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Where To File A 1040x

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Where To File A 1040x

Where to file a 1040x 2. Where to file a 1040x   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Where to file a 1040x Divorcio y nuevo matrimonio. Where to file a 1040x Matrimonios anulados. Where to file a 1040x Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Where to file a 1040x Personas consideradas casadas. Where to file a 1040x Matrimonio del mismo sexo. Where to file a 1040x Cónyuge fallecido durante el año. Where to file a 1040x Personas casadas que viven separadas. Where to file a 1040x Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Where to file a 1040x  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Where to file a 1040x Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Where to file a 1040x Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Where to file a 1040x Hay cinco estados civiles para efectos de la declaración: Soltero. Where to file a 1040x Casado que presenta una declaración conjunta. Where to file a 1040x Casado que presenta una declaración por separado. Where to file a 1040x Cabeza de familia. Where to file a 1040x Viudo que reúne los requisitos con hijo dependiente. Where to file a 1040x Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Where to file a 1040x Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Where to file a 1040x También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Where to file a 1040x Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Where to file a 1040x S. Where to file a 1040x Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Where to file a 1040x Personas no casadas. Where to file a 1040x   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Where to file a 1040x La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Where to file a 1040x Personas divorciadas. Where to file a 1040x   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Where to file a 1040x Divorcio y nuevo matrimonio. Where to file a 1040x   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Where to file a 1040x Matrimonios anulados. Where to file a 1040x    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Where to file a 1040x Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Where to file a 1040x S. Where to file a 1040x Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Where to file a 1040x Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Where to file a 1040x Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Where to file a 1040x Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Where to file a 1040x Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Where to file a 1040x   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Where to file a 1040x Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Where to file a 1040x Personas casadas. Where to file a 1040x   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Where to file a 1040x Personas consideradas casadas. Where to file a 1040x   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Where to file a 1040x Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Where to file a 1040x Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Where to file a 1040x Están separados por un decreto provisional (o sea, que no es final) de divorcio. Where to file a 1040x Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Where to file a 1040x Matrimonio del mismo sexo. Where to file a 1040x   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Where to file a 1040x El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Where to file a 1040x Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Where to file a 1040x Para más detalles, consulte la Publicación 501, en inglés. Where to file a 1040x Cónyuge fallecido durante el año. Where to file a 1040x   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Where to file a 1040x   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Where to file a 1040x También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Where to file a 1040x   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Where to file a 1040x El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Where to file a 1040x Personas casadas que viven separadas. Where to file a 1040x   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Where to file a 1040x Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Where to file a 1040x Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Where to file a 1040x Vea más adelante Cabeza de Familia . Where to file a 1040x Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Where to file a 1040x Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Where to file a 1040x Viudo. Where to file a 1040x   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Where to file a 1040x No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Where to file a 1040x Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Where to file a 1040x Cómo presentar la declaración. Where to file a 1040x   Puede presentar el Formulario 1040. Where to file a 1040x Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Where to file a 1040x Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Where to file a 1040x Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Where to file a 1040x Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Where to file a 1040x Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Where to file a 1040x En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Where to file a 1040x Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Where to file a 1040x Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Where to file a 1040x Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Where to file a 1040x Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Where to file a 1040x Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Where to file a 1040x Cómo presentar la declaración. Where to file a 1040x   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Where to file a 1040x Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Where to file a 1040x Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Where to file a 1040x Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Where to file a 1040x Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Where to file a 1040x Cónyuge fallecido. Where to file a 1040x   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Where to file a 1040x Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Where to file a 1040x   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Where to file a 1040x Personas divorciadas. Where to file a 1040x   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Where to file a 1040x Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Where to file a 1040x Período contable. Where to file a 1040x   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Where to file a 1040x Vea Períodos Contables y Métodos Contables , en el capítulo 1. Where to file a 1040x Responsabilidad conjunta. Where to file a 1040x   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Where to file a 1040x Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Where to file a 1040x O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Where to file a 1040x Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Where to file a 1040x   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Where to file a 1040x Contribuyente divorciado. Where to file a 1040x   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Where to file a 1040x Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Where to file a 1040x Alivio tributario en el caso de obligación conjunta. Where to file a 1040x   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Where to file a 1040x Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Where to file a 1040x   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Where to file a 1040x Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Where to file a 1040x Alivio equitativo. Where to file a 1040x    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Where to file a 1040x En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Where to file a 1040x Firma de la declaración conjunta. Where to file a 1040x   Cada cónyuge está obligado, por lo general, a firmar la declaración. Where to file a 1040x De lo contrario, no se considerará declaración conjunta. Where to file a 1040x Si el cónyuge falleció antes de firmar la declaración. Where to file a 1040x   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Where to file a 1040x Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Where to file a 1040x Cónyuge ausente del hogar. Where to file a 1040x   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Where to file a 1040x Impedimento para firmar la declaración debido a enfermedad o lesión. Where to file a 1040x   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Where to file a 1040x Asegúrese también de firmar en el espacio correspondiente a su firma. Where to file a 1040x Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Where to file a 1040x Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Where to file a 1040x Si firma como tutor de su cónyuge. Where to file a 1040x   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Where to file a 1040x Cónyuge en zona de combate. Where to file a 1040x   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Where to file a 1040x Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Where to file a 1040x Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Where to file a 1040x Otras razones por las cuales su cónyuge no puede firmar. Where to file a 1040x    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Where to file a 1040x Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Where to file a 1040x Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Where to file a 1040x Extranjero no residente o extranjero con doble estado de residencia. Where to file a 1040x   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Where to file a 1040x Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Where to file a 1040x Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Where to file a 1040x Vea el capítulo 1 de la Publicación 519, en inglés. Where to file a 1040x Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Where to file a 1040x Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Where to file a 1040x Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Where to file a 1040x Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Where to file a 1040x Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Where to file a 1040x Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Where to file a 1040x El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Where to file a 1040x Para información adicional, vea Cabeza de Familia , más adelante. Where to file a 1040x Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Where to file a 1040x Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Where to file a 1040x De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Where to file a 1040x Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Where to file a 1040x Cómo presentar la declaración. Where to file a 1040x   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Where to file a 1040x Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Where to file a 1040x Puede presentar el Formulario 1040. Where to file a 1040x Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Where to file a 1040x Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Where to file a 1040x Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Where to file a 1040x Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Where to file a 1040x Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Where to file a 1040x Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Where to file a 1040x Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Where to file a 1040x   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Where to file a 1040x La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Where to file a 1040x No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Where to file a 1040x Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Where to file a 1040x Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Where to file a 1040x No puede tomar el crédito por ingreso del trabajo. Where to file a 1040x No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Where to file a 1040x No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Where to file a 1040x No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Where to file a 1040x Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Where to file a 1040x Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Where to file a 1040x Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Where to file a 1040x Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Where to file a 1040x Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Where to file a 1040x Límites del ingreso bruto ajustado. Where to file a 1040x   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Where to file a 1040x Arreglos de ahorros para la jubilación. Where to file a 1040x   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Where to file a 1040x Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Where to file a 1040x Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Where to file a 1040x Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Where to file a 1040x Pérdidas de actividades de alquiler. Where to file a 1040x   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Where to file a 1040x Esto se denomina “descuento especial”. Where to file a 1040x Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Where to file a 1040x Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Where to file a 1040x Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Where to file a 1040x Estados donde rige la ley de los bienes gananciales. Where to file a 1040x   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Where to file a 1040x Vea la Publicación 555, en inglés. Where to file a 1040x Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Where to file a 1040x Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Where to file a 1040x Este plazo no incluye prórroga alguna. Where to file a 1040x Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Where to file a 1040x Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Where to file a 1040x Excepción. Where to file a 1040x   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Where to file a 1040x El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Where to file a 1040x Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Where to file a 1040x Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Where to file a 1040x Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Where to file a 1040x Pagó más de la mitad del costo de mantener una vivienda durante el año. Where to file a 1040x Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Where to file a 1040x Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Where to file a 1040x Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Where to file a 1040x Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Where to file a 1040x Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Where to file a 1040x Hijos secuestrados. Where to file a 1040x   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Where to file a 1040x Para más información, vea la Publicación 501, en inglés. Where to file a 1040x Cómo presentar la declaración. Where to file a 1040x   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Where to file a 1040x Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Where to file a 1040x Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Where to file a 1040x Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Where to file a 1040x Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Where to file a 1040x Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Where to file a 1040x Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Where to file a 1040x Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Where to file a 1040x Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Where to file a 1040x Vea más adelante Ausencias temporales , bajo Persona Calificada. Where to file a 1040x Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Where to file a 1040x (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Where to file a 1040x Tiene que tener derecho a reclamar una exención por el hijo. Where to file a 1040x No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Where to file a 1040x Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Where to file a 1040x Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Where to file a 1040x Vea la Publicación 555, en inglés, para más información. Where to file a 1040x Hoja de Trabajo 2-1. Where to file a 1040x Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Where to file a 1040x Cónyuge extranjero no residente. Where to file a 1040x   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Where to file a 1040x No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Where to file a 1040x Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Where to file a 1040x Elección de incluir al cónyuge en la declaración como residente. Where to file a 1040x   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Where to file a 1040x Vea la Publicación 519, U. Where to file a 1040x S. Where to file a 1040x Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Where to file a 1040x Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Where to file a 1040x Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Where to file a 1040x Costos que se incluyen. Where to file a 1040x   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Where to file a 1040x   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Where to file a 1040x No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Where to file a 1040x Costos que no se incluyen. Where to file a 1040x   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Where to file a 1040x Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Where to file a 1040x Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Where to file a 1040x Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Where to file a 1040x Ejemplo 1: hijo. Where to file a 1040x Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Where to file a 1040x Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Where to file a 1040x Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Where to file a 1040x Ejemplo 2: hijo no considerado persona calificada. Where to file a 1040x Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Where to file a 1040x Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Where to file a 1040x Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Where to file a 1040x Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Where to file a 1040x Ejemplo 3: novia. Where to file a 1040x Su novia vivió con usted durante todo el año. Where to file a 1040x Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Where to file a 1040x Vea la Tabla 2-1 . Where to file a 1040x Ejemplo 4: el hijo de su novia. Where to file a 1040x Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Where to file a 1040x No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Where to file a 1040x Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Where to file a 1040x Vivienda de una persona calificada. Where to file a 1040x   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Where to file a 1040x Regla especial para los padres. Where to file a 1040x   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Where to file a 1040x Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Where to file a 1040x También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Where to file a 1040x   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Where to file a 1040x Fallecimiento o nacimiento. Where to file a 1040x   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Where to file a 1040x Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Where to file a 1040x Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Where to file a 1040x Ausencias temporales. Where to file a 1040x   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Where to file a 1040x Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Where to file a 1040x Usted tiene que continuar manteniendo la vivienda durante la ausencia. Where to file a 1040x Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Where to file a 1040x El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Where to file a 1040x Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Where to file a 1040x Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Where to file a 1040x Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Where to file a 1040x Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Where to file a 1040x Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Where to file a 1040x Cómo presentar la declaración. Where to file a 1040x   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Where to file a 1040x Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Where to file a 1040x Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Where to file a 1040x Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Where to file a 1040x Tabla 2-1. Where to file a 1040x ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Where to file a 1040x SI la persona es su . Where to file a 1040x . Where to file a 1040x . Where to file a 1040x   Y . Where to file a 1040x . Where to file a 1040x . Where to file a 1040x   ENTONCES esa persona . Where to file a 1040x . Where to file a 1040x . Where to file a 1040x hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Where to file a 1040x   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Where to file a 1040x   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Where to file a 1040x 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Where to file a 1040x 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Where to file a 1040x pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Where to file a 1040x   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Where to file a 1040x   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Where to file a 1040x   usted no puede reclamar una exención por él o ella   no es una persona calificada. Where to file a 1040x 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Where to file a 1040x 2El término hijo calificado se define en el capítulo 3. Where to file a 1040x Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Where to file a 1040x Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Where to file a 1040x 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Where to file a 1040x 4El término “ pariente calificado ” se define en el capítulo 3. Where to file a 1040x 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Where to file a 1040x Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Where to file a 1040x 6Vea Regla especial para los padres . Where to file a 1040x   Requisitos. Where to file a 1040x   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Where to file a 1040x No importa si usted de hecho llegó a presentar una declaración conjunta. Where to file a 1040x Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Where to file a 1040x Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Where to file a 1040x Esto no incluye a un hijo de crianza. Where to file a 1040x Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Where to file a 1040x Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Where to file a 1040x También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Where to file a 1040x Pagó más de la mitad del costo de mantener una vivienda durante el año. Where to file a 1040x Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Where to file a 1040x Ejemplo. Where to file a 1040x La esposa de Juan falleció en el año 2011. Where to file a 1040x Él no se ha vuelto a casar. Where to file a 1040x Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Where to file a 1040x En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Where to file a 1040x En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Where to file a 1040x Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Where to file a 1040x Fallecimiento o nacimiento. Where to file a 1040x    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Where to file a 1040x Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Where to file a 1040x Hijos secuestrados. Where to file a 1040x   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Where to file a 1040x Para más información, vea la Publicación 501, en inglés. Where to file a 1040x Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Where to file a 1040x Prev  Up  Next   Home   More Online Publications
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Buying a New Car

Whether you are buying or leasing a vehicle, these tips will help you get the best deal and avoid problems.

  • Check out different vehicles. Do your research first and compare vehicles. You can go to the website of every car manufacturer and review every model of car available. In fact, most manufacturer sites will even let you use drop down menus to “build” an electronic version of your dream car. Then, when you decide which model, colors, and accessories you want, you can hit the locate dealer button and find the closest showroom that has your car.
  • Research the dealer’s price for the car and options. It’s easier to get the best price when you know what the dealer paid for a vehicle. The dealer invoice price is available at a number of websites and in printed pricing guides. Consumer Reports provides the wholesale price; this figure factors in dealer incentives from a manufacturer and is a more accurate estimate of what a dealer is paying for a vehicle.
  • Special Discounts. Determine if you qualify for special discounts or rebates for military personnel, students or other qualifying groups.
  • Negotiate. Negotiate up from the invoice price instead of down from the inflated price to get a good deal.
  • Find out if the manufacturer is offering rebates that will lower the cost. Two websites that offer this information are Carsdirect.com and Autopedia.com.
  • Get price quotes from several dealers. Find out if the amounts quoted are the prices before or after rebates are deducted.
  • Avoid low-value extras such as credit insurance, auto club memberships, extended warranties, rust proofing and upholstery finishes. You do not have to purchase credit insurance in order to get a loan.
  • Hybrid-electric cars are becoming popular among consumers interested in fuel economy and reducing their negative impact on the environment. These cars combine the benefits of gasoline engines and electric motors and can be configured to achieve different objectives such as improved fuel economy, increased power, or additional auxiliary power.

The Where To File A 1040x

Where to file a 1040x 5. Where to file a 1040x   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Where to file a 1040x Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Where to file a 1040x   If you are a U. Where to file a 1040x S. Where to file a 1040x citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Where to file a 1040x S. Where to file a 1040x law. Where to file a 1040x This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Where to file a 1040x This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Where to file a 1040x If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Where to file a 1040x For details, see Publication 54, Tax Guide for U. Where to file a 1040x S. Where to file a 1040x Citizens and Resident Aliens Abroad. Where to file a 1040x Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Where to file a 1040x The following topics are included. Where to file a 1040x Bonuses and awards. Where to file a 1040x Special rules for certain employees. Where to file a 1040x Sickness and injury benefits. Where to file a 1040x The chapter explains what income is included in the employee's gross income and what is not included. Where to file a 1040x Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Where to file a 1040x Form W-2. Where to file a 1040x    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Where to file a 1040x Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Where to file a 1040x   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Where to file a 1040x These wages must be included on line 7 of Form 1040. Where to file a 1040x See Form 8919 for more information. Where to file a 1040x Childcare providers. Where to file a 1040x    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Where to file a 1040x If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Where to file a 1040x You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Where to file a 1040x Babysitting. Where to file a 1040x   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Where to file a 1040x Miscellaneous Compensation This section discusses different types of employee compensation. Where to file a 1040x Advance commissions and other earnings. Where to file a 1040x   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Where to file a 1040x    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Where to file a 1040x If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Where to file a 1040x See Repayments in chapter 12. Where to file a 1040x Allowances and reimbursements. Where to file a 1040x    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Where to file a 1040x If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Where to file a 1040x Back pay awards. Where to file a 1040x    Include in income amounts you are awarded in a settlement or judgment for back pay. Where to file a 1040x These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Where to file a 1040x They should be reported to you by your employer on Form W-2. Where to file a 1040x Bonuses and awards. Where to file a 1040x   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Where to file a 1040x These include prizes such as vacation trips for meeting sales goals. Where to file a 1040x If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Where to file a 1040x However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Where to file a 1040x Employee achievement award. Where to file a 1040x   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Where to file a 1040x However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Where to file a 1040x Your employer can tell you whether your award is a qualified plan award. Where to file a 1040x Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Where to file a 1040x   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Where to file a 1040x A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Where to file a 1040x Example. Where to file a 1040x Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Where to file a 1040x Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Where to file a 1040x However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Where to file a 1040x Differential wage payments. Where to file a 1040x   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Where to file a 1040x These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Where to file a 1040x The payments are reported as wages on Form W-2. Where to file a 1040x Government cost-of-living allowances. Where to file a 1040x   Most payments received by U. Where to file a 1040x S. Where to file a 1040x Government civilian employees for working abroad are taxable. Where to file a 1040x However, certain cost-of-living allowances are tax free. Where to file a 1040x Publication 516, U. Where to file a 1040x S. Where to file a 1040x Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Where to file a 1040x Nonqualified deferred compensation plans. Where to file a 1040x   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Where to file a 1040x This amount is shown on Form W-2, box 12, using code Y. Where to file a 1040x This amount is not included in your income. Where to file a 1040x   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Where to file a 1040x This amount is included in your wages shown on Form W-2, box 1. Where to file a 1040x It is also shown on Form W-2, box 12, using code Z. Where to file a 1040x Note received for services. Where to file a 1040x    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Where to file a 1040x When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Where to file a 1040x Do not include that part again in your income. Where to file a 1040x Include the rest of the payment in your income in the year of payment. Where to file a 1040x   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Where to file a 1040x Severance pay. Where to file a 1040x   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Where to file a 1040x Accrued leave payment. Where to file a 1040x    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Where to file a 1040x   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Where to file a 1040x You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Where to file a 1040x Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Where to file a 1040x Outplacement services. Where to file a 1040x   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Where to file a 1040x    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Where to file a 1040x Sick pay. Where to file a 1040x   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Where to file a 1040x In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Where to file a 1040x A state sickness or disability fund. Where to file a 1040x An association of employers or employees. Where to file a 1040x An insurance company, if your employer paid for the plan. Where to file a 1040x However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Where to file a 1040x For more information, see Publication 525. Where to file a 1040x Social security and Medicare taxes paid by employer. Where to file a 1040x   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Where to file a 1040x The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Where to file a 1040x However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Where to file a 1040x Stock appreciation rights. Where to file a 1040x   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Where to file a 1040x When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Where to file a 1040x You include the cash payment in your income in the year you use the right. Where to file a 1040x Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Where to file a 1040x Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Where to file a 1040x Accounting period. Where to file a 1040x   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Where to file a 1040x Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Where to file a 1040x The general rule: benefits are reported for a full calendar year (January 1–December 31). Where to file a 1040x The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Where to file a 1040x For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Where to file a 1040x  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Where to file a 1040x   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Where to file a 1040x Form W-2. Where to file a 1040x   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Where to file a 1040x Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Where to file a 1040x However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Where to file a 1040x Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Where to file a 1040x Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Where to file a 1040x For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Where to file a 1040x Long-term care coverage. Where to file a 1040x    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Where to file a 1040x However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Where to file a 1040x This amount will be reported as wages in box 1 of your Form W-2. Where to file a 1040x   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Where to file a 1040x Archer MSA contributions. Where to file a 1040x    Contributions by your employer to your Archer MSA generally are not included in your income. Where to file a 1040x Their total will be reported in box 12 of Form W-2 with code R. Where to file a 1040x You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Where to file a 1040x File the form with your return. Where to file a 1040x Health flexible spending arrangement (health FSA). Where to file a 1040x   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Where to file a 1040x Note. Where to file a 1040x Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Where to file a 1040x The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Where to file a 1040x For more information, see Notice 2012-40, 2012-26 I. Where to file a 1040x R. Where to file a 1040x B. Where to file a 1040x 1046, available at www. Where to file a 1040x irs. Where to file a 1040x gov/irb/2012-26 IRB/ar09. Where to file a 1040x html. Where to file a 1040x Health reimbursement arrangement (HRA). Where to file a 1040x   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Where to file a 1040x Health savings accounts (HSA). Where to file a 1040x   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Where to file a 1040x Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Where to file a 1040x Contributions made by your employer are not included in your income. Where to file a 1040x Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Where to file a 1040x Distributions not used for qualified medical expenses are included in your income. Where to file a 1040x See Publication 969 for the requirements of an HSA. Where to file a 1040x   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Where to file a 1040x The contributions are treated as a distribution of money and are not included in the partner's gross income. Where to file a 1040x Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Where to file a 1040x In both situations, the partner can deduct the contribution made to the partner's HSA. Where to file a 1040x   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Where to file a 1040x The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Where to file a 1040x Qualified HSA funding distribution. Where to file a 1040x   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Where to file a 1040x See Publication 590 for the requirements for these qualified HSA funding distributions. Where to file a 1040x Failure to maintain eligibility. Where to file a 1040x   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Where to file a 1040x If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Where to file a 1040x This income is also subject to an additional 10% tax. Where to file a 1040x Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Where to file a 1040x See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Where to file a 1040x Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Where to file a 1040x They also are included as social security and Medicare wages in boxes 3 and 5. Where to file a 1040x However, they are not included as wages in box 1. Where to file a 1040x To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Where to file a 1040x File the form with your return. Where to file a 1040x De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Where to file a 1040x In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Where to file a 1040x Holiday gifts. Where to file a 1040x   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Where to file a 1040x However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Where to file a 1040x Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Where to file a 1040x For more information, see Publication 970, Tax Benefits for Education. Where to file a 1040x Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Where to file a 1040x However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Where to file a 1040x For exceptions, see Entire cost excluded , and Entire cost taxed , later. Where to file a 1040x If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Where to file a 1040x Also, it is shown separately in box 12 with code C. Where to file a 1040x Group-term life insurance. Where to file a 1040x   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Where to file a 1040x Permanent benefits. Where to file a 1040x   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Where to file a 1040x Your employer should be able to tell you the amount to include in your income. Where to file a 1040x Accidental death benefits. Where to file a 1040x   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Where to file a 1040x Former employer. Where to file a 1040x   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Where to file a 1040x Also, it is shown separately in box 12 with code C. Where to file a 1040x Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Where to file a 1040x You must pay these taxes with your income tax return. Where to file a 1040x Include them on line 60, Form 1040, and follow the instructions for line 60. Where to file a 1040x For more information, see the Instructions for Form 1040. Where to file a 1040x Two or more employers. Where to file a 1040x   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Where to file a 1040x If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Where to file a 1040x You must figure how much to include in your income. Where to file a 1040x Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Where to file a 1040x Figuring the taxable cost. Where to file a 1040x   Use the following worksheet to figure the amount to include in your income. Where to file a 1040x     Worksheet 5-1. Where to file a 1040x Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Where to file a 1040x Enter the total amount of your insurance coverage from your employer(s) 1. Where to file a 1040x   2. Where to file a 1040x Limit on exclusion for employer-provided group-term life insurance coverage 2. Where to file a 1040x 50,000 3. Where to file a 1040x Subtract line 2 from line 1 3. Where to file a 1040x   4. Where to file a 1040x Divide line 3 by $1,000. Where to file a 1040x Figure to the nearest tenth 4. Where to file a 1040x   5. Where to file a 1040x Go to Table 5-1. Where to file a 1040x Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Where to file a 1040x   6. Where to file a 1040x Multiply line 4 by line 5 6. Where to file a 1040x   7. Where to file a 1040x Enter the number of full months of coverage at this cost. Where to file a 1040x 7. Where to file a 1040x   8. Where to file a 1040x Multiply line 6 by line 7 8. Where to file a 1040x   9. Where to file a 1040x Enter the premiums you paid per month 9. Where to file a 1040x       10. Where to file a 1040x Enter the number of months you paid the premiums 10. Where to file a 1040x       11. Where to file a 1040x Multiply line 9 by line 10. Where to file a 1040x 11. Where to file a 1040x   12. Where to file a 1040x Subtract line 11 from line 8. Where to file a 1040x Include this amount in your income as wages 12. Where to file a 1040x      Table 5-1. Where to file a 1040x Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Where to file a 1040x 05 25 through 29 . Where to file a 1040x 06 30 through 34 . Where to file a 1040x 08 35 through 39 . Where to file a 1040x 09 40 through 44 . Where to file a 1040x 10 45 through 49 . Where to file a 1040x 15 50 through 54 . Where to file a 1040x 23 55 through 59 . Where to file a 1040x 43 60 through 64 . Where to file a 1040x 66 65 through 69 1. Where to file a 1040x 27 70 and older 2. Where to file a 1040x 06 Example. Where to file a 1040x You are 51 years old and work for employers A and B. Where to file a 1040x Both employers provide group-term life insurance coverage for you for the entire year. Where to file a 1040x Your coverage is $35,000 with employer A and $45,000 with employer B. Where to file a 1040x You pay premiums of $4. Where to file a 1040x 15 a month under the employer B group plan. Where to file a 1040x You figure the amount to include in your income as shown in Worksheet 5-1. Where to file a 1040x Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Where to file a 1040x Worksheet 5-1. Where to file a 1040x Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Where to file a 1040x Enter the total amount of your insurance coverage from your employer(s) 1. Where to file a 1040x 80,000 2. Where to file a 1040x Limit on exclusion for employer-provided group-term life insurance coverage 2. Where to file a 1040x 50,000 3. Where to file a 1040x Subtract line 2 from line 1 3. Where to file a 1040x 30,000 4. Where to file a 1040x Divide line 3 by $1,000. Where to file a 1040x Figure to the nearest tenth 4. Where to file a 1040x 30. Where to file a 1040x 0 5. Where to file a 1040x Go to Table 5-1. Where to file a 1040x Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Where to file a 1040x . Where to file a 1040x 23 6. Where to file a 1040x Multiply line 4 by line 5 6. Where to file a 1040x 6. Where to file a 1040x 90 7. Where to file a 1040x Enter the number of full months of coverage at this cost. Where to file a 1040x 7. Where to file a 1040x 12 8. Where to file a 1040x Multiply line 6 by line 7 8. Where to file a 1040x 82. Where to file a 1040x 80 9. Where to file a 1040x Enter the premiums you paid per month 9. Where to file a 1040x 4. Where to file a 1040x 15     10. Where to file a 1040x Enter the number of months you paid the premiums 10. Where to file a 1040x 12     11. Where to file a 1040x Multiply line 9 by line 10. Where to file a 1040x 11. Where to file a 1040x 49. Where to file a 1040x 80 12. Where to file a 1040x Subtract line 11 from line 8. Where to file a 1040x Include this amount in your income as wages 12. Where to file a 1040x 33. Where to file a 1040x 00 Entire cost excluded. Where to file a 1040x   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Where to file a 1040x You are permanently and totally disabled and have ended your employment. Where to file a 1040x Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Where to file a 1040x A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Where to file a 1040x (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Where to file a 1040x ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Where to file a 1040x Entire cost taxed. Where to file a 1040x   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Where to file a 1040x You are a key employee and your employer's plan discriminates in favor of key employees. Where to file a 1040x Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Where to file a 1040x Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Where to file a 1040x You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Where to file a 1040x Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Where to file a 1040x A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Where to file a 1040x Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Where to file a 1040x However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Where to file a 1040x Exclusion limit. Where to file a 1040x   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Where to file a 1040x   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Where to file a 1040x   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Where to file a 1040x   If the benefits have a value that is more than these limits, the excess must be included in your income. Where to file a 1040x You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Where to file a 1040x Commuter highway vehicle. Where to file a 1040x   This is a highway vehicle that seats at least six adults (not including the driver). Where to file a 1040x At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Where to file a 1040x Transit pass. Where to file a 1040x   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Where to file a 1040x Qualified parking. Where to file a 1040x   This is parking provided to an employee at or near the employer's place of business. Where to file a 1040x It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Where to file a 1040x It does not include parking at or near the employee's home. Where to file a 1040x Qualified bicycle commuting. Where to file a 1040x   This is reimbursement based on the number of qualified bicycle commuting months for the year. Where to file a 1040x A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Where to file a 1040x The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Where to file a 1040x Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Where to file a 1040x (Your employer can tell you whether your retirement plan is qualified. Where to file a 1040x ) However, the cost of life insurance coverage included in the plan may have to be included. Where to file a 1040x See Group-Term Life Insurance , earlier, under Fringe Benefits. Where to file a 1040x If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Where to file a 1040x However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Where to file a 1040x For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Where to file a 1040x S. Where to file a 1040x Civil Service Retirement Benefits, if you are a federal employee or retiree). Where to file a 1040x Elective deferrals. Where to file a 1040x   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Where to file a 1040x The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Where to file a 1040x An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Where to file a 1040x However, it is included in wages subject to social security and Medicare taxes. Where to file a 1040x   Elective deferrals include elective contributions to the following retirement plans. Where to file a 1040x Cash or deferred arrangements (section 401(k) plans). Where to file a 1040x The Thrift Savings Plan for federal employees. Where to file a 1040x Salary reduction simplified employee pension plans (SARSEP). Where to file a 1040x Savings incentive match plans for employees (SIMPLE plans). Where to file a 1040x Tax-sheltered annuity plans (403(b) plans). Where to file a 1040x Section 501(c)(18)(D) plans. Where to file a 1040x Section 457 plans. Where to file a 1040x Qualified automatic contribution arrangements. Where to file a 1040x   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Where to file a 1040x You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Where to file a 1040x The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Where to file a 1040x   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Where to file a 1040x Overall limit on deferrals. Where to file a 1040x   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Where to file a 1040x The limit for SIMPLE plans is $12,000. Where to file a 1040x The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Where to file a 1040x The limit for section 457 plans is the lesser of your includible compensation or $17,500. Where to file a 1040x Amounts deferred under specific plan limits are part of the overall limit on deferrals. Where to file a 1040x Designated Roth contributions. Where to file a 1040x   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Where to file a 1040x Designated Roth contributions are treated as elective deferrals, except that they are included in income. Where to file a 1040x Excess deferrals. Where to file a 1040x   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Where to file a 1040x However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Where to file a 1040x   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Where to file a 1040x See Publication 525 for a discussion of the tax treatment of excess deferrals. Where to file a 1040x Catch-up contributions. Where to file a 1040x   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Where to file a 1040x Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Where to file a 1040x However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Where to file a 1040x Your employer can tell you which kind of option you hold. Where to file a 1040x For more information, see Publication 525. Where to file a 1040x Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Where to file a 1040x However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Where to file a 1040x (You can choose to include the value of the property in your income in the year it is transferred to you. Where to file a 1040x ) For more information, see Restricted Property in Publication 525. Where to file a 1040x Dividends received on restricted stock. Where to file a 1040x   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Where to file a 1040x Your employer should include these payments on your Form W-2. Where to file a 1040x Stock you chose to include in income. Where to file a 1040x   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Where to file a 1040x Report them on your return as dividends. Where to file a 1040x For a discussion of dividends, see chapter 8. Where to file a 1040x    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Where to file a 1040x Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Where to file a 1040x Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Where to file a 1040x , in addition to your salary. Where to file a 1040x If the offering is made to the religious institution, it is not taxable to you. Where to file a 1040x If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Where to file a 1040x However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Where to file a 1040x See chapter 24. Where to file a 1040x Pension. Where to file a 1040x    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Where to file a 1040x It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Where to file a 1040x Housing. Where to file a 1040x    Special rules for housing apply to members of the clergy. Where to file a 1040x Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Where to file a 1040x However, the exclusion cannot be more than the reasonable pay for your service. Where to file a 1040x If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Where to file a 1040x The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Where to file a 1040x However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Where to file a 1040x For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to file a 1040x Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Where to file a 1040x Services performed for the order. Where to file a 1040x   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Where to file a 1040x   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Where to file a 1040x Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Where to file a 1040x Example. Where to file a 1040x You are a member of a church order and have taken a vow of poverty. Where to file a 1040x You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Where to file a 1040x You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Where to file a 1040x However, you remain under the general direction and control of the order. Where to file a 1040x You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Where to file a 1040x Services performed outside the order. Where to file a 1040x   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Where to file a 1040x They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Where to file a 1040x If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Where to file a 1040x Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Where to file a 1040x Example. Where to file a 1040x Mark Brown is a member of a religious order and has taken a vow of poverty. Where to file a 1040x He renounces all claims to his earnings and turns over his earnings to the order. Where to file a 1040x Mark is a schoolteacher. Where to file a 1040x He was instructed by the superiors of the order to get a job with a private tax-exempt school. Where to file a 1040x Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Where to file a 1040x Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Where to file a 1040x The wages Mark earns working for the school are included in his income. Where to file a 1040x Foreign Employer Special rules apply if you work for a foreign employer. Where to file a 1040x U. Where to file a 1040x S. Where to file a 1040x citizen. Where to file a 1040x   If you are a U. Where to file a 1040x S. Where to file a 1040x citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Where to file a 1040x Social security and Medicare taxes. Where to file a 1040x   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Where to file a 1040x However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Where to file a 1040x This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Where to file a 1040x Employees of international organizations or foreign governments. Where to file a 1040x   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Where to file a 1040x   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Where to file a 1040x You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Where to file a 1040x Your work is like the work done by employees of the United States in foreign countries. Where to file a 1040x The foreign government gives an equal exemption to employees of the United States in its country. Where to file a 1040x Waiver of alien status. Where to file a 1040x   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Where to file a 1040x See Foreign Employer in Publication 525. Where to file a 1040x Employment abroad. Where to file a 1040x   For information on the tax treatment of income earned abroad, see Publication 54. Where to file a 1040x Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Where to file a 1040x Allowances generally are not taxed. Where to file a 1040x For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Where to file a 1040x Differential wage payments. Where to file a 1040x   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Where to file a 1040x These wages are subject to income tax withholding and are reported on a Form W-2. Where to file a 1040x See the discussion under Miscellaneous Compensation , earlier. Where to file a 1040x Military retirement pay. Where to file a 1040x   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Where to file a 1040x Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Where to file a 1040x   For more detailed discussion of survivor annuities, see chapter 10. Where to file a 1040x Disability. Where to file a 1040x   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Where to file a 1040x Veterans' benefits. Where to file a 1040x   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Where to file a 1040x The following amounts paid to veterans or their families are not taxable. Where to file a 1040x Education, training, and subsistence allowances. Where to file a 1040x Disability compensation and pension payments for disabilities paid either to veterans or their families. Where to file a 1040x Grants for homes designed for wheelchair living. Where to file a 1040x Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Where to file a 1040x Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Where to file a 1040x Interest on insurance dividends you leave on deposit with the VA. Where to file a 1040x Benefits under a dependent-care assistance program. Where to file a 1040x The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Where to file a 1040x Payments made under the compensated work therapy program. Where to file a 1040x Any bonus payment by a state or political subdivision because of service in a combat zone. Where to file a 1040x Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Where to file a 1040x Peace Corps. Where to file a 1040x   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Where to file a 1040x Taxable allowances. Where to file a 1040x   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Where to file a 1040x Living allowances designated by the Director of the Peace Corps as basic compensation. Where to file a 1040x These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Where to file a 1040x Leave allowances. Where to file a 1040x Readjustment allowances or termination payments. Where to file a 1040x These are considered received by you when credited to your account. Where to file a 1040x Example. Where to file a 1040x Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Where to file a 1040x Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Where to file a 1040x Volunteers in Service to America (VISTA). Where to file a 1040x   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Where to file a 1040x National Senior Services Corps programs. Where to file a 1040x   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Where to file a 1040x Retired Senior Volunteer Program (RSVP). Where to file a 1040x Foster Grandparent Program. Where to file a 1040x Senior Companion Program. Where to file a 1040x Service Corps of Retired Executives (SCORE). Where to file a 1040x   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Where to file a 1040x Volunteer tax counseling. Where to file a 1040x   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Where to file a 1040x   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Where to file a 1040x See chapter 24. Where to file a 1040x Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Where to file a 1040x In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Where to file a 1040x If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Where to file a 1040x However, certain payments may not be taxable to you. Where to file a 1040x Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Where to file a 1040x In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Where to file a 1040x Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Where to file a 1040x Cost paid by you. Where to file a 1040x   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Where to file a 1040x If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Where to file a 1040x See Reimbursement in a later year in chapter 21. Where to file a 1040x Cafeteria plans. Where to file a 1040x   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Where to file a 1040x If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Where to file a 1040x Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Where to file a 1040x You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Where to file a 1040x Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where to file a 1040x You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Where to file a 1040x For information on this credit and the definition of permanent and total disability, see chapter 33. Where to file a 1040x Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where to file a 1040x Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Where to file a 1040x The rules for reporting pensions are explained in How To Report in chapter 10. Where to file a 1040x For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Where to file a 1040x Retirement and profit-sharing plans. Where to file a 1040x   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Where to file a 1040x The payments must be reported as a pension or annuity. Where to file a 1040x For more information on pensions, see chapter 10. Where to file a 1040x Accrued leave payment. Where to file a 1040x   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Where to file a 1040x The payment is not a disability payment. Where to file a 1040x Include it in your income in the tax year you receive it. Where to file a 1040x Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Where to file a 1040x Service-connected disability. Where to file a 1040x   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Where to file a 1040x The armed forces of any country. Where to file a 1040x The National Oceanic and Atmospheric Administration. Where to file a 1040x The Public Health Service. Where to file a 1040x The Foreign Service. Where to file a 1040x Conditions for exclusion. Where to file a 1040x   Do not include the disability payments in your income if any of the following conditions apply. Where to file a 1040x You were entitled to receive a disability payment before September 25, 1975. Where to file a 1040x You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Where to file a 1040x You receive the disability payments for a combat-related injury. Where to file a 1040x This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Where to file a 1040x You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Where to file a 1040x Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Where to file a 1040x Pension based on years of service. Where to file a 1040x   If you receive a disability pension based on years of service, in most cases you must include it in your income. Where to file a 1040x However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Where to file a 1040x You must include the rest of your pension in your income. Where to file a 1040x Retroactive VA determination. Where to file a 1040x   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Where to file a 1040x You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Where to file a 1040x You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Where to file a 1040x The letter must show the amount withheld and the effective date of the benefit. Where to file a 1040x   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Where to file a 1040x However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Where to file a 1040x Special statute of limitations. Where to file a 1040x   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Where to file a 1040x However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Where to file a 1040x This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Where to file a 1040x Example. Where to file a 1040x You retired in 2007 and receive a pension based on your years of service. Where to file a 1040x On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Where to file a 1040x Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Where to file a 1040x However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Where to file a 1040x You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Where to file a 1040x Terrorist attack or military action. Where to file a 1040x   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Where to file a 1040x Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Where to file a 1040x Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Where to file a 1040x To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Where to file a 1040x A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Where to file a 1040x The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Where to file a 1040x Qualified long-term care services. Where to file a 1040x   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Where to file a 1040x Chronically ill individual. Where to file a 1040x   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Where to file a 1040x Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Where to file a 1040x An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Where to file a 1040x Limit on exclusion. Where to file a 1040x   You generally can exclude from gross income up to $320 a day for 2013. Where to file a 1040x See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Where to file a 1040x Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Where to file a 1040x The exemption also applies to your survivors. Where to file a 1040x The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Where to file a 1040x If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where to file a 1040x For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Where to file a 1040x Return to work. Where to file a 1040x    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Where to file a 1040x Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Where to file a 1040x Railroad sick pay. Where to file a 1040x    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Where to file a 1040x However, do not include them in your income if they are for an on-the-job injury. Where to file a 1040x   If you received income because of a disability, see Disability Pensions , earlier. Where to file a 1040x Federal Employees' Compensation Act (FECA). Where to file a 1040x   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Where to file a 1040x However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Where to file a 1040x Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Where to file a 1040x Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Where to file a 1040x    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where to file a 1040x For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Where to file a 1040x    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Where to file a 1040x It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Where to file a 1040x If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Where to file a 1040x Do not deduct it separately. Where to file a 1040x Other compensation. Where to file a 1040x   Many other amounts you receive as compensation for sickness or injury are not taxable. Where to file a 1040x These include the following amounts. Where to file a 1040x Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Where to file a 1040x Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Where to file a 1040x Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Where to file a 1040x Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Where to file a 1040x This compensation must be based only on the injury and not on the period of your absence from work. Where to file a 1040x These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Where to file a 1040x Reimbursement for medical care. Where to file a 1040x    A reimbursement for medical care is generally not taxable. Where to file a 1040x However, it may reduce your medical expense deduction. Where to file a 1040x For more information, see chapter 21. Where to file a 1040x Prev  Up  Next   Home   More Online Publications