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Www 1040ez Tax Return Form

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Www 1040ez Tax Return Form

Www 1040ez tax return form 28. Www 1040ez tax return form   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. Www 1040ez tax return form  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. Www 1040ez tax return form Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Www 1040ez tax return form Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. Www 1040ez tax return form Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. Www 1040ez tax return form Deducciones no sujetas al límite del 2%. Www 1040ez tax return form Gastos que no se pueden deducir. Www 1040ez tax return form Tiene que guardar documentación para verificar sus deducciones. Www 1040ez tax return form Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. Www 1040ez tax return form Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. Www 1040ez tax return form Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Www 1040ez tax return form Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. Www 1040ez tax return form Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. Www 1040ez tax return form Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. Www 1040ez tax return form Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. Www 1040ez tax return form Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. Www 1040ez tax return form Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). Www 1040ez tax return form Costos de la preparación de la declaración de impuestos (línea 22). Www 1040ez tax return form Otros gastos (línea 23). Www 1040ez tax return form Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. Www 1040ez tax return form Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. Www 1040ez tax return form Un gasto es necesario si es adecuado y útil para su negocio. Www 1040ez tax return form Un gasto no tiene que ser obligatorio para considerarse necesario. Www 1040ez tax return form A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. Www 1040ez tax return form Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. Www 1040ez tax return form Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. Www 1040ez tax return form Educación relacionada con el trabajo. Www 1040ez tax return form (Vea el capítulo 27). Www 1040ez tax return form Honorarios legales relacionados con su trabajo. Www 1040ez tax return form Licencias y tarifas reglamentarias. Www 1040ez tax return form Primas de seguro contra negligencia profesional. Www 1040ez tax return form Exámenes médicos requeridos por un empleador. Www 1040ez tax return form Impuestos sobre una profesión u ocupación. Www 1040ez tax return form Pasaporte para un viaje de negocios. Www 1040ez tax return form Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. Www 1040ez tax return form Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. Www 1040ez tax return form (Vea el capítulo 26). Www 1040ez tax return form Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. Www 1040ez tax return form Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. Www 1040ez tax return form Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. Www 1040ez tax return form Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. Www 1040ez tax return form Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. Www 1040ez tax return form Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. Www 1040ez tax return form Actividades políticas y de cabildeo. Www 1040ez tax return form   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. Www 1040ez tax return form Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. Www 1040ez tax return form Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. Www 1040ez tax return form Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. Www 1040ez tax return form Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. Www 1040ez tax return form No obstante, ninguno puede deducir más de $250 como gastos calificados. Www 1040ez tax return form Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. Www 1040ez tax return form Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. Www 1040ez tax return form Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. Www 1040ez tax return form Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. Www 1040ez tax return form Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. Www 1040ez tax return form Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. Www 1040ez tax return form Cuotas de agencias de colocación y empleo. Www 1040ez tax return form   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. Www 1040ez tax return form Si el empleador le devuelve dinero. Www 1040ez tax return form   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. Www 1040ez tax return form (Vea Recuperaciones de Fondos en el capítulo 12). Www 1040ez tax return form Si el empleador le paga a la agencia de empleo. Www 1040ez tax return form   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. Www 1040ez tax return form Currículum vitae. Www 1040ez tax return form   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. Www 1040ez tax return form Gastos de viaje y transporte. Www 1040ez tax return form   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. Www 1040ez tax return form Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. Www 1040ez tax return form Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. Www 1040ez tax return form   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. Www 1040ez tax return form   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. Www 1040ez tax return form La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. Www 1040ez tax return form Vea el capítulo 26 para más información. Www 1040ez tax return form Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. Www 1040ez tax return form Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. Www 1040ez tax return form Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. Www 1040ez tax return form Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. Www 1040ez tax return form Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. Www 1040ez tax return form Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. Www 1040ez tax return form Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. Www 1040ez tax return form No obstante, no puede deducir los costos de viajes como una forma de educación. Www 1040ez tax return form Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. Www 1040ez tax return form Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. Www 1040ez tax return form Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. Www 1040ez tax return form Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. Www 1040ez tax return form También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. Www 1040ez tax return form No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. Www 1040ez tax return form Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. Www 1040ez tax return form Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. Www 1040ez tax return form Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. Www 1040ez tax return form Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. Www 1040ez tax return form La ropa no es adecuada para uso cotidiano. Www 1040ez tax return form No es suficiente usar ropa distintiva. Www 1040ez tax return form Su empleador tiene que requerir específicamente esa ropa. Www 1040ez tax return form Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. Www 1040ez tax return form La ropa no puede servir para reemplazar su ropa habitual. Www 1040ez tax return form Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. Www 1040ez tax return form ). Www 1040ez tax return form Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. Www 1040ez tax return form Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. Www 1040ez tax return form Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. Www 1040ez tax return form Ropa de protección. Www 1040ez tax return form   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. Www 1040ez tax return form   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. Www 1040ez tax return form Uniformes militares. Www 1040ez tax return form   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. Www 1040ez tax return form Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. Www 1040ez tax return form Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. Www 1040ez tax return form   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. Www 1040ez tax return form   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. Www 1040ez tax return form Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. Www 1040ez tax return form De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. Www 1040ez tax return form Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. Www 1040ez tax return form También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. Www 1040ez tax return form Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. Www 1040ez tax return form En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. Www 1040ez tax return form Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. Www 1040ez tax return form Algunos de estos gastos se explican más adelante. Www 1040ez tax return form Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. Www 1040ez tax return form Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. Www 1040ez tax return form Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. Www 1040ez tax return form Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. Www 1040ez tax return form Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. Www 1040ez tax return form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. Www 1040ez tax return form Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. Www 1040ez tax return form Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. Www 1040ez tax return form Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. Www 1040ez tax return form Dichos cargos son deducibles en el año en que se paguen. Www 1040ez tax return form Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). Www 1040ez tax return form Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). Www 1040ez tax return form Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. Www 1040ez tax return form Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. Www 1040ez tax return form No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. Www 1040ez tax return form Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. Www 1040ez tax return form Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Www 1040ez tax return form Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. Www 1040ez tax return form Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. Www 1040ez tax return form Tiene que agregar el cargo al costo de los bienes. Www 1040ez tax return form No puede deducir el cargo que pague a un agente de bolsa para vender valores. Www 1040ez tax return form Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. Www 1040ez tax return form Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. Www 1040ez tax return form Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. Www 1040ez tax return form Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. Www 1040ez tax return form Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. Www 1040ez tax return form Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. Www 1040ez tax return form Las deducciones de dichas entidades se traspasan a los socios o accionistas. Www 1040ez tax return form Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. Www 1040ez tax return form Ejemplo. Www 1040ez tax return form Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. Www 1040ez tax return form El club se considera una sociedad colectiva. Www 1040ez tax return form Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. Www 1040ez tax return form En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. Www 1040ez tax return form No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. Www 1040ez tax return form Fondos mutuos de oferta pública. Www 1040ez tax return form   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. Www 1040ez tax return form Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. Www 1040ez tax return form   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). Www 1040ez tax return form Esta cifra neta es la cantidad que declara como ingresos. Www 1040ez tax return form Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. Www 1040ez tax return form Declaraciones informativas. Www 1040ez tax return form   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. Www 1040ez tax return form Sociedades colectivas y de tipo S. Www 1040ez tax return form   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. Www 1040ez tax return form Fondos mutuos que no son de oferta pública. Www 1040ez tax return form   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. Www 1040ez tax return form Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. Www 1040ez tax return form Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. Www 1040ez tax return form Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. Www 1040ez tax return form También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. Www 1040ez tax return form Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. Www 1040ez tax return form Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). Www 1040ez tax return form Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. Www 1040ez tax return form Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. Www 1040ez tax return form Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. Www 1040ez tax return form Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. Www 1040ez tax return form Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. Www 1040ez tax return form Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. Www 1040ez tax return form Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. Www 1040ez tax return form No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. Www 1040ez tax return form Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. Www 1040ez tax return form Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. Www 1040ez tax return form Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. Www 1040ez tax return form Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. Www 1040ez tax return form Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. Www 1040ez tax return form No están sujetas al límite del 2%. Www 1040ez tax return form Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. Www 1040ez tax return form Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). Www 1040ez tax return form Prima amortizable de bonos tributables. Www 1040ez tax return form Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. Www 1040ez tax return form Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. Www 1040ez tax return form Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. Www 1040ez tax return form Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. Www 1040ez tax return form Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. Www 1040ez tax return form Pérdidas por estafas de inversiones engañosas tipo Ponzi. Www 1040ez tax return form Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. Www 1040ez tax return form Reintegros de más de $3,000 por la reclamación de un derecho. Www 1040ez tax return form Inversión no recuperada en una anualidad. Www 1040ez tax return form Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. Www 1040ez tax return form Puede optar por amortizar la prima de bonos tributables. Www 1040ez tax return form Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. Www 1040ez tax return form Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. Www 1040ez tax return form Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. Www 1040ez tax return form Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). Www 1040ez tax return form Primero, declare la pérdida en la Sección B del Formulario 4684. Www 1040ez tax return form Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. Www 1040ez tax return form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. Www 1040ez tax return form Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. Www 1040ez tax return form Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. Www 1040ez tax return form Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. Www 1040ez tax return form Vea la Publicación 559, en inglés, para obtener más información. Www 1040ez tax return form Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. Www 1040ez tax return form Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. Www 1040ez tax return form No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. Www 1040ez tax return form No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. Www 1040ez tax return form Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. Www 1040ez tax return form Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. Www 1040ez tax return form Diario de ganancias y pérdidas. Www 1040ez tax return form Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. Www 1040ez tax return form Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. Www 1040ez tax return form El nombre y la dirección o ubicación del establecimiento de apuestas. Www 1040ez tax return form Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. Www 1040ez tax return form La (o las) cantidad(es) que ganó o perdió. Www 1040ez tax return form Vea la Publicación 529, en inglés, para información adicional. Www 1040ez tax return form Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. Www 1040ez tax return form Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. Www 1040ez tax return form Personas que trabajan por cuenta propia. Www 1040ez tax return form   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. Www 1040ez tax return form Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. Www 1040ez tax return form No está sujeto a las limitaciones de actividades pasivas. Www 1040ez tax return form Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. Www 1040ez tax return form Vea Reintegros en el capítulo 12, para más información. Www 1040ez tax return form Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. Www 1040ez tax return form Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. Www 1040ez tax return form Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. Www 1040ez tax return form Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. Www 1040ez tax return form Luego, se explican en mayor detalle los gastos no deducibles adicionales. Www 1040ez tax return form Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. Www 1040ez tax return form Gastos de entierro o funeral, incluido el costo de la tumba. Www 1040ez tax return form Gastos de capital. Www 1040ez tax return form Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. Www 1040ez tax return form Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. Www 1040ez tax return form Reparaciones, seguro y alquiler de la vivienda. Www 1040ez tax return form Sobornos y comisiones clandestinas. Www 1040ez tax return form Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. Www 1040ez tax return form Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. Www 1040ez tax return form Primas de seguro personal por incapacidad. Www 1040ez tax return form Gastos personales, de vida o familiares. Www 1040ez tax return form Valor de salarios no recibidos o período de vacaciones no utilizadas. Www 1040ez tax return form Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. Www 1040ez tax return form Vea el capítulo 36. Www 1040ez tax return form Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. Www 1040ez tax return form Estos incluyen cargos de calificación e inscripción para las elecciones primarias. Www 1040ez tax return form Honorarios legales. Www 1040ez tax return form   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. Www 1040ez tax return form Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. Www 1040ez tax return form Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. Www 1040ez tax return form Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. Www 1040ez tax return form No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. Www 1040ez tax return form No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. Www 1040ez tax return form Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). Www 1040ez tax return form Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. Www 1040ez tax return form Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. Www 1040ez tax return form Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). Www 1040ez tax return form Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. Www 1040ez tax return form Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. Www 1040ez tax return form Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. Www 1040ez tax return form Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. Www 1040ez tax return form Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. Www 1040ez tax return form Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. Www 1040ez tax return form Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. Www 1040ez tax return form Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. Www 1040ez tax return form Consulte el capítulo 18 para información sobre la pensión alimenticia. Www 1040ez tax return form Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. Www 1040ez tax return form Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. Www 1040ez tax return form Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. Www 1040ez tax return form Cuotas usadas para cabildeo. Www 1040ez tax return form   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. Www 1040ez tax return form Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. Www 1040ez tax return form Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. Www 1040ez tax return form Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. Www 1040ez tax return form Vea el capítulo 25. Www 1040ez tax return form Ejemplo. Www 1040ez tax return form Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Www 1040ez tax return form El diamante se cae del anillo y nunca lo pudo encontrar. Www 1040ez tax return form La pérdida del diamante es un hecho fortuito. Www 1040ez tax return form Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. Www 1040ez tax return form Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. Www 1040ez tax return form Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. Www 1040ez tax return form Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. Www 1040ez tax return form Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. Www 1040ez tax return form Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. Www 1040ez tax return form Demanda por incumplimiento de promesa de matrimonio. Www 1040ez tax return form Cargos civiles o penales derivados de una relación personal. Www 1040ez tax return form Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. Www 1040ez tax return form Preparación de un título (o defensa o perfeccionamiento de un título). Www 1040ez tax return form Preparación de un testamento. Www 1040ez tax return form Reclamaciones de propiedad o liquidación de propiedad en un divorcio. Www 1040ez tax return form No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. Www 1040ez tax return form Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. Www 1040ez tax return form Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. Www 1040ez tax return form Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. Www 1040ez tax return form Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. Www 1040ez tax return form Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. Www 1040ez tax return form Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. Www 1040ez tax return form Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. Www 1040ez tax return form Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. Www 1040ez tax return form Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. Www 1040ez tax return form No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. Www 1040ez tax return form Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. Www 1040ez tax return form No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. Www 1040ez tax return form Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. Www 1040ez tax return form Ejemplo. Www 1040ez tax return form Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. Www 1040ez tax return form Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. Www 1040ez tax return form No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. Www 1040ez tax return form Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. Www 1040ez tax return form Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). Www 1040ez tax return form Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. Www 1040ez tax return form Vea el capítulo 26 para más información sobre gastos de viaje deducibles. Www 1040ez tax return form Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. Www 1040ez tax return form Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. Www 1040ez tax return form Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. Www 1040ez tax return form Prev  Up  Next   Home   More Online Publications
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The Www 1040ez Tax Return Form

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