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2011 Tax File

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2011 Tax File

2011 tax file Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. 2011 tax file Tax questions. 2011 tax file How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 tax file How To Use This Workbook You can use this workbook by following these five steps. 2011 tax file Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2011 tax file Know the definitions of adjusted basis and fair market value, discussed below. 2011 tax file Fill out Schedules 1 through 6. 2011 tax file Read the Instructions for Form 4684. 2011 tax file Fill out Form 4684 using the information you entered in Schedules 1 through 6. 2011 tax file Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. 2011 tax file Take what's in each row of. 2011 tax file . 2011 tax file . 2011 tax file And enter it on Form 4684. 2011 tax file . 2011 tax file . 2011 tax file Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. 2011 tax file   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. 2011 tax file If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 2011 tax file If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 2011 tax file Fair market value. 2011 tax file   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 2011 tax file When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. 2011 tax file Deduction limits. 2011 tax file   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 2011 tax file See the Instructions for Form 4684, Section B. 2011 tax file If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 2011 tax file   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. 2011 tax file Employee property is property used in performing services as an employee. 2011 tax file Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 2011 tax file You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 tax file NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2011 tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax file You can email us at taxforms@irs. 2011 tax file gov. 2011 tax file Please put “Publications Comment” on the subject line. 2011 tax file You can also send us comments from www. 2011 tax file irs. 2011 tax file gov/formspubs/. 2011 tax file Select “Comment on Tax Forms and Publications” under “Information about. 2011 tax file ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 tax file Ordering forms and publications. 2011 tax file   Visit www. 2011 tax file irs. 2011 tax file gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 tax file Internal Revenue Service 1201 N. 2011 tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax file   If you have a tax question, check the information available on IRS. 2011 tax file gov or call 1-800-829-1040. 2011 tax file We cannot answer tax questions sent to either of the above addresses. 2011 tax file How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2011 tax file By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 tax file Free help with your return. 2011 tax file   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 tax file The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 tax file 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. 2011 tax file To find the nearest VITA or TCE site, visit IRS. 2011 tax file gov or call 1-800-906-9887 or 1-800-829-1040. 2011 tax file   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax file To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2011 tax file aarp. 2011 tax file org/money/taxaide. 2011 tax file   For more information on these programs, go to IRS. 2011 tax file gov and enter keyword “VITA” in the upper right-hand corner. 2011 tax file Internet. 2011 tax file You can access the IRS website at IRS. 2011 tax file gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2011 tax file Go to IRS. 2011 tax file gov and click on Where's My Refund. 2011 tax file Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2011 tax file If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 tax file Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax file E-file your return. 2011 tax file Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 tax file Download forms, including talking tax forms, instructions, and publications. 2011 tax file Order IRS products online. 2011 tax file Research your tax questions online. 2011 tax file Search publications online by topic or keyword. 2011 tax file Use the online Internal Revenue Code, regulations, or other official guidance. 2011 tax file View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 tax file Figure your withholding allowances using the withholding calculator online at www. 2011 tax file irs. 2011 tax file gov/individuals. 2011 tax file Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2011 tax file irs. 2011 tax file gov/individuals. 2011 tax file Sign up to receive local and national tax news by email. 2011 tax file Get information on starting and operating a small business. 2011 tax file Phone. 2011 tax file Many services are available by phone. 2011 tax file   Ordering forms, instructions, and publications. 2011 tax file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 tax file You should receive your order within 10 days. 2011 tax file Asking tax questions. 2011 tax file Call the IRS with your tax questions at 1-800-829-1040. 2011 tax file Solving problems. 2011 tax file You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 tax file An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 tax file Call your local Taxpayer Assistance Center for an appointment. 2011 tax file To find the number, go to www. 2011 tax file irs. 2011 tax file gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 tax file TTY/TDD equipment. 2011 tax file If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 tax file TeleTax topics. 2011 tax file Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 tax file Refund information. 2011 tax file You can check the status of your refund on the new IRS phone app. 2011 tax file Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2011 tax file IRS2Go is a new way to provide you with information and tools. 2011 tax file To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2011 tax file Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2011 tax file If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 tax file Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax file If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2011 tax file Other refund information. 2011 tax file To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2011 tax file Evaluating the quality of our telephone services. 2011 tax file To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 tax file One method is for a second IRS representative to listen in on or record random telephone calls. 2011 tax file Another is to ask some callers to complete a short survey at the end of the call. 2011 tax file Walk-in. 2011 tax file Many products and services are available on a walk-in basis. 2011 tax file   Products. 2011 tax file You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax file Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2011 tax file Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 tax file Services. 2011 tax file You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 tax file An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 tax file If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2011 tax file No appointment is necessary—just walk in. 2011 tax file If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 tax file A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 tax file If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2011 tax file All other issues will be handled without an appointment. 2011 tax file To find the number of your local office, go to  www. 2011 tax file irs. 2011 tax file gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 tax file Mail. 2011 tax file You can send your order for forms, instructions, and publications to the address below. 2011 tax file You should receive a response within 10 days after your request is received. 2011 tax file  Internal Revenue Service 1201 N. 2011 tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2011 tax file   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax file Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2011 tax file We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2011 tax file Remember, the worst thing you can do is nothing at all. 2011 tax file   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax file You face (or your business is facing) an immediate threat of adverse action. 2011 tax file You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2011 tax file   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2011 tax file You will be assigned to one advocate who will be with you at every turn. 2011 tax file We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax file Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2011 tax file And our services are always free. 2011 tax file   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2011 tax file Our tax toolkit at www. 2011 tax file TaxpayerAdvocate. 2011 tax file irs. 2011 tax file gov can help you understand these rights. 2011 tax file   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2011 tax file irs. 2011 tax file gov/advocate. 2011 tax file You can also call our toll-free number at 1-877-777-4778. 2011 tax file   TAS also handles large-scale or systemic problems that affect many taxpayers. 2011 tax file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 tax file irs. 2011 tax file gov/advocate. 2011 tax file Low Income Taxpayer Clinics (LITCs). 2011 tax file   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2011 tax file Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2011 tax file These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2011 tax file Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2011 tax file For more information and to find a clinic near you, see the LITC page at www. 2011 tax file irs. 2011 tax file gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax file This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2011 tax file Free tax services. 2011 tax file   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2011 tax file Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2011 tax file The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2011 tax file The majority of the information and services listed in this publication are available to you free of charge. 2011 tax file If there is a fee associated with a resource or service, it is listed in the publication. 2011 tax file   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 tax file DVD for tax products. 2011 tax file You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2011 tax file Prior-year forms, instructions, and publications. 2011 tax file Tax Map: an electronic research tool and finding aid. 2011 tax file Tax law frequently asked questions. 2011 tax file Tax Topics from the IRS telephone response system. 2011 tax file Internal Revenue Code—Title 26 of the U. 2011 tax file S. 2011 tax file Code. 2011 tax file Links to other Internet based Tax Research Materials. 2011 tax file Fill-in, print, and save features for most tax forms. 2011 tax file Internal Revenue Bulletins. 2011 tax file Toll-free and email technical support. 2011 tax file Two releases during the year. 2011 tax file  – The first release will ship the beginning of January 2012. 2011 tax file  – The final release will ship the beginning of March 2012. 2011 tax file Purchase the DVD from National Technical Information Service (NTIS) at www. 2011 tax file irs. 2011 tax file gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2011 tax file Prev  Up  Next   Home   More Online Publications
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The 2011 Tax File

2011 tax file 34. 2011 tax file   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 2011 tax file El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 2011 tax file Este capítulo le explica lo siguiente: Quién es un hijo calificado. 2011 tax file La cantidad del crédito. 2011 tax file Cómo se puede reclamar el crédito. 2011 tax file El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 2011 tax file Si no está sujeto al pago de impuestos. 2011 tax file   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 2011 tax file Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 2011 tax file Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 2011 tax file Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 2011 tax file Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 2011 tax file Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 2011 tax file Ejemplo 1. 2011 tax file Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 2011 tax file Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 2011 tax file Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 2011 tax file Ejemplo 2. 2011 tax file Su hija cumplió 8 años en el año 2013. 2011 tax file Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 2011 tax file Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 2011 tax file Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 2011 tax file   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 2011 tax file   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 2011 tax file Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 2011 tax file Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 2011 tax file S. 2011 tax file Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2011 tax file Hijo adoptivo. 2011 tax file   A un hijo adoptivo siempre se le trata como si fuera su hijo. 2011 tax file Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 2011 tax file   Si usted es ciudadano o nacional de los EE. 2011 tax file UU. 2011 tax file y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 2011 tax file Excepciones al tiempo vivido con usted. 2011 tax file   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 2011 tax file Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 2011 tax file   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 2011 tax file Para detalles, vea Requisito de Residencia , en el capítulo 3. 2011 tax file Hijo calificado de más de una persona. 2011 tax file   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 2011 tax file Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 2011 tax file Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 2011 tax file Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 2011 tax file Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 2011 tax file Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 2011 tax file Vea Crédito Tributario Adicional por Hijos , más adelante. 2011 tax file Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 2011 tax file Casados que presentan una declaración conjunta: $110,000. 2011 tax file Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 2011 tax file Casados que presentan la declaración por separado: $55,000. 2011 tax file Ingresos brutos ajustados modificados. 2011 tax file   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 2011 tax file En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 2011 tax file ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 2011 tax file Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 2011 tax file Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 2011 tax file Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 2011 tax file   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 2011 tax file Ingreso bruto ajustado. 2011 tax file   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 2011 tax file Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 2011 tax file No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 2011 tax file Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 2011 tax file Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 2011 tax file Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 2011 tax file Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 2011 tax file Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 2011 tax file Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 2011 tax file El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 2011 tax file Cómo se reclama el crédito tributario adicional por hijos. 2011 tax file   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 2011 tax file Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 2011 tax file Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 2011 tax file Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 2011 tax file Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 2011 tax file La Parte I es independiente de las Partes II a la IV. 2011 tax file Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 2011 tax file Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 2011 tax file Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 2011 tax file Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 2011 tax file Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 2011 tax file Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 2011 tax file Prev  Up  Next   Home   More Online Publications