintegro de beneficios. Where can i file my 2012 taxes Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Where can i file my 2012 taxes Deducción por costos relativos a una demanda por discriminación ilegal. Where can i file my 2012 taxes Medidas de ahorro de energía. Where can i file my 2012 taxes Unidad habitable. Where can i file my 2012 taxes Ingreso actual que se requiere distribuir. Where can i file my 2012 taxes Ingreso actual que no se requiere distribuir. Where can i file my 2012 taxes Cómo hacer la declaración. Where can i file my 2012 taxes Pérdidas. Where can i file my 2012 taxes Fideicomiso de un cesionario. Where can i file my 2012 taxes Remuneración para personas que no son empleados. Where can i file my 2012 taxes Director de una sociedad anónima. Where can i file my 2012 taxes Representante personal. Where can i file my 2012 taxes Administrador de una ocupación o negocio de patrimonio en quiebra. Where can i file my 2012 taxes Notario público. Where can i file my 2012 taxes Funcionario de distrito electoral. Where can i file my 2012 taxes Pagos por complejidad del cuidado. Where can i file my 2012 taxes Mantenimiento del espacio en el hogar. Where can i file my 2012 taxes Declaración de pagos sujetos a impuestos. Where can i file my 2012 taxes Loterías y rifas. Where can i file my 2012 taxes Formulario W-2G. Where can i file my 2012 taxes Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Where can i file my 2012 taxes Pensión o arreglo IRA heredado. Where can i file my 2012 taxes Recompensas o bonificaciones para empleados. Where can i file my 2012 taxes Premio Pulitzer, Premio Nobel y premios similares. Where can i file my 2012 taxes Pago por servicios. Where can i file my 2012 taxes Pagos del Departamento de Asuntos de Veteranos (VA). Where can i file my 2012 taxes Premios. Where can i file my 2012 taxes Indemnización por huelga y cierre patronal. Where can i file my 2012 taxes Introduction Tiene que incluir en su declaración toda partida de ingresos que reciba en forma de dinero, bienes o servicios a menos que la ley tributaria estipule lo contrario. Where can i file my 2012 taxes No obstante, algunos artículos se excluyen sólo parcialmente de los ingresos. Where can i file my 2012 taxes Este capítulo trata sobre varios tipos de ingresos y explica si éstos están sujetos a impuestos o no. Where can i file my 2012 taxes El ingreso que según la ley tributaria está sujeto a la tasasión de impuestos tiene que declararse en la declaración de impuestos y está sujeto a impuestos. Where can i file my 2012 taxes El ingreso que no está sujeto a la tasación de impuestos tal vez tenga que aparecer en la declaración de impuestos, pero no está sujeto a impuestos. Where can i file my 2012 taxes Este capítulo empieza con una explicación de las siguientes fuentes de ingreso: Trueque. Where can i file my 2012 taxes Deudas canceladas. Where can i file my 2012 taxes Fiestas de ventas en las que usted es anfitrión o anfitriona. Where can i file my 2012 taxes Fondos procedentes del seguro de vida. Where can i file my 2012 taxes Ingresos de sociedades colectivas. Where can i file my 2012 taxes Ingresos de sociedades anónimas de tipo S. Where can i file my 2012 taxes Recuperaciones de fondos (incluidos los reembolsos de impuesto estatal sobre los ingresos). Where can i file my 2012 taxes Alquileres de bienes muebles. Where can i file my 2012 taxes Reintegros. Where can i file my 2012 taxes Regalías. Where can i file my 2012 taxes Beneficios por desempleo. Where can i file my 2012 taxes Beneficios del bienestar social y otros beneficios de asistencia pública. Where can i file my 2012 taxes A continuación de estos temas, encontrará una lista de otras fuentes de ingreso. Where can i file my 2012 taxes Useful Items - You may want to see: Publicación 525 Taxable and Nontaxable Income (Ingreso sujeto a impuestos y no sujeto a impuestos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés Trueque El trueque es un intercambio de bienes o servicios. Where can i file my 2012 taxes Tiene que incluir en sus ingresos el valor justo de mercado de aquellos bienes o servicios que reciba por trueque al momento de recibirlos. Where can i file my 2012 taxes Si intercambia servicios con otra persona y ambos han llegado a un acuerdo con anticipación con respecto al valor de los servicios, ese valor se aceptará como el valor justo de mercado, a menos que se pueda demostrar que el valor es diferente. Where can i file my 2012 taxes Por lo general, debe declarar este ingreso en el Anexo C (Formulario 1040), Profit or Loss From Business (Pérdidas o ganancias de negocios), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de negocios), ambos en inglés. Where can i file my 2012 taxes Sin embargo, si el trueque implica un intercambio de algo que no sea servicios, como se indica en el Ejemplo 3 a continuación, tal vez deba usar otro formulario o anexo en su lugar. Where can i file my 2012 taxes Ejemplo 1. Where can i file my 2012 taxes Usted es abogado por cuenta propia que presta servicios legales a un cliente, una sociedad anónima pequeña. Where can i file my 2012 taxes Esta sociedad anónima le paga con acciones a cambio de sus servicios. Where can i file my 2012 taxes Tiene que incluir en sus ingresos el valor justo de mercado de las acciones en el Anexo C o en el Anexo C-EZ (Formulario 1040) en el año en que las reciba. Where can i file my 2012 taxes Ejemplo 2. Where can i file my 2012 taxes Usted trabaja por cuenta propia y es miembro de un club de trueque. Where can i file my 2012 taxes El club usa “unidades de crédito” como medio de intercambio. Where can i file my 2012 taxes El club suma unidades de crédito a su cuenta por los bienes o servicios que proporciona a otros miembros, las cuales usted puede usar para comprar bienes o servicios que ofrecen otros miembros del club de trueque. Where can i file my 2012 taxes El club resta unidades de crédito de su cuenta cuando usted recibe bienes o servicios de otros miembros. Where can i file my 2012 taxes Tiene que incluir en su ingreso el valor de las unidades de crédito que se suman a su cuenta, aun si en realidad no recibe bienes o servicios de otros miembros del club hasta un año tributario futuro. Where can i file my 2012 taxes Ejemplo 3. Where can i file my 2012 taxes Usted es propietario de un pequeño edificio de apartamentos. Where can i file my 2012 taxes A cambio del uso de un apartamento durante 6 meses sin pagar alquiler, una artista le da una obra que ella misma creó. Where can i file my 2012 taxes Tiene que declarar como ingreso de alquiler en el Anexo E (Formulario 1040), Supplemental Income and Loss (Pérdidas e ingresos suplementarios), en inglés, el valor justo de mercado de la obra de arte y la artista tiene que declarar como ingreso el valor justo de alquiler del apartamento en el Anexo C o en el Anexo C-EZ (Formulario 1040). Where can i file my 2012 taxes Formulario 1099-B por trueque. Where can i file my 2012 taxes   Si ha intercambiado bienes o servicios mediante una organización de trueques, dicha organización le debe enviar el Formulario 1099-B, Proceeds From Broker and Barter Exchange Transactions (Ingresos por transacciones de agentes de bolsa y trueque), en inglés, o una declaración de la organización de trueques parecida, a más tardar el 18 de febrero del año 2014. Where can i file my 2012 taxes Este documento debe indicar el valor de efectivo, bienes, servicios, créditos o certificado provisional que recibió como resultado de los trueques durante el año 2013. Where can i file my 2012 taxes El IRS también recibirá una copia del Formulario 1099-B. Where can i file my 2012 taxes Deudas Canceladas En la mayoría de los casos, si una deuda suya se cancela o condona, salvo si es por regalo o legado testamentario, tiene que incluir en su ingreso la cantidad cancelada. Where can i file my 2012 taxes No recibe ningún ingreso de la deuda cancelada si se le dio como regalo. Where can i file my 2012 taxes Una deuda incluye toda deuda de la cual sea responsable o que se relacione con bienes suyos. Where can i file my 2012 taxes Si la deuda no es comercial, declare la cantidad cancelada en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Si es una deuda comercial, declare la cantidad en el Anexo C (Formulario 1040) o en el Anexo C-EZ (Formulario 1040) (o en el Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias por actividades agrícolas), en inglés, si la deuda es una deuda agrícola y usted es granjero). Where can i file my 2012 taxes Formulario 1099-C. Where can i file my 2012 taxes   Si tiene una deuda de $600 o más y una agencia del gobierno federal, institución financiera o cooperativa de crédito la cancela o la condona, usted recibirá el Formulario 1099-C, Cancellation of Debt (Cancelación de la deuda), en inglés. Where can i file my 2012 taxes La cantidad de la deuda cancelada aparece en el recuadro 2. Where can i file my 2012 taxes Intereses incluidos en una deuda cancelada. Where can i file my 2012 taxes   Si el pago de algunos intereses se condona y se suma a la cantidad de deuda cancelada en el recuadro 2, la cantidad de intereses también aparecerá en el recuadro 3. Where can i file my 2012 taxes El tener que incluir la parte de los intereses de la deuda cancelada en su ingreso depende de si los intereses serían deducibles cuando usted los pagó. Where can i file my 2012 taxes Consulte Deuda deducible más adelante, bajo Excepciones . Where can i file my 2012 taxes   Si los intereses no se pueden deducir (por ejemplo, interés sobre un préstamo personal), incluya en sus ingresos la cantidad del recuadro 2 del Formulario 1099-C. Where can i file my 2012 taxes Si los intereses sí se pueden deducir (por ejemplo, intereses sobre un préstamo comercial), incluya en sus ingresos la cantidad neta de la deuda cancelada (la cantidad que aparece en el recuadro 2 menos la cantidad de intereses que aparece en el recuadro 3). Where can i file my 2012 taxes Préstamo hipotecario con descuento. Where can i file my 2012 taxes   Si su institución financiera ofrece un descuento por el pago anticipado de su préstamo hipotecario, la cantidad del descuento se considera deuda cancelada. Where can i file my 2012 taxes Tiene que incluir la cantidad cancelada en sus ingresos. Where can i file my 2012 taxes Exoneración del pago hipotecario al momento de la venta u otra enajenación. Where can i file my 2012 taxes   Si es personalmente responsable del pago de una hipoteca (deuda con recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad, puede obtener una pérdida o ganancia hasta el valor justo de mercado de la propiedad. Where can i file my 2012 taxes A medida que la eliminación de la hipoteca sobrepase el valor justo de mercado de la propiedad, se considerará ingreso proveniente de la eliminación de deudas a menos que reúna los requisitos para ser excluida, los cuales se indican en el tema titulado Deuda excluida , más adelante. Where can i file my 2012 taxes Declare todo ingreso proveniente de la eliminación de deudas no comerciales que no reúna los requisitos para ser excluido como otros ingresos en la línea 21 del Formulario 1040. Where can i file my 2012 taxes    Quizás pueda excluir una parte de la exoneración del pago hipotecario sobre su residencia principal. Where can i file my 2012 taxes Vea Deuda excluida , más adelante. Where can i file my 2012 taxes   Si no es personalmente responsable del pago de una hipoteca (deuda sin recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad (por ejemplo, a través de una ejecución hipotecaria), esa exoneración se incluye en la cantidad que usted realiza. Where can i file my 2012 taxes Es posible que tenga una ganancia sujeta a impuestos si la cantidad que usted obtiene excede de la base ajustada de la propiedad. Where can i file my 2012 taxes Declare toda ganancia sobre propiedad no comercial como ganancia de capital. Where can i file my 2012 taxes   Vea la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés, para más información. Where can i file my 2012 taxes Deuda de accionistas. Where can i file my 2012 taxes   Si es accionista de una sociedad anónima y ésta cancela o condona su deuda con ella, la deuda cancelada se considera una distribución implícita que generalmente es ingreso de dividendos para usted. Where can i file my 2012 taxes Para más información, vea la Publicación 542, Corporations (Sociedades anónimas), en inglés. Where can i file my 2012 taxes   Si es accionista de una sociedad anónima y cancela una deuda que a usted le debe la sociedad anónima, generalmente no recibe (realiza) ingreso. Where can i file my 2012 taxes Esto se debe a que la deuda cancelada se considera una aportación al capital de la sociedad anónima por un monto equivalente a la cantidad del capital de la deuda que usted canceló. Where can i file my 2012 taxes Reintegro de deuda cancelada. Where can i file my 2012 taxes   Si incluye una cantidad cancelada en sus ingresos y luego paga el saldo adeudado, posiblemente pueda solicitar un reembolso para el año en que dicha cantidad se incluyó en los ingresos. Where can i file my 2012 taxes Puede solicitar un reembolso en el Formulario 1040X, Amended U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Individual Income Tax Return (Declaración enmendada del impuesto estadounidense sobre los ingresos personales), en inglés, si la ley de prescripción para solicitar reembolsos está vigente. Where can i file my 2012 taxes Generalmente, el plazo de prescripción no vence sino hasta 3 años después de la fecha de vencimiento de la declaración original. Where can i file my 2012 taxes Excepciones Existen varias excepciones a la inclusión de deuda cancelada en los ingresos. Where can i file my 2012 taxes Éstas se explican a continuación. Where can i file my 2012 taxes Préstamos para estudiantes. Where can i file my 2012 taxes   Ciertos préstamos para estudiantes incluyen una disposición que establece que se cancelará la totalidad o parte de la deuda en la que se ha incurrido por asistir a la institución educativa calificada a condición de que usted trabaje durante determinado período de tiempo en ciertas profesiones con una amplia gama de empleadores. Where can i file my 2012 taxes   No se considera que tiene ingresos si su préstamo para estudiantes se cancela después de que haya aceptado esta disposición y prestado los servicios requeridos. Where can i file my 2012 taxes Para satisfacer las condiciones, el préstamo tiene que haber sido otorgado por: El gobierno federal, un gobierno estatal o local, o una agencia, organismo o subdivisión de éstos; Una sociedad anónima de beneficios públicos exenta de impuestos que haya asumido el control de un hospital estatal, de condado o municipal y cuyos empleados se consideren empleados públicos según la ley estatal o Una institución de enseñanza superior: Según un acuerdo firmado con una entidad descrita en los puntos (1) o (2) que proporcionó fondos a la institución para otorgar el préstamo o Como parte de un programa de la institución designada para motivar a sus estudiantes a desempeñar ocupaciones con necesidades subatendidas y bajo el cual los servicios se prestan por los estudiantes ( o ex estudiantes) para o bajo la dirección de una entidad gubernamental o una organización que no está sujeta a impuestos tal conforme a la sección 501(c)(3). Where can i file my 2012 taxes   Un préstamo para refinanciar un préstamo para estudiantes calificado también reunirá los requisitos si lo otorga una institución de enseñanza superior o una organización exenta de impuestos que reúne los requisitos dentro de un programa diseñado conforme al punto (3)(b) anterior. Where can i file my 2012 taxes Asistencia para el reintegro de préstamos de estudios. Where can i file my 2012 taxes   No están sujetos a impuestos los reintegros de préstamos de estudios otorgados por el National Health Service Corps Loan Repayment Program (Programa de Reintegro de Préstamos del Cuerpo Nacional de Servicios de Salud (NHSC, por sus siglas en inglés)) por un programa estatal de reintegro de préstamos de estudios que reúna los requisitos para recibir fondos conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública) o por cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos si dicho programa está destinado a aumentar la disponibilidad de servicios de salud en zonas subatendidas o que carecen de profesionales de salud. Where can i file my 2012 taxes    La disposición relacionada con “cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos” se agregó a la exclusión de fondos de préstamo recibidos en años tributarios que hayan comenzado después del 31 de diciembre de 2008. Where can i file my 2012 taxes Si incluyó estos fondos en los ingresos del año 2010, 2011 ó 2012, debe presentar una declaración de impuestos enmendada para excluir dichos ingresos. Where can i file my 2012 taxes Vea el Formulario 1040X y sus Instrucciones para más detalles sobre cómo presentarlo. Where can i file my 2012 taxes Deuda deducible. Where can i file my 2012 taxes   No tiene ingreso de la cancelación de una deuda si se puede deducir el pago de la deuda. Where can i file my 2012 taxes Esta excepción se aplica sólo si se usa el método contable a base de efectivo. Where can i file my 2012 taxes Para obtener más información, consulte el capítulo 5 de la Publicación 334, Tax Guide For Small Business (Guía tributaria para pequeños negocios), en inglés. Where can i file my 2012 taxes Precio reducido después de la compra. Where can i file my 2012 taxes   En la mayoría de los casos, si el vendedor reduce la cantidad que usted adeuda por bienes que usted compró, no tiene ingreso resultante de la reducción. Where can i file my 2012 taxes La reducción de la deuda se trata como un ajuste al precio de compra y reduce su base en los bienes. Where can i file my 2012 taxes Deuda excluida. Where can i file my 2012 taxes   No incluya en su ingreso bruto una deuda cancelada en las siguientes situaciones: La deuda se cancela en un caso de bancarrota conforme al Título 11 del Código de los Estados Unidos. Where can i file my 2012 taxes Consulte la Publicación 908, Bankruptcy Tax Guide (Guía tributaria sobre bancarrotas), en inglés. Where can i file my 2012 taxes La deuda se cancela cuando usted es clasificado como insolvente. Where can i file my 2012 taxes Sin embargo, no puede excluir cantidad alguna de la deuda cancelada que sea mayor que la cantidad que lo clasifica como insolvente. Where can i file my 2012 taxes Consulte la Publicación 908, en inglés. Where can i file my 2012 taxes La deuda es una deuda agrícola calificada y la cancela una persona calificada. Where can i file my 2012 taxes Consulte el capítulo 3 de la Publicación 225, Farmer's Tax Guide (Guía tributaria para agricultores), en inglés. Where can i file my 2012 taxes La deuda es una deuda comercial de bienes raíces calificada. Where can i file my 2012 taxes Consulte el capítulo 5 de la Publicación 334, en inglés. Where can i file my 2012 taxes La cancelación es un regalo (donación). Where can i file my 2012 taxes La deuda es una deuda calificada sobre la residencia principal. Where can i file my 2012 taxes Para más información, vea la Publicación 525, en inglés. Where can i file my 2012 taxes Anfitrión o Anfitriona Si usted es anfitrión de una fiesta o evento donde se hacen ventas, todo regalo o propina que reciba por organizar el evento se considera un pago por ayudar a un vendedor directo a hacer ventas. Where can i file my 2012 taxes Tiene que declarar dicho regalo o propina como ingresos al valor justo de mercado. Where can i file my 2012 taxes Los gastos de bolsillo relacionados con la fiesta están sujetos al límite del 50% correspondiente a gastos de comida y entretenimiento. Where can i file my 2012 taxes Dichos gastos son deducibles como deducciones detalladas misceláneas sujetos al límite del 2% del ingreso bruto ajustado (AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040), pero solamente hasta el monto del ingreso que usted reciba por organizar la fiesta. Where can i file my 2012 taxes Para más información sobre el límite del 50% para gastos de comida y entretenimiento, vea el capítulo 26 . Where can i file my 2012 taxes Ganancias de un Seguro de Vida Las ganancias de un seguro de vida que recibe debido a la muerte del asegurado no están sujetas a impuestos, a menos que la póliza se le haya cedido a usted a cambio de un precio. Where can i file my 2012 taxes Esto es aplicable aun si los pagos se efectuaron conforme a una póliza de seguro médico o de accidente o un contrato de dotación. Where can i file my 2012 taxes Sin embargo, podrían estar sujetos a impuestos los ingresos de intereses recibidos como parte de un pago de ganancias de seguro de vida. Where can i file my 2012 taxes Pagos no recibidos a plazos. Where can i file my 2012 taxes   Si recibe beneficios por fallecimiento en una suma global o de otro modo que no sea a intervalos regulares, incluya en su ingreso sólo los beneficios cuya cantidad sea mayor que la cantidad que se le debe pagar al momento de la muerte del asegurado. Where can i file my 2012 taxes Si los beneficios por pagar al momento de la muerte del asegurado no están especificados, incluirá en su ingreso los que sean mayores al valor actual pagadero de éstos en la fecha de la muerte del asegurado. Where can i file my 2012 taxes Pagos recibidos a plazos. Where can i file my 2012 taxes   Si recibe pagos de un seguro de vida a plazos, puede excluir de su ingreso una parte de cada pago. Where can i file my 2012 taxes   Para determinar la parte excluida, divida la cantidad mantenida por la compañía de seguros (normalmente la suma global total por pagar en la fecha del fallecimiento de la persona asegurada) por el número de plazos por pagar. Where can i file my 2012 taxes Toda cantidad que quede como excedente después de calcular la parte excluida tiene que ser incluida en sus ingresos como intereses. Where can i file my 2012 taxes Cónyuge sobreviviente. Where can i file my 2012 taxes   Si su cónyuge falleció antes del 23 de octubre de 1986 y los pagos de un seguro recibidos por usted debido a la muerte de su cónyuge se reciben a plazos, puede excluir hasta $1,000 al año de los intereses incluidos en los plazos. Where can i file my 2012 taxes Si se vuelve a casar, puede continuar declarando la exclusión. Where can i file my 2012 taxes Rescate de póliza a cambio de efectivo. Where can i file my 2012 taxes   Si rescata una póliza de seguro de vida a cambio de efectivo, tiene que incluir en los ingresos todo pago mayor que el costo de la póliza de seguro de vida. Where can i file my 2012 taxes En la mayoría de los casos, el costo (o inversión en el contrato) es el total de las primas que usted pagó por la póliza de seguro de vida, menos las primas reembolsadas, descuentos, dividendos o préstamos no reembolsados que no se incluyeron en su ingreso. Where can i file my 2012 taxes    Debe recibir un Formulario 1099-R en el que aparezca el total de los pagos y la parte sujeta a impuestos. Where can i file my 2012 taxes Declare estas cantidades en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Where can i file my 2012 taxes Información adicional. Where can i file my 2012 taxes   Para más información, consulte Life Insurance Proceeds (Ganancias de un seguro de vida) en la Publicación 525, en inglés. Where can i file my 2012 taxes Ganancias de un Contrato de Dotación Un contrato de dotación es una póliza según la cual usted recibe una cantidad especificada de dinero en una fecha determinada, a menos que fallezca antes de esa fecha, en cuyo caso, el dinero se paga a su beneficiario designado. Where can i file my 2012 taxes Las ganancias de un contrato de dotación que se le hagan en una suma global en la fecha de vencimiento están sujetas a impuestos sólo si la cantidad de las ganancias es mayor que el costo de la póliza. Where can i file my 2012 taxes Para determinar el costo, reste toda cantidad que haya recibido previamente conforme al contrato, y que se haya excluido de su ingreso, de las primas totales (u otra consideración) pagadas por el contrato. Where can i file my 2012 taxes Incluya en sus ingresos la parte del pago de suma global que sea mayor que el costo. Where can i file my 2012 taxes Beneficios Acelerados por Fallecimiento Ciertas cantidades pagadas como beneficios acelerados por fallecimiento conforme a un contrato de seguro de vida o una liquidación de tipo viático antes del fallecimiento del asegurado se excluyen de los ingresos si el asegurado padece de una enfermedad crónica o mortal. Where can i file my 2012 taxes Acuerdos viáticos. Where can i file my 2012 taxes   Es la venta o asignación de cualquier parte del beneficio por fallecimiento conforme a un contrato de seguro de vida a un proveedor de acuerdos viáticos. Where can i file my 2012 taxes Un proveedor de acuerdos viáticos es una persona que ejerce regularmente la actividad de comprar o asumir la asignación de contratos de seguro de vida de personas aseguradas en vida que padecen una enfermedad crónica o mortal y que satisface los requisitos de la sección 101(g)(2)(B) del Código de Impuestos Internos. Where can i file my 2012 taxes Exclusión por enfermedad mortal. Where can i file my 2012 taxes    Los beneficios acelerados por fallecimiento son totalmente excluibles si el asegurado es una persona que padece una enfermedad mortal. Where can i file my 2012 taxes Ésta es una persona cuyo médico ha certificado que tiene una enfermedad o condición física que se espera razonablemente que resulte en su muerte dentro de un período de 24 meses a partir de la fecha de la certificación. Where can i file my 2012 taxes Exclusión por enfermedad crónica. Where can i file my 2012 taxes    Si el asegurado es una persona con una enfermedad crónica pero no está desahuciado, los beneficios acelerados por fallecimiento pagados en base a los costos en los que se ha incurrido por servicios de cuidado a largo plazo son totalmente excluibles. Where can i file my 2012 taxes Los beneficios acelerados por fallecimiento pagados por día o de otra forma periódica son excluibles hasta un límite. Where can i file my 2012 taxes Este límite corresponde al total de los beneficios acelerados por fallecimiento y a los pagos periódicos recibidos de contratos de seguro de cuidados a largo plazo. Where can i file my 2012 taxes Para obtener información sobre el límite y las definiciones de persona con enfermedad crónica, servicios calificados del cuidado a largo plazo y contratos de seguro de cuidados a largo plazo, consulte Long-Term Care Insurance Contracts (Contratos de seguro de cuidado a largo plazo) bajo Sickness and Injury Benefits (Beneficios por enfermedad y lesiones) en la Publicación 525, en inglés. Where can i file my 2012 taxes Excepción. Where can i file my 2012 taxes   La exclusión no corresponde a ninguna cantidad pagada a una persona (excepto al asegurado) que tenga una participación asegurable en la vida del asegurado, porque dicho asegurado: Es director, funcionario o empleado de dicha persona o Tiene una participación económica en el negocio de dicha persona. Where can i file my 2012 taxes Formulario 8853. Where can i file my 2012 taxes   Para reclamar una exclusión por concepto de beneficios acelerados por fallecimiento que se efectúen a diario o de otra forma periódica, tiene que presentar junto con su declaración el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo), en inglés. Where can i file my 2012 taxes No tiene que presentar el Formulario 8853 para excluir beneficios acelerados por fallecimiento pagados basándose en gastos reales en los que usted haya incurrido. Where can i file my 2012 taxes Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Si es sobreviviente de un funcionario de seguridad pública que falleció en el cumplimiento del deber, tal vez pueda excluir de los ingresos ciertas cantidades que reciba. Where can i file my 2012 taxes Para este propósito, el término “funcionario de seguridad pública” incluye a los funcionarios encargados de mantener el orden público, bomberos, capellanes, miembros de brigadas de rescate y miembros de servicios de ambulancia. Where can i file my 2012 taxes Consulte la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información. Where can i file my 2012 taxes Ingresos de Sociedades Colectivas Una sociedad colectiva generalmente no es una entidad sujeta a impuestos. Where can i file my 2012 taxes El ingreso, ganancias, pérdidas, deducciones y créditos de una sociedad colectiva se traspasan a los socios de acuerdo con la parte distributiva de los mismos para cada socio. Where can i file my 2012 taxes Anexo K-1 (Formulario 1065). Where can i file my 2012 taxes    Aunque una sociedad colectiva generalmente no paga impuestos, ésta tiene que presentar una declaración informativa en el Formulario 1065, U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Return of Partnership Income (Declaración de impuestos estadounidenses sobre los ingresos de sociedades colectivas), en inglés, y enviar el Anexo K-1 (Formulario 1065) a cada socio. Where can i file my 2012 taxes Además, la sociedad colectiva enviará a cada socio una copia de las Partner's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1065) del socio), en inglés, para ayudarlos a declarar su participación de los ingresos, deducciones, créditos y partidas que reciben trato tributario preferencial de la sociedad colectiva. Where can i file my 2012 taxes Guarde el Anexo K-1 (Formulario 1065) para sus registros. Where can i file my 2012 taxes Adjúntelo al Formulario 1040 a menos que usted esté específicamente requerido hacerlo. Where can i file my 2012 taxes Para obtener más información sobre las sociedades colectivas, consulte la Publicación 541, Partnerships (Sociedades colectivas), en inglés. Where can i file my 2012 taxes Empresa conjunta que reúne los requisitos. Where can i file my 2012 taxes   Si usted y su cónyuge cada uno tienen una participación material como socios únicos de un negocio de posesión y operación conjunta, y presentan una declaración conjunta para el año tributario, pueden optar conjuntamente que se les considere empresa conjunta que reúne los requisitos en vez de sociedad colectiva. Where can i file my 2012 taxes Para optar por este trato, tienen que dividir todo elemento que corresponda a ingresos, ganancias, pérdidas, deducciones o créditos atribuibles a la empresa entre usted y su cónyuge conforme a la participación de cada uno en la empresa. Where can i file my 2012 taxes Para más información sobre cómo optar por este trato y qué anexos debe presentar, vea las instrucciones para su declaración de impuestos individual. Where can i file my 2012 taxes Ingresos de Sociedad Anónima de Tipo S En la mayoría de los casos, una sociedad anónima de tipo S no paga impuestos sobre sus ingresos. Where can i file my 2012 taxes En lugar de ello, los ingresos, pérdidas, deducciones y créditos de la sociedad anónima se traspasan a los accionistas de acuerdo con la participación prorrateada de cada accionista. Where can i file my 2012 taxes Anexo K-1 (Formulario 1120S). Where can i file my 2012 taxes   Una sociedad anónima de tipo S tiene que presentar una declaración en el Formulario 1120S, U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Income Tax Return for an S Corporation (Declaración del impuesto estadounidense sobre el ingreso de una sociedad anónima de tipo S), en inglés, y enviar el Anexo K-1 (Formulario 1120S), en inglés, a cada accionista. Where can i file my 2012 taxes Además, la sociedad anónima de tipo S enviará a cada accionista una copia de las Shareholder's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1120S) del accionista), en inglés, para ayudarlo a declarar su participación en los ingresos, pérdidas, créditos y deducciones de la sociedad anónima de tipo S. Where can i file my 2012 taxes Guarde el Anexo K-1 (Formulario 1120S) para sus registros. Where can i file my 2012 taxes Adjúntelo al Formulario 1040, a menos que usted esté específicamente requerido hacerlo. Where can i file my 2012 taxes Para más información sobre las sociedades anónimas de tipo S y sus accionistas, consulte las Instrucciones para el Formulario 1120S. Where can i file my 2012 taxes Recuperación de Fondos Una recuperación es un reembolso de una cantidad que usted dedujo o declaró como crédito en un año anterior. Where can i file my 2012 taxes Las recuperaciones más comunes son devoluciones, reembolsos y descuentos de deducciones detalladas en el Anexo A (Formulario 1040). Where can i file my 2012 taxes También puede tener recuperaciones de deducciones no detalladas (como pagos por deudas incobrables deducidas previamente) y recuperaciones de conceptos por los cuales previamente reclamó un crédito tributario. Where can i file my 2012 taxes Regla de beneficios tributarios. Where can i file my 2012 taxes   Tiene que incluir en su ingreso una recuperación en el año en que la recibe hasta la cantidad en que la deducción o el crédito que declaró por la cantidad recuperada redujo su impuesto en el año anterior. Where can i file my 2012 taxes Para este propósito, se considera que todo aumento a una cantidad trasladada al año actual que resultara de la deducción o del crédito ha reducido su impuesto en el año anterior. Where can i file my 2012 taxes Para más información, vea la Publicación 525, en inglés. Where can i file my 2012 taxes Reembolso de impuestos federales sobre los ingresos. Where can i file my 2012 taxes   Los reembolsos de los impuestos federales sobre los ingresos no se incluyen en sus ingresos porque nunca son permisibles como una deducción de los ingresos. Where can i file my 2012 taxes Reembolso de impuestos estatales sobre los ingresos. Where can i file my 2012 taxes   Si recibió un reembolso de impuestos estatales o locales sobre los ingresos (crédito o cantidad neta de deudas) en el año 2013, por lo general tiene que incluirlo en el ingreso si dedujo el impuesto en un año anterior. Where can i file my 2012 taxes El pagador debe enviarle el Formulario 1099-G, Certain Government Payments (Ciertos pagos del gobierno), en inglés, para el 31 de enero del año 2014. Where can i file my 2012 taxes El IRS también recibirá una copia del Formulario 1099-G. Where can i file my 2012 taxes Si presenta el Formulario 1040, use la State and Local Income Tax Refund Worksheet (Hoja de trabajo para reembolsos del impuesto estatal y local sobre el ingreso), en inglés, en las instrucciones del Formulario 1040 del año 2013 para la línea 10 para calcular la cantidad (si la hay) que se debe incluir en su ingreso. Where can i file my 2012 taxes Vea la Publicación 525, en inglés, para saber cuándo tiene que usar otra hoja de trabajo. Where can i file my 2012 taxes   Si pudo optar por deducir para un año tributario cualquiera de los siguientes: Impuestos estatales o locales sobre los ingresos o Impuestos estatales o locales sobre ventas generales, entonces el reembolso máximo que tal vez tenga que incluir en los ingresos se limita al impuesto excedente que optó por deducir ese año sobre el impuesto que no dedujo ese año. Where can i file my 2012 taxes Para ver ejemplos, consulte la Publicación 525, en inglés. Where can i file my 2012 taxes Reembolso de intereses hipotecarios. Where can i file my 2012 taxes    Si recibió un reembolso o un crédito en el año 2013 de intereses hipotecarios que pagó en un año anterior, la cantidad debe aparecer en el recuadro 3 del Formulario 1098, Mortgage Interest Statement (Declaración de intereses hipotecarios), en inglés. Where can i file my 2012 taxes No reste la cantidad del reembolso de los intereses que pagó en el año 2013. Where can i file my 2012 taxes Tal vez tenga que incluirla en su ingreso según las reglas que se explican en los siguientes párrafos. Where can i file my 2012 taxes Intereses sobre la recuperación. Where can i file my 2012 taxes   Los intereses sobre todas las cantidades que usted recupere se tienen que declarar como ingresos de intereses en el año en que los reciba. Where can i file my 2012 taxes Por ejemplo, declare todos los intereses que reciba en reembolsos de impuestos estatales o locales sobre los ingresos en la línea 8a del Formulario 1040. Where can i file my 2012 taxes Recuperación y gastos en el mismo año. Where can i file my 2012 taxes   Si el reembolso u otra recuperación y los gastos se producen en el mismo año, la recuperación reduce la deducción o el crédito y no se declara como ingreso. Where can i file my 2012 taxes Recuperación de 2 años o más. Where can i file my 2012 taxes   Si recibe un reembolso u otra recuperación por las cantidades que pagó durante 2 años o más distintos, debe asignar, a prorrateo, la cantidad recuperada entre los años en que pagó estas cantidades. Where can i file my 2012 taxes Esta asignación es necesaria para determinar la cantidad de recuperación de algún año anterior y para determinar la cantidad, si la hay, de la deducción permisible correspondiente a esta partida en el año actual. Where can i file my 2012 taxes Para obtener información sobre cómo calcular la asignación, consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés. Where can i file my 2012 taxes Recuperaciones de Deducciones Detalladas Si recupera alguna cantidad que dedujo en un año anterior en el Anexo A (Formulario 1040), por lo general tiene que incluir en los ingresos la cantidad total de la recuperación en el año en que la recibe. Where can i file my 2012 taxes Dónde hacer la declaración. Where can i file my 2012 taxes   Anote su reembolso de impuestos estatales o locales sobre el ingreso en la línea 10 del Formulario 1040 y el total de todas las demás recuperaciones como otros ingresos en la línea 21 del Formulario 1040. Where can i file my 2012 taxes No puede usar el Formulario 1040A ni el Formulario 1040EZ. Where can i file my 2012 taxes Límite de deducción estándar. Where can i file my 2012 taxes   Por lo general, puede declarar la deducción estándar si no detalla las deducciones. Where can i file my 2012 taxes Sólo las deducciones detalladas mayores que la deducción estándar están sujetas a la regla de recuperación (a menos que a usted se le exija detallar sus deducciones). Where can i file my 2012 taxes Si las deducciones en la declaración del año anterior no fueron mayores que los ingresos de ese año, incluya en los ingresos del año actual la cantidad menor entre: Sus recuperaciones o La cantidad en que sus deducciones detalladas excedieron del límite de la deducción estándar. Where can i file my 2012 taxes Ejemplo. Where can i file my 2012 taxes Para el año 2012, usted presentó una declaración conjunta. Where can i file my 2012 taxes Su ingreso sujeto a impuestos fue $60,000 y no tenía derecho a crédito tributario alguno. Where can i file my 2012 taxes Su deducción estándar fue $11,900 y había detallado deducciones de $14,000. Where can i file my 2012 taxes En el año 2013, recibió las siguientes recuperaciones por las cantidades deducidas en la declaración del año 2012: Gastos médicos $200 Reembolso de impuestos estatales y locales sobre los ingresos 400 Reembolso de intereses hipotecarios 325 Total de recuperaciones $925 Ninguna de las recuperaciones fue mayor que las deducciones declaradas para el año 2012. Where can i file my 2012 taxes La diferencia entre los impuestos sobre el ingreso estatales y locales deducidos y el impuesto local general sobre ventas fue mayor que $400. Where can i file my 2012 taxes El total de las recuperaciones fue menor que la cantidad por la cual las deducciones detalladas excedieron de la deducción estándar ($14,000 − 11,900 = $2,100); por lo tanto, tiene que incluir en su ingreso el total de las recuperaciones para el año 2013. Where can i file my 2012 taxes Declare el reembolso de impuestos sobre el ingreso estatales o locales de $400 en la línea 10 del Formulario 1040 y el saldo de las recuperaciones, $525, en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Deducción estándar para años anteriores. Where can i file my 2012 taxes   Para determinar si las cantidades recuperadas en el año 2013 se tienen que incluir en su ingreso, tiene que saber cuál es la deducción estándar para su estado civil para efectos de la declaración del año en que se declaró la deducción. Where can i file my 2012 taxes Vea las instrucciones de su declaración de impuestos de años anteriores para encontrar la deducción estándar para su estado civil para dicho año anterior. Where can i file my 2012 taxes Ejemplo. Where can i file my 2012 taxes Usted presentó una declaración conjunta en el Formulario 1040 para el año 2012 con ingresos sujetos a impuestos de $45,000. Where can i file my 2012 taxes Sus deducciones detalladas fueron $12,350. Where can i file my 2012 taxes La deducción estándar que pudo haber declarado fue $11,900. Where can i file my 2012 taxes En el año 2013, recuperó $2,100 de sus deducciones detalladas del año 2012. Where can i file my 2012 taxes Ninguna de las recuperaciones fue mayor que las deducciones reales para el año 2012. Where can i file my 2012 taxes Incluya en sus ingresos del año 2013 $450 de las recuperaciones. Where can i file my 2012 taxes Ésta es la menor de las recuperaciones ($2,100) o la cantidad por la cual las deducciones detalladas superaban la deducción estándar ($12,350 − 11,900 = $450). Where can i file my 2012 taxes Recuperación limitada a la cantidad de la deducción. Where can i file my 2012 taxes   No incluya en los ingresos ninguna cantidad de recuperación que sea mayor que la cantidad que usted dedujo en el año anterior. Where can i file my 2012 taxes La cantidad que se incluye en los ingresos se limita a la menor de las siguientes cantidades: La cantidad deducida en el Anexo A del Formulario 1040 o La cantidad recuperada. Where can i file my 2012 taxes Ejemplo. Where can i file my 2012 taxes En el año 2012, usted pagó $1,700 en gastos médicos. Where can i file my 2012 taxes De dicha cantidad, restó $1,500, o sea, el 7. Where can i file my 2012 taxes 5% de sus ingresos brutos ajustados. Where can i file my 2012 taxes Reclamó una deducción de $200 por gastos médicos. Where can i file my 2012 taxes En 2013, recibió un reembolso de $500 de su seguro médico por sus gastos del año 2012. Where can i file my 2012 taxes La única parte del reembolso de $500 que se tiene que incluir en los ingresos correspondientes al año 2013 es $200, o sea, la cantidad que fue deducida. Where can i file my 2012 taxes Otras recuperaciones. Where can i file my 2012 taxes   Consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés, si: Tiene recuperaciones de partidas que no sean deducciones detalladas o Recibió recuperación de una partida por la cual reclamó un crédito tributario (que no sea el crédito por inversiones ni el crédito por impuestos extranjeros) en un año anterior. Where can i file my 2012 taxes Alquileres de Bienes Muebles Si alquila bienes muebles, como equipos o vehículos, la forma en que usted declara sus ingresos y gastos, en la mayoría de los casos, se determina conforme a lo siguiente: Si la actividad de alquiler es un negocio o no y Si la actividad de alquiler se realiza con o sin fines de lucro. Where can i file my 2012 taxes En la mayoría de los casos, si su propósito principal es obtener ingresos o ganancias y usted participa en forma continua y regular en la actividad de alquiler, la actividad de alquiler es un negocio. Where can i file my 2012 taxes Consulte la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para obtener detalles sobre la deducción de gastos por actividades comerciales y actividades sin fines de lucro. Where can i file my 2012 taxes Cómo declarar ingresos y gastos de negocio. Where can i file my 2012 taxes    Si se dedica al negocio de alquilar bienes muebles, declare sus ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). Where can i file my 2012 taxes Las instrucciones del formulario contienen información sobre cómo completarlos. Where can i file my 2012 taxes Cómo declarar ingresos no comerciales. Where can i file my 2012 taxes   Si no se dedica al negocio de alquilar bienes muebles, declare los ingresos de alquiler en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Indique el tipo y la cantidad del ingreso en la línea de puntos junto a la línea 21. Where can i file my 2012 taxes Cómo declarar gastos no comerciales. Where can i file my 2012 taxes   Si alquila bienes muebles para obtener ganancias, incluya sus gastos de alquiler en la cantidad total que se anota en la línea 36 del Formulario 1040. Where can i file my 2012 taxes También anote la cantidad y las letras “PPR” en la línea de puntos junto a la línea 36. Where can i file my 2012 taxes   Si no alquila bienes muebles para obtener ganancias, las deducciones son limitadas y no puede declarar una pérdida para compensar otro ingreso. Where can i file my 2012 taxes Consulte Actividad sin fines de lucro , más adelante, bajo Otros Ingresos . Where can i file my 2012 taxes Reintegros Si tuvo que reintegrar una cantidad incluida en sus ingresos de un año anterior, tal vez pueda deducir la cantidad reintegrada de los ingresos del año en que la reintegró. Where can i file my 2012 taxes O bien, si la cantidad que reintegró es superior a $3,000, tal vez pueda reclamar un crédito contra su impuesto para el año en que la reintegró. Where can i file my 2012 taxes Por lo general, puede reclamar una deducción o un crédito sólo si el reintegro reúne los requisitos como gasto o pérdida en los que ha incurrido en su ocupación o negocio o en una transacción con fines de lucro. Where can i file my 2012 taxes Tipo de deducción. Where can i file my 2012 taxes   El tipo de deducción que le es permitido en el año del reintegro depende del tipo de ingreso que haya incluido en el año anterior. Where can i file my 2012 taxes Normalmente, deduce el reintegro en el mismo formulario o anexo en que lo declaró previamente como ingreso. Where can i file my 2012 taxes Por ejemplo, si lo declaró como ingreso del trabajo por cuenta propia, dedúzcalo como gastos de negocio en el Anexo C, en el Anexo C-EZ (Formulario 1040) o en el Anexo F (Formulario 1040). Where can i file my 2012 taxes Si lo declaró como ganancias de capital, dedúzcalo como pérdida de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). Where can i file my 2012 taxes Si lo declaró como salarios, compensación por desempleo u otros ingresos no comerciales, dedúzcalo como deducción detallada miscelánea en el Anexo A (Formulario 1040). Where can i file my 2012 taxes Beneficios del Seguro Social reintegrados. Where can i file my 2012 taxes   Si reintegró beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria, vea Reintegro de beneficios en el capítulo 11. Where can i file my 2012 taxes Reintegro de $3,000 o menos. Where can i file my 2012 taxes   Si la cantidad que reintegró fue $3,000 o menos, dedúzcala de sus ingresos en el año en que la reintegró. Where can i file my 2012 taxes Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 23 del Anexo A (Formulario 1040). Where can i file my 2012 taxes Reintegro superior a $3,000. Where can i file my 2012 taxes   Si la cantidad que reintegró fue superior a $3,000, puede deducir el reintegro (como se explica bajo Tipo de deducción , anteriormente). Where can i file my 2012 taxes Sin embargo, a cambio de esto puede reclamar un crédito tributario para el año de reembolso si incluyó el ingreso conforme a una reclamación de derecho. Where can i file my 2012 taxes Esto significa que en el momento en que incluyó el ingreso, parecía que tenía un derecho sin restricción a éste. Where can i file my 2012 taxes Si reúne los requisitos para esta opción, calcule el impuesto bajo ambos métodos y compare los resultados. Where can i file my 2012 taxes Use el método (deducción o crédito) que genere menos impuesto. Where can i file my 2012 taxes Cuando determine si la cantidad que reintegró fue mayor que o menos de $3,000, considere el monto total que reintegra en la declaración. Where can i file my 2012 taxes Cada instancia de reintegro no se considera por separado. Where can i file my 2012 taxes Método 1. Where can i file my 2012 taxes   Calcule su impuesto para el año 2013 declarando una deducción por la cantidad reintegrada. Where can i file my 2012 taxes Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 28 del Anexo A (Formulario 1040). Where can i file my 2012 taxes Método 2. Where can i file my 2012 taxes   Calcule su impuesto para el año 2013 reclamando un crédito por la cantidad reintegrada. Where can i file my 2012 taxes Siga estos pasos: Calcule su impuesto para el año 2013 sin deducir la cantidad reintegrada. Where can i file my 2012 taxes Vuelva a calcular su impuesto del año anterior sin incluir en el ingreso la cantidad que reintegró en el año 2013. Where can i file my 2012 taxes Reste el impuesto en el punto (2) del impuesto que aparece en su declaración para el año anterior. Where can i file my 2012 taxes Éste es el crédito. Where can i file my 2012 taxes Reste el resultado en el punto (3) del impuesto para el año 2013 calculado sin la deducción (el paso 1). Where can i file my 2012 taxes   Si el método 1 genera menos impuesto, deduzca la cantidad reintegrada. Where can i file my 2012 taxes Si el método 2 genera menos impuesto, reclame el crédito calculado en el punto (3) anteriormente, en la línea 71 del Formulario 1040, sumando la cantidad del crédito al monto de todo crédito que aparezca en esta línea y anote “I. Where can i file my 2012 taxes R. Where can i file my 2012 taxes C. Where can i file my 2012 taxes 1341” (sección 1341 del Código de Impuestos Internos) en la columna a la derecha junto a la línea 71. Where can i file my 2012 taxes   Un ejemplo de este cálculo se puede encontrar en la Publicación 525, en inglés. Where can i file my 2012 taxes Salarios reintegrados sujetos a los impuestos del Seguro Social y del Medicare. Where can i file my 2012 taxes   Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior sobre los cuales pagó impuestos del Seguro Social, Medicare o impuestos conforme a la Ley Tributaria de Jubilación de Empleados Ferroviarios (RRTA, por sus siglas en inglés) del nivel 1, pídale a su empleador que le reembolse la cantidad pagada en exceso a usted. Where can i file my 2012 taxes Si el empleador se niega a reembolsarle los impuestos, pídale un documento escrito en donde se muestre la cantidad recaudada en exceso. Where can i file my 2012 taxes Esto le servirá como documento de apoyo para su reclamación. Where can i file my 2012 taxes Presente una reclamación para reembolso utilizando el Formulario 843, Claim for Refund and Request for Abatement (Reclamación para reembolso y reducción de impuestos), en inglés. Where can i file my 2012 taxes Salarios reintegrados sujetos al Impuesto Adicional del Medicare. Where can i file my 2012 taxes   Los empleadores no pueden realizar ajustes ni presentar reclamaciones para reembolsos de la retención del Impuesto Adicional del Medicare cuando hay un reintegro de salarios recibidos por un empleado en un año anterior debido a que el empleado determina su responsabilidad del Impuesto Adicional del Medicare basándose en la declaración de impuestos sobre los ingresos del año anterior de él o ella. Where can i file my 2012 taxes Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior y sobre los cuales pagó el Impuesto Adicional del Medicare, quizás pueda recuperar dicho Impuesto Adicional del Medicare que pagó sobre esa cantidad. Where can i file my 2012 taxes Para recuperar el Impuesto Adicional del Medicare sobre los salarios o remuneración reintegrados, tiene que presentar el Formulario 1040X, Amended U. Where can i file my 2012 taxes S. Where can i file my 2012 taxes Individual Income Tax Return (Declaración enmendada del impuesto federal estadounidense sobre el ingreso personal), en inglés, para el año anterior en el cual los salarios o remuneración fueron recibidos originalmente. Where can i file my 2012 taxes Vea las Instrucciones para el Formulario 1040X, disponibles en inglés. Where can i file my 2012 taxes Regalías Las regalías de derechos de autor, patentes y de propiedades de petróleo, gas y minerales están sujetas a impuestos como ingreso ordinario. Where can i file my 2012 taxes En la mayoría de los casos, usted declara las regalías en la Parte I del Anexo E (Formulario 1040). Where can i file my 2012 taxes Sin embargo, si tiene intereses operativos petrolíferos, de gas o minerales o si su ocupación es escritor, inventor, artista, etc. Where can i file my 2012 taxes , por cuenta propia, declare los ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). Where can i file my 2012 taxes Derechos de autor y patentes. Where can i file my 2012 taxes   Las regalías provenientes de derechos de autor sobre obras literarias, musicales o artísticas y propiedades similares, o de patentes sobre inventos, son cantidades que recibe por el derecho de usar su obra durante un período determinado. Where can i file my 2012 taxes Las regalías generalmente se basan en la cantidad de unidades vendidas, por ejemplo, la cantidad de libros, boletos para un espectáculo o equipos vendidos. Where can i file my 2012 taxes Propiedades de petróleo, gas y minerales. Where can i file my 2012 taxes   Los ingresos por regalías de propiedades de petróleo, gas o minerales son la cantidad que recibe cuando se extraen recursos naturales de su propiedad. Where can i file my 2012 taxes Las regalías se basan en unidades, como barriles, toneladas, etc. Where can i file my 2012 taxes , y las recibe de una persona o compañía que le alquila la propiedad. Where can i file my 2012 taxes Agotamiento. Where can i file my 2012 taxes   Si posee participación económica en yacimientos minerales o en pozos de petróleo o de gas, puede recuperar su inversión a través del descuento por agotamiento. Where can i file my 2012 taxes Para obtener más información sobre este tema, consulte el capítulo 9 de la Publicación 535, en inglés. Where can i file my 2012 taxes Carbón y mineral de hierro. Where can i file my 2012 taxes   En ciertas circunstancias, puede tratar las cantidades que recibe de la enajenación de carbón y mineral de hierro como pagos de la venta de un bien de capital, en lugar de ingresos por regalías. Where can i file my 2012 taxes Para obtener más información sobre pérdidas o ganancias provenientes de la venta de carbón y mineral de hierro, consulte la Publicación 544, en inglés. Where can i file my 2012 taxes Venta de participación de bienes. Where can i file my 2012 taxes   Si vende su participación entera en derechos de petróleo, gas o minerales, la cantidad que reciba se considera pago de la venta de bienes utilizados en una ocupación o negocio conforme a la sección 1231 y no ingresos por regalías. Where can i file my 2012 taxes En ciertas circunstancias, la venta está sujeta a un trato de pérdidas o ganancias de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). Where can i file my 2012 taxes Para obtener más información sobre las ventas de bienes conforme a la sección 1231, consulte el capítulo 3 de la Publicación 544, en inglés. Where can i file my 2012 taxes   Si retiene una regalía, una regalía predominante o una participación de utilidad neta en una propiedad mineral durante la vida útil de dicha propiedad, significa que ha alquilado o subalquilado la propiedad y todo el dinero en efectivo que reciba por la asignación de otras participaciones en la propiedad se considera ingreso ordinario sujeto a descuento por agotamiento. Where can i file my 2012 taxes Parte de una futura producción vendida. Where can i file my 2012 taxes   Si es propietario de una propiedad mineral, pero vende una parte de la producción futura, en la mayoría de los casos, se trata el dinero que recibe del comprador al momento de la venta como préstamo del comprador. Where can i file my 2012 taxes No lo incluya en su ingreso ni declare un agotamiento basado en el mismo. Where can i file my 2012 taxes   Cuando se inicie la producción, incluya en su ingreso todos los pagos, deduzca todos los gastos de producción y deduzca el agotamiento de esa cantidad para obtener su ingreso sujeto a impuestos proveniente de la propiedad. Where can i file my 2012 taxes Beneficios por Desempleo El tratamiento tributario de los beneficios por desempleo recibidos depende del tipo de programa que pague dichos beneficios. Where can i file my 2012 taxes Compensación por desempleo. Where can i file my 2012 taxes    Tiene que incluir en sus ingresos toda compensación por desempleo que haya recibido. Where can i file my 2012 taxes Debe recibir un Formulario 1099-G. Where can i file my 2012 taxes En el recuadro 1 de dicho formulario, debe aparecer la cantidad total de compensación por desempleo que se le pagó. Where can i file my 2012 taxes En la mayoría de los casos, la compensación por desempleo se anota en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Where can i file my 2012 taxes Tipos de compensación por desempleo. Where can i file my 2012 taxes   La compensación por desempleo generalmente incluye todas las cantidades recibidas según una ley de compensación por desempleo de los Estados Unidos o de un estado. Where can i file my 2012 taxes Ésta incluye los siguientes beneficios: Beneficios pagados por un estado o el Distrito de Columbia provenientes del Fondo Fiduciario Federal para el Desempleo. Where can i file my 2012 taxes Beneficios del seguro estatal por desempleo. Where can i file my 2012 taxes Beneficios de compensación por desempleo para empleados ferroviarios. Where can i file my 2012 taxes Pagos por incapacidad de un programa gubernamental en sustitución de la compensación por desempleo. Where can i file my 2012 taxes (Las cantidades recibidas como compensación del seguro obrero por lesiones o enfermedad no se consideran compensación por desempleo. Where can i file my 2012 taxes Consulte el capítulo 5 para obtener más información). Where can i file my 2012 taxes Asignaciones por reajuste comercial según la Trade Act of 1974 (Ley de Comercio de 1974). Where can i file my 2012 taxes Ayuda para el desempleo según la Robert T. Where can i file my 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Where can i file my 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias). Where can i file my 2012 taxes Ayuda para el desempleo según el Airline Deregulation Act of 1974 Program (Programa de la Ley de Desregulación de las Aerolíneas de 1974). Where can i file my 2012 taxes Programa gubernamental. Where can i file my 2012 taxes   Si aporta a un programa gubernamental de compensación por desempleo y sus aportes no se pueden deducir, las cantidades que reciba bajo el programa no se incluyen como compensación por desempleo hasta que recupere esos aportes. Where can i file my 2012 taxes Si dedujo todos los aportes hechos al programa, la totalidad de la cantidad recibida bajo el programa se incluye en los ingresos. Where can i file my 2012 taxes Reintegro de compensación por desempleo. Where can i file my 2012 taxes   Si en el año 2013 reintegró la compensación por desempleo que recibió en el año 2013, reste la cantidad que reintegró de la cantidad total que recibió y anote la diferencia en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Where can i file my 2012 taxes En la línea de puntos junto a su anotación, escriba “Repaid” (Reintegrado) y la cantidad que reintegró. Where can i file my 2012 taxes Si reintegró en el año 2013 la compensación por desempleo que incluyó en ingreso en un año anterior, puede deducir la cantidad reintegrada en la línea 23 del Anexo A (Formulario 1040) si detalla deducciones. Where can i file my 2012 taxes Si la cantidad es mayor que $3,000, consulte Reintegros , anteriormente. Where can i file my 2012 taxes Retención de impuestos. Where can i file my 2012 taxes   Puede optar por que le retengan el impuesto federal sobre el ingreso de su compensación por desempleo. Where can i file my 2012 taxes Para optar por esta opción, complete el Formulario W-4V, Voluntary Withholding Request (Solicitud de retención voluntaria), y entréguelo a la oficina pagadora. Where can i file my 2012 taxes Se le retendrá un impuesto del 10% del pago. Where can i file my 2012 taxes    Si opta por que no le retengan impuesto de su compensación por desempleo, es posible que sea responsable de pagar impuesto estimado. Where can i file my 2012 taxes Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Where can i file my 2012 taxes Para más información sobre el impuesto estimado, consulte el capítulo 4 . Where can i file my 2012 taxes Beneficios suplementarios de desempleo. Where can i file my 2012 taxes   Los beneficios recibidos de un fondo financiado por el empleador (al que los empleados no aportaron) no se consideran compensación por desempleo. Where can i file my 2012 taxes Éstos están sujetos a impuestos como salario y están sujetos a la retención del impuesto sobre el ingreso. Where can i file my 2012 taxes Es posible que estén sujetos a los impuestos del Seguro Social y Medicare. Where can i file my 2012 taxes Para obtener más información, consulte Supplemental Unemployment Benefits (Beneficios suplementarios de desempleo) en la sección 5 de la Publicación 15-A, Employer's Supplemental Tax Guide (Guía tributaria suplementaria para empleadores), en inglés. Where can i file my 2012 taxes Declare estos pagos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. Where can i file my 2012 taxes Reintegro de beneficios. Where can i file my 2012 taxes   Tal vez tenga que reintegrar algunos de sus beneficios suplementarios de desempleo para tener derecho a descuentos de reajustes comerciales según la Ley de Comercio de 1974. Where can i file my 2012 taxes Si reintegra dichos beneficios durante el mismo año en el cual los recibe, reste del total de los beneficios la cantidad del reintegro. Where can i file my 2012 taxes Si reintegra los beneficios en un año posterior, tiene que incluir en su ingreso la cantidad total de los beneficios recibidos en ese año. Where can i file my 2012 taxes   Deduzca el reintegro en el año posterior como ajuste al ingreso bruto en el Formulario 1040. Where can i file my 2012 taxes (No puede usar el Formulario 1040A ni el Formulario 1040EZ). Where can i file my 2012 taxes Incluya el reintegro en la línea 36 del Formulario 1040 y anote “ Sub-Pay TRA ” (TRA de Subpago) y la cantidad en la línea de puntos junto a la línea 36. Where can i file my 2012 taxes Si la cantidad que reintegra en un año posterior es más de $3,000, tal vez pueda reclamar un crédito para su impuesto del año posterior, en lugar de deducir la cantidad reintegrada. Where can i file my 2012 taxes Para detalles consulte la sección Reintegros , anteriormente. Where can i file my 2012 taxes Fondo privado de desempleo. Where can i file my 2012 taxes   Los pagos de beneficios por desempleo de un fondo privado (no sindical) al que aporta de manera voluntaria están sujetos a impuestos sólo si las cantidades que recibe son mayores a los pagos totales que realiza al fondo. Where can i file my 2012 taxes Declare la cantidad sujeta a impuestos en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Pagos por un sindicato. Where can i file my 2012 taxes   Los beneficios que recibe como miembro desempleado de un sindicato provenientes de cuotas sindicales regulares se incluyen en su ingreso en la línea 21 del Formulario 1040. Where can i file my 2012 taxes No obstante, si aporta a un fondo sindical especial y sus pagos al fondo no son deducibles, los beneficios por desempleo que usted reciba del fondo se pueden incluir en su ingreso solamente en la medida en que sean mayores que sus aportes. Where can i file my 2012 taxes Salario anual garantizado. Where can i file my 2012 taxes   Los pagos que reciba de su empleador durante períodos de desempleo, conforme a un acuerdo sindical que le garantice el pago completo durante el año, están sujetos a impuestos como salario. Where can i file my 2012 taxes Inclúyalos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. Where can i file my 2012 taxes Empleados estatales. Where can i file my 2012 taxes   El estado puede efectuar pagos similares a la compensación por desempleo del estado a sus empleados que no estén cubiertos por la ley de compensación por desempleo de dicho estado. Where can i file my 2012 taxes Aunque los pagos están sujetos a impuestos en su totalidad, no los declare como compensación por desempleo. Where can i file my 2012 taxes Declare estos pagos en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública No incluya en su ingreso beneficios pagados por el gobierno de un fondo público de bienestar social basados en necesidad, tales como pagos efectuados a una persona ciega conforme a una ley estatal de asistencia pública. Where can i file my 2012 taxes Los pagos de un fondo estatal para víctimas de delitos no se deben incluir en los ingresos de las víctimas si se efectúan por bienestar social. Where can i file my 2012 taxes No deduzca gastos médicos que se reembolsen a través de ese tipo de fondo. Where can i file my 2012 taxes En sus ingresos tiene que incluir todos los pagos de bienestar social que sean por compensación por servicios o que se obtengan de manera fraudulenta. Where can i file my 2012 taxes Pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales. Where can i file my 2012 taxes   Los pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales (RTAA, por sus siglas en ingles) que usted recibió de una agencia estatal tienen que incluirse en sus ingresos. Where can i file my 2012 taxes El estado tiene que enviarle el Formulario 1099-G para informarle de qué cantidad debe incluir como ingreso. Where can i file my 2012 taxes Dicha cantidad se debe anotar en la línea 21 del Formulario 1040. Where can i file my 2012 taxes Personas incapacitadas. Where can i file my 2012 taxes   Si tiene una incapacidad, tiene que incluir en su ingreso la compensación recibida a cambio de los servicios que haya prestado, a menos que la compensación se excluya de otro modo. Where can i file my 2012 taxes Sin embargo, no incluya en su ingreso el valor de bienes, servicios y dinero en efectivo que reciba, no por sus servicios, sino por su capacitación y rehabilitación porque tiene una incapacidad. Where can i file my 2012 taxes Las cantidades excluibles incluyen pagos por transporte y cuidado proporcionado por un asistente, como los servicios de un intérprete para sordos, servicios de un lector para ciegos y para ayudar a personas con discapacidad intelectual a hacer su trabajo. Where can i file my 2012 taxes Subvenciones de asistencia en caso de desastre. Where can i file my 2012 taxes    No incluya en su ingreso las subvenciones recibidas después de un desastre conforme a la Robert T. Where can i file my 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Where can i file my 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) si los pagos de subvenciones se realizaron para ayudarlo a satisfacer gastos necesarios o necesidades urgentes como gastos médicos, dentales, de vivienda, de bienes muebles, de transporte, cuidado de menores o funerarios. Where can i file my 2012 taxes No deduzca gastos por pérdidas fortuitas ni gastos médicos que sean específicamente reembolsados por estas subvenciones como ayuda por desastres. Where can i file my 2012 taxes Si ha deducido una pérdida por hecho fortuito por la pérdida de su residencia personal y recibe posteriormente una subvención de ayuda por desastres por la pérdida de dicha residencia, es posible que tenga que incluir la totalidad o parte de la subvención en los ingresos sujetos a impuestos. Where can i file my 2012 taxes Vea Recuperación de Fondos , anteriormente. Where can i file my 2012 taxes Los pagos de asistencia por desempleo conforme a la Ley se consideran compensación por desempleo sujeta a impuestos. Where can i file my 2012 taxes Consulte Compensación por desempleo , anteriormente, bajo Beneficios por Desempleo . Where can i file my 2012 taxes Pagos de asistencia en caso de desastres. Where can i file my 2012 taxes   Puede excluir de su ingreso toda cantidad que reciba en forma de pago calificado de asistencia en caso de desastres. Where can i file my 2012 taxes Un pago calificado de asistencia en caso de desastres es una cantidad que recibe: Para reembolsar o pagar gastos personales, familiares, de vivienda o funerarios razonables y necesarios ocasionados por un desastre calificado; Para reembolsar o pagar gastos razonables y necesarios en los que haya incurrido por la reparación o rehabilitación de su vivienda o la reparación o reemplazo de su contenido, siempre que esto se deba a un desastre calificado; De una persona encargada del suministro o venta de transporte como transportista habitual, debido a la muerte o lesiones corporales ocurridas como resultado de un desastre calificado o De un gobierno, agencia u organismo federal, estatal o local con respecto a un desastre calificado con el propósito de promover el bienestar social general. Where can i file my 2012 taxes Sólo puede excluir esta cantidad siempre que los gastos que ésta cubre no los pague un seguro u otro medio. Where can i file my 2012 taxes La exclusión no es aplicable si fue participante o conspirador en una acción terrorista o representante de un participante o conspirador. Where can i file my 2012 taxes   Un desastre calificado es: Un desastre originado por una acción terrorista o militar; Una zona de desastre declarada como tal por el gobierno federal o Un desastre originado por un accidente que involucra a un transportista común, u originado por otro hecho, que el Secretario del Tesoro o su delegado declara como catástrofe. Where can i file my 2012 taxes   Para las cantidades pagadas bajo el punto (4), un desastre que reúne los requisitos si una autoridad federal, estatal o local determina que dicho desastre justifica la asistencia por parte de un gobierno, agencia u organismo federal, estatal o local. Where can i file my 2012 taxes Pagos para la mitigación de desastres. Where can i file my 2012 taxes   También puede excluir de su ingreso todo monto que reciba por concepto de pago calificado de mitigación de desastres. Where can i file my 2012 taxes Los pagos calificados para la mitigación de desastres también se pagan en su mayoría durante el período inmediatamente después de los daños a la propiedad debidos a un desastre natural. Where can i file my 2012 taxes Sin embargo, los pagos de mitigación de desastres se utilizan para mitigar (reducir la seriedad de) daños potenciales de futuros desastres naturales. Where can i file my 2012 taxes Le son pagados a través de gobiernos estatales y locales conforme a las disposiciones de la Robert T. Where can i file my 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Where can i file my 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) o la National Flood Insurance Act (Ley Nacional de Seguro contra Inundaciones). Where can i file my 2012 taxes   Usted no puede aumentar la base original ni la base ajustada de su propiedad debido a mejoras hechas con pagos para la mitigación de desastres no sujetos a impuestos. Where can i file my 2012 taxes Programa de modificación de préstamos hipotecarios (HAMP). Where can i file my 2012 taxes   Si recibe pagos de Pay-for-Performance Success Payments (Pago de incentivo a condición de que el prestatario efectúe puntualmente los pagos mensuales de una hipoteca) conforme al Home Affordable Modification Program (Programa de modificación asequible de hipotecas residenciales o HAMP, por sus siglas en inglés), dichos pagos no están sujetos a impuestos. Where can i file my 2012 taxes Pagos de asistencia hipotecaria conforme a la sección 235 de la Ley Nacional de Vivienda. Where can i file my 2012 taxes   Los pagos realizados conforme a la sección 235 de la National Housing Act (Ley Nacional de Vivienda) para asistencia hipotecaria no se incluyen en los ingresos del propietario. Where can i file my 2012 taxes Los intereses pagados por el propietario bajo el programa de asistencia hipotecaria no se pueden deducir. Where can i file my 2012 taxes Medicare. Where can i file my 2012 taxes   Los beneficios del seguro Medicare recibidos conforme al Título XVIII de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos por los cuales se pagan. Where can i file my 2012 taxes Esto incluye beneficios básicos (parte A (Beneficios del Seguro Hospitalario para Ancianos)) y suplementarios (parte B (Beneficios Suplementarios del Seguro Médico para Ancianos)). Where can i file my 2012 taxes Beneficios del seguro por vejez, sobrevivientes e incapacidad (OASDI). Where can i file my 2012 taxes   Por lo general, los pagos del seguro por vejez, sobrevivientes e incapacidad (OASDI, por sus siglas en inglés), conforme a la sección 202 del Título II de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos que reciben el pago. Where can i file my 2012 taxes Esto corresponde a los beneficios de seguros por vejez y beneficios de seguros para cónyuges, hijos, viudos, madres y padres, además del pago en suma global por fallecimiento. Where can i file my 2012 taxes Programa de Nutrición para Ancianos. Where can i file my 2012 taxes    Los beneficios de alimentos que usted recibe bajo el Programa de Nutrición para Ancianos no están sujetos a impuestos. Where can i file my 2012 taxes Si prepara y sirve comidas gratuitas para el programa, incluya en sus ingresos como salario el pago en efectivo que recibe, aun si también reúne los requisitos para recibir beneficios para alimentos. Where can i file my 2012 taxes Pagos para la reducción del costo de energía en invierno. Where can i file my 2012 taxes   Los pagos efectuados por un estado a personas calificadas para reducir el costo del uso de energía en invierno no están sujetos a impuestos. Where can i file my 2012 taxes Otros Ingresos A continuación aparecen otros temas breves. Where can i file my 2012 taxes Estos temas, sobre otros ingresos, están referidos en publicaciones que provee