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2012 Federal Income Tax Forms

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2012 Federal Income Tax Forms

2012 federal income tax forms 3. 2012 federal income tax forms   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 2012 federal income tax forms Taxpayer identification numbers for aliens. 2012 federal income tax forms Taxpayer identification numbers for adoptees. 2012 federal income tax forms What's New Exemption amount. 2012 federal income tax forms  The amount you can deduct for each exemption has increased. 2012 federal income tax forms It was $3,800 for 2012. 2012 federal income tax forms It is $3,900 for 2013. 2012 federal income tax forms Exemption phaseout. 2012 federal income tax forms  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 2012 federal income tax forms For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). 2012 federal income tax forms See Phaseout of Exemptions , later. 2012 federal income tax forms Introduction This chapter discusses the following topics. 2012 federal income tax forms Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 2012 federal income tax forms Exemptions for dependents — You generally can take an exemption for each of your dependents. 2012 federal income tax forms A dependent is your qualifying child or qualifying relative. 2012 federal income tax forms If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. 2012 federal income tax forms Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 2012 federal income tax forms Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 2012 federal income tax forms Deduction. 2012 federal income tax forms   Exemptions reduce your taxable income. 2012 federal income tax forms You can deduct $3,900 for each exemption you claim in 2013. 2012 federal income tax forms But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. 2012 federal income tax forms See Phaseout of Exemptions , later. 2012 federal income tax forms How to claim exemptions. 2012 federal income tax forms    How you claim an exemption on your tax return depends on which form you file. 2012 federal income tax forms    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 2012 federal income tax forms    If you file Form 1040A, complete lines 6a through 6d. 2012 federal income tax forms The total number of exemptions you can claim is the total in the box on line 6d. 2012 federal income tax forms Also complete line 26. 2012 federal income tax forms   If you file Form 1040, complete lines 6a through 6d. 2012 federal income tax forms The total number of exemptions you can claim is the total in the box on line 6d. 2012 federal income tax forms Also complete line 42. 2012 federal income tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 2012 federal income tax forms While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 2012 federal income tax forms Personal Exemptions You are generally allowed one exemption for yourself. 2012 federal income tax forms If you are married, you may be allowed one exemption for your spouse. 2012 federal income tax forms These are called personal exemptions. 2012 federal income tax forms Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 2012 federal income tax forms If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 2012 federal income tax forms Your Spouse's Exemption Your spouse is never considered your dependent. 2012 federal income tax forms Joint return. 2012 federal income tax forms   On a joint return you can claim one exemption for yourself and one for your spouse. 2012 federal income tax forms Separate return. 2012 federal income tax forms   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2012 federal income tax forms This is true even if the other taxpayer does not actually claim your spouse as a dependent. 2012 federal income tax forms You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 2012 federal income tax forms S. 2012 federal income tax forms tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 2012 federal income tax forms Death of spouse. 2012 federal income tax forms   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 2012 federal income tax forms If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 2012 federal income tax forms   If you remarried during the year, you cannot take an exemption for your deceased spouse. 2012 federal income tax forms   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 2012 federal income tax forms If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 2012 federal income tax forms Divorced or separated spouse. 2012 federal income tax forms   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2012 federal income tax forms This rule applies even if you provided all of your former spouse's support. 2012 federal income tax forms Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2012 federal income tax forms You can claim an exemption for a dependent even if your dependent files a return. 2012 federal income tax forms The term “dependent” means: A qualifying child, or A qualifying relative. 2012 federal income tax forms The terms “ qualifying child ” and “ qualifying relative ” are defined later. 2012 federal income tax forms You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 2012 federal income tax forms Dependent taxpayer test. 2012 federal income tax forms Joint return test. 2012 federal income tax forms Citizen or resident test. 2012 federal income tax forms These three tests are explained in detail later. 2012 federal income tax forms All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 2012 federal income tax forms Table 3-1. 2012 federal income tax forms Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2012 federal income tax forms This table is only an overview of the rules. 2012 federal income tax forms For details, see the rest of this chapter. 2012 federal income tax forms You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 2012 federal income tax forms   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 2012 federal income tax forms   You cannot claim a person as a dependent unless that person is a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen, U. 2012 federal income tax forms S. 2012 federal income tax forms resident alien, U. 2012 federal income tax forms S. 2012 federal income tax forms national, or a resident of Canada or Mexico. 2012 federal income tax forms 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2012 federal income tax forms   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2012 federal income tax forms   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 2012 federal income tax forms   The child must have lived with you for more than half of the year. 2012 federal income tax forms 2  The child must not have provided more than half of his or her own support for the year. 2012 federal income tax forms   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 2012 federal income tax forms  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2012 federal income tax forms See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. 2012 federal income tax forms   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 2012 federal income tax forms   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 2012 federal income tax forms   The person's gross income for the year must be less than $3,900. 2012 federal income tax forms 3  You must provide more than half of the person's total support for the year. 2012 federal income tax forms 4  1There is an exception for certain adopted children. 2012 federal income tax forms 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 federal income tax forms 3There is an exception if the person is disabled and has income from a sheltered workshop. 2012 federal income tax forms 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 federal income tax forms Dependent not allowed a personal exemption. 2012 federal income tax forms If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 2012 federal income tax forms This is true even if you do not claim the dependent's exemption on your return. 2012 federal income tax forms It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2012 federal income tax forms Housekeepers, maids, or servants. 2012 federal income tax forms   If these people work for you, you cannot claim exemptions for them. 2012 federal income tax forms Child tax credit. 2012 federal income tax forms   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2012 federal income tax forms For more information, see chapter 34. 2012 federal income tax forms Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 2012 federal income tax forms Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 2012 federal income tax forms If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 2012 federal income tax forms Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 2012 federal income tax forms Exception. 2012 federal income tax forms   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 2012 federal income tax forms Example 1—child files joint return. 2012 federal income tax forms You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2012 federal income tax forms He earned $25,000 for the year. 2012 federal income tax forms The couple files a joint return. 2012 federal income tax forms You cannot take an exemption for your daughter. 2012 federal income tax forms Example 2—child files joint return only as claim for refund of withheld tax. 2012 federal income tax forms Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2012 federal income tax forms Neither is required to file a tax return. 2012 federal income tax forms They do not have a child. 2012 federal income tax forms Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2012 federal income tax forms The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 2012 federal income tax forms You can claim exemptions for each of them if all the other tests to do so are met. 2012 federal income tax forms Example 3—child files joint return to claim American opportunity credit. 2012 federal income tax forms The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2012 federal income tax forms He and his wife are not required to file a tax return. 2012 federal income tax forms However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2012 federal income tax forms Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 2012 federal income tax forms The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 2012 federal income tax forms Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen, U. 2012 federal income tax forms S. 2012 federal income tax forms resident alien, U. 2012 federal income tax forms S. 2012 federal income tax forms national, or a resident of Canada or Mexico. 2012 federal income tax forms However, there is an exception for certain adopted children, as explained next. 2012 federal income tax forms Exception for adopted child. 2012 federal income tax forms   If you are a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen or U. 2012 federal income tax forms S. 2012 federal income tax forms national who has legally adopted a child who is not a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen, U. 2012 federal income tax forms S. 2012 federal income tax forms resident alien, or U. 2012 federal income tax forms S. 2012 federal income tax forms national, this test is met if the child lived with you as a member of your household all year. 2012 federal income tax forms This exception also applies if the child was lawfully placed with you for legal adoption. 2012 federal income tax forms Child's place of residence. 2012 federal income tax forms   Children usually are citizens or residents of the country of their parents. 2012 federal income tax forms   If you were a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen when your child was born, the child may be a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 2012 federal income tax forms Foreign students' place of residence. 2012 federal income tax forms   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. 2012 federal income tax forms S. 2012 federal income tax forms residents and do not meet this test. 2012 federal income tax forms You cannot claim an exemption for them. 2012 federal income tax forms However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 2012 federal income tax forms See Expenses Paid for Student Living With You in chapter 24. 2012 federal income tax forms U. 2012 federal income tax forms S. 2012 federal income tax forms national. 2012 federal income tax forms   A U. 2012 federal income tax forms S. 2012 federal income tax forms national is an individual who, although not a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen, owes his or her allegiance to the United States. 2012 federal income tax forms U. 2012 federal income tax forms S. 2012 federal income tax forms nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2012 federal income tax forms S. 2012 federal income tax forms nationals instead of U. 2012 federal income tax forms S. 2012 federal income tax forms citizens. 2012 federal income tax forms Qualifying Child Five tests must be met for a child to be your qualifying child. 2012 federal income tax forms The five tests are: Relationship, Age, Residency, Support, and Joint return. 2012 federal income tax forms These tests are explained next. 2012 federal income tax forms If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. 2012 federal income tax forms See Special Rule for Qualifying Child of More Than One Person, later. 2012 federal income tax forms Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. 2012 federal income tax forms Adopted child. 2012 federal income tax forms   An adopted child is always treated as your own child. 2012 federal income tax forms The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2012 federal income tax forms Foster child. 2012 federal income tax forms   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 federal income tax forms Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. 2012 federal income tax forms Example. 2012 federal income tax forms Your son turned 19 on December 10. 2012 federal income tax forms Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. 2012 federal income tax forms Child must be younger than you or spouse. 2012 federal income tax forms   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 2012 federal income tax forms However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. 2012 federal income tax forms Example 1—child not younger than you or spouse. 2012 federal income tax forms Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 2012 federal income tax forms He is not disabled. 2012 federal income tax forms Both you and your spouse are 21 years old, and you file a joint return. 2012 federal income tax forms Your brother is not your qualifying child because he is not younger than you or your spouse. 2012 federal income tax forms Example 2—child younger than your spouse but not younger than you. 2012 federal income tax forms The facts are the same as in Example 1 except your spouse is 25 years old. 2012 federal income tax forms Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. 2012 federal income tax forms Student defined. 2012 federal income tax forms   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. 2012 federal income tax forms The 5 calendar months do not have to be consecutive. 2012 federal income tax forms Full-time student. 2012 federal income tax forms   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 2012 federal income tax forms School defined. 2012 federal income tax forms   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2012 federal income tax forms However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 2012 federal income tax forms Vocational high school students. 2012 federal income tax forms   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 2012 federal income tax forms Permanently and totally disabled. 2012 federal income tax forms   Your child is permanently and totally disabled if both of the following apply. 2012 federal income tax forms He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2012 federal income tax forms A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2012 federal income tax forms Residency Test To meet this test, your child must have lived with you for more than half the year. 2012 federal income tax forms There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 2012 federal income tax forms Temporary absences. 2012 federal income tax forms   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 2012 federal income tax forms Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. 2012 federal income tax forms Death or birth of child. 2012 federal income tax forms   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. 2012 federal income tax forms Child born alive. 2012 federal income tax forms   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. 2012 federal income tax forms State or local law must treat the child as having been born alive. 2012 federal income tax forms There must be proof of a live birth shown by an official document, such as a birth certificate. 2012 federal income tax forms The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. 2012 federal income tax forms Stillborn child. 2012 federal income tax forms   You cannot claim an exemption for a stillborn child. 2012 federal income tax forms Kidnapped child. 2012 federal income tax forms   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 2012 federal income tax forms See Publication 501 for details. 2012 federal income tax forms Children of divorced or separated parents (or parents who live apart). 2012 federal income tax forms   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 2012 federal income tax forms However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 2012 federal income tax forms The parents: 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 year, whether or not they are or were married. 2012 federal income tax forms The child received over half of his or her support for the year from the parents. 2012 federal income tax forms The child is in the custody of one or both parents for more than half of the year. 2012 federal income tax forms Either of the following statements is true. 2012 federal income tax forms The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 2012 federal income tax forms (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. 2012 federal income tax forms If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 2012 federal income tax forms ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. 2012 federal income tax forms Custodial parent and noncustodial parent. 2012 federal income tax forms   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2012 federal income tax forms The other parent is the noncustodial parent. 2012 federal income tax forms   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 2012 federal income tax forms   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 2012 federal income tax forms Equal number of nights. 2012 federal income tax forms   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). 2012 federal income tax forms December 31. 2012 federal income tax forms   The night of December 31 is treated as part of the year in which it begins. 2012 federal income tax forms For example, December 31, 2013, is treated as part of 2013. 2012 federal income tax forms Emancipated child. 2012 federal income tax forms   If a child is emancipated under state law, the child is treated as not living with either parent. 2012 federal income tax forms See Examples 5 and 6. 2012 federal income tax forms Absences. 2012 federal income tax forms   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 2012 federal income tax forms But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 2012 federal income tax forms Parent works at night. 2012 federal income tax forms   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. 2012 federal income tax forms On a school day, the child is treated as living at the primary residence registered with the school. 2012 federal income tax forms Example 1—child lived with one parent for a greater number of nights. 2012 federal income tax forms You and your child’s other parent are divorced. 2012 federal income tax forms In 2013, your child lived with you 210 nights and with the other parent 155 nights. 2012 federal income tax forms You are the custodial parent. 2012 federal income tax forms Example 2—child is away at camp. 2012 federal income tax forms In 2013, your daughter lives with each parent for alternate weeks. 2012 federal income tax forms In the summer, she spends 6 weeks at summer camp. 2012 federal income tax forms During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 2012 federal income tax forms Example 3—child lived same number of nights with each parent. 2012 federal income tax forms Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2012 federal income tax forms Your AGI is $40,000. 2012 federal income tax forms Your ex-spouse's AGI is $25,000. 2012 federal income tax forms You are treated as your son's custodial parent because you have the higher AGI. 2012 federal income tax forms Example 4—child is at parent’s home but with other parent. 2012 federal income tax forms Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2012 federal income tax forms You become ill and are hospitalized. 2012 federal income tax forms The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2012 federal income tax forms Your son is treated as living with you during this 10-day period because he was living in your home. 2012 federal income tax forms Example 5—child emancipated in May. 2012 federal income tax forms When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2012 federal income tax forms As a result, he is not considered in the custody of his parents for more than half of the year. 2012 federal income tax forms The special rule for children of divorced or separated parents does not apply. 2012 federal income tax forms Example 6—child emancipated in August. 2012 federal income tax forms Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 2012 federal income tax forms She turns 18 and is emancipated under state law on August 1, 2013. 2012 federal income tax forms Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 2012 federal income tax forms You are the custodial parent. 2012 federal income tax forms Written declaration. 2012 federal income tax forms    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 2012 federal income tax forms The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2012 federal income tax forms   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 2012 federal income tax forms Post-1984 and pre-2009 divorce decree or separation agreement. 2012 federal income tax forms   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2012 federal income tax forms The decree or agreement must state all three of the following. 2012 federal income tax forms The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2012 federal income tax forms The custodial parent will not claim the child as a dependent for the year. 2012 federal income tax forms The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2012 federal income tax forms   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 2012 federal income tax forms The cover page (write the other parent's social security number on this page). 2012 federal income tax forms The pages that include all of the information identified in items (1) through (3) above. 2012 federal income tax forms The signature page with the other parent's signature and the date of the agreement. 2012 federal income tax forms Post-2008 divorce decree or separation agreement. 2012 federal income tax forms   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. 2012 federal income tax forms The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. 2012 federal income tax forms The form or statement must release the custodial parent's claim to the child without any conditions. 2012 federal income tax forms For example, the release must not depend on the noncustodial parent paying support. 2012 federal income tax forms    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2012 federal income tax forms Revocation of release of claim to an exemption. 2012 federal income tax forms   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). 2012 federal income tax forms For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 2012 federal income tax forms The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 2012 federal income tax forms Remarried parent. 2012 federal income tax forms   If you remarry, the support provided by your new spouse is treated as provided by you. 2012 federal income tax forms Parents who never married. 2012 federal income tax forms   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. 2012 federal income tax forms Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. 2012 federal income tax forms This test is different from the support test to be a qualifying relative, which is described later. 2012 federal income tax forms However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 2012 federal income tax forms If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. 2012 federal income tax forms Worksheet 3-1. 2012 federal income tax forms Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 2012 federal income tax forms Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. 2012 federal income tax forms Do not include funds provided by the state; include those amounts on line 23 instead 1. 2012 federal income tax forms     2. 2012 federal income tax forms Enter the amount on line 1 that was used for the person's support 2. 2012 federal income tax forms     3. 2012 federal income tax forms Enter the amount on line 1 that was used for other purposes 3. 2012 federal income tax forms     4. 2012 federal income tax forms Enter the total amount in the person's savings and other accounts at the end of the year 4. 2012 federal income tax forms     5. 2012 federal income tax forms Add lines 2 through 4. 2012 federal income tax forms (This amount should equal line 1. 2012 federal income tax forms ) 5. 2012 federal income tax forms     Expenses for Entire Household (where the person you supported lived)       6. 2012 federal income tax forms Lodging (complete line 6a or 6b):         a. 2012 federal income tax forms Enter the total rent paid 6a. 2012 federal income tax forms       b. 2012 federal income tax forms Enter the fair rental value of the home. 2012 federal income tax forms If the person you supported owned the home,  also include this amount in line 21 6b. 2012 federal income tax forms     7. 2012 federal income tax forms Enter the total food expenses 7. 2012 federal income tax forms     8. 2012 federal income tax forms Enter the total amount of utilities (heat, light, water, etc. 2012 federal income tax forms not included in line 6a or 6b) 8. 2012 federal income tax forms     9. 2012 federal income tax forms Enter the total amount of repairs (not included in line 6a or 6b) 9. 2012 federal income tax forms     10. 2012 federal income tax forms Enter the total of other expenses. 2012 federal income tax forms Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 2012 federal income tax forms     11. 2012 federal income tax forms Add lines 6a through 10. 2012 federal income tax forms These are the total household expenses 11. 2012 federal income tax forms     12. 2012 federal income tax forms Enter total number of persons who lived in the household 12. 2012 federal income tax forms     Expenses for the Person You Supported       13. 2012 federal income tax forms Divide line 11 by line 12. 2012 federal income tax forms This is the person's share of the household expenses 13. 2012 federal income tax forms     14. 2012 federal income tax forms Enter the person's total clothing expenses 14. 2012 federal income tax forms     15. 2012 federal income tax forms Enter the person's total education expenses 15. 2012 federal income tax forms     16. 2012 federal income tax forms Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 2012 federal income tax forms     17. 2012 federal income tax forms Enter the person's total travel and recreation expenses 17. 2012 federal income tax forms     18. 2012 federal income tax forms Enter the total of the person's other expenses 18. 2012 federal income tax forms     19. 2012 federal income tax forms Add lines 13 through 18. 2012 federal income tax forms This is the total cost of the person's support for the year 19. 2012 federal income tax forms     Did the Person Provide More Than Half of His or Her Own Support?       20. 2012 federal income tax forms Multiply line 19 by 50% (. 2012 federal income tax forms 50) 20. 2012 federal income tax forms     21. 2012 federal income tax forms Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 2012 federal income tax forms This is the amount the person provided for his or her own support 21. 2012 federal income tax forms     22. 2012 federal income tax forms Is line 21 more than line 20?   No. 2012 federal income tax forms You meet the support test for this person to be your qualifying child. 2012 federal income tax forms If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 2012 federal income tax forms Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 2012 federal income tax forms    Yes. 2012 federal income tax forms You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 2012 federal income tax forms Stop here. 2012 federal income tax forms        Did You Provide More Than Half?       23. 2012 federal income tax forms Enter the amount others provided for the person's support. 2012 federal income tax forms Include amounts provided by state, local, and other welfare societies or agencies. 2012 federal income tax forms Do not include any amounts included on line 1 23. 2012 federal income tax forms     24. 2012 federal income tax forms Add lines 21 and 23 24. 2012 federal income tax forms     25. 2012 federal income tax forms Subtract line 24 from line 19. 2012 federal income tax forms This is the amount you provided for the person's support 25. 2012 federal income tax forms     26. 2012 federal income tax forms Is line 25 more than line 20?   Yes. 2012 federal income tax forms You meet the support test for this person to be your qualifying relative. 2012 federal income tax forms    No. 2012 federal income tax forms You do not meet the support test for this person to be your qualifying relative. 2012 federal income tax forms You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. 2012 federal income tax forms See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. 2012 federal income tax forms   Example. 2012 federal income tax forms You provided $4,000 toward your 16-year-old son's support for the year. 2012 federal income tax forms He has a part-time job and provided $6,000 to his own support. 2012 federal income tax forms He provided more than half of his own support for the year. 2012 federal income tax forms He is not your qualifying child. 2012 federal income tax forms Foster care payments and expenses. 2012 federal income tax forms   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 2012 federal income tax forms Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. 2012 federal income tax forms   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. 2012 federal income tax forms For more information about the deduction for charitable contributions, see chapter 24. 2012 federal income tax forms If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 2012 federal income tax forms   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 2012 federal income tax forms Example 1. 2012 federal income tax forms Lauren, a foster child, lived with Mr. 2012 federal income tax forms and Mrs. 2012 federal income tax forms Smith for the last 3 months of the year. 2012 federal income tax forms The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 2012 federal income tax forms They did not care for her as a trade or business or to benefit the agency that placed her in their home. 2012 federal income tax forms The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 2012 federal income tax forms Example 2. 2012 federal income tax forms You provided $3,000 toward your 10-year-old foster child's support for the year. 2012 federal income tax forms The state government provided $4,000, which is considered support provided by the state, not by the child. 2012 federal income tax forms See Support provided by the state (welfare, food stamps, housing, etc. 2012 federal income tax forms ) , later. 2012 federal income tax forms Your foster child did not provide more than half of her own support for the year. 2012 federal income tax forms Scholarships. 2012 federal income tax forms   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. 2012 federal income tax forms Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 2012 federal income tax forms Exception. 2012 federal income tax forms   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 2012 federal income tax forms Example 1—child files joint return. 2012 federal income tax forms You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2012 federal income tax forms He earned $25,000 for the year. 2012 federal income tax forms The couple files a joint return. 2012 federal income tax forms Because your daughter and her husband file a joint return, she is not your qualifying child. 2012 federal income tax forms Example 2—child files joint return only as a claim for refund of withheld tax. 2012 federal income tax forms Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2012 federal income tax forms Neither is required to file a tax return. 2012 federal income tax forms They do not have a child. 2012 federal income tax forms Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 2012 federal income tax forms The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2012 federal income tax forms Example 3—child files joint return to claim American opportunity credit. 2012 federal income tax forms The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2012 federal income tax forms He and his wife were not required to file a tax return. 2012 federal income tax forms However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2012 federal income tax forms Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 2012 federal income tax forms The exception to the joint return test does not apply, so your son is not your qualifying child. 2012 federal income tax forms Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 2012 federal income tax forms This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 2012 federal income tax forms If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 2012 federal income tax forms Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2012 federal income tax forms Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2012 federal income tax forms The exemption for the child. 2012 federal income tax forms The child tax credit. 2012 federal income tax forms Head of household filing status. 2012 federal income tax forms The credit for child and dependent care expenses. 2012 federal income tax forms The exclusion from income for dependent care benefits. 2012 federal income tax forms The earned income credit. 2012 federal income tax forms The other person cannot take any of these benefits based on this qualifying child. 2012 federal income tax forms In other words, you and the other person cannot agree to divide these benefits between you. 2012 federal income tax forms The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 2012 federal income tax forms Tiebreaker rules. 2012 federal income tax forms   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2012 federal income tax forms If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2012 federal income tax forms If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. 2012 federal income tax forms If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2012 federal income tax forms If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2012 federal income tax forms If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2012 federal income tax forms If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2012 federal income tax forms If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. 2012 federal income tax forms See Example 6 . 2012 federal income tax forms   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2012 federal income tax forms Example 1—child lived with parent and grandparent. 2012 federal income tax forms You and your 3-year-old daughter Jane lived with your mother all year. 2012 federal income tax forms You are 25 years old, unmarried, and your AGI is $9,000. 2012 federal income tax forms Your mother's AGI is $15,000. 2012 federal income tax forms Jane's father did not live with you or your daughter. 2012 federal income tax forms You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 2012 federal income tax forms Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2012 federal income tax forms However, only one of you can claim her. 2012 federal income tax forms Jane is not a qualifying child of anyone else, including her father. 2012 federal income tax forms You agree to let your mother claim Jane. 2012 federal income tax forms This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). 2012 federal income tax forms Example 2—parent has higher AGI than grandparent. 2012 federal income tax forms The facts are the same as in Example 1 except your AGI is $18,000. 2012 federal income tax forms Because your mother's AGI is not higher than yours, she cannot claim Jane. 2012 federal income tax forms Only you can claim Jane. 2012 federal income tax forms Example 3—two persons claim same child. 2012 federal income tax forms The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 2012 federal income tax forms In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 2012 federal income tax forms The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 2012 federal income tax forms Example 4—qualifying children split between two persons. 2012 federal income tax forms The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. 2012 federal income tax forms Only one of you can claim each child. 2012 federal income tax forms However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2012 federal income tax forms For example, if you claim one child, your mother can claim the other two. 2012 federal income tax forms Example 5—taxpayer who is a qualifying child. 2012 federal income tax forms The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. 2012 federal income tax forms This means you are your mother's qualifying child. 2012 federal income tax forms If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. 2012 federal income tax forms Example 6—child lived with both parents and grandparent. 2012 federal income tax forms The facts are the same as in Example 1 except you are married to your daughter's father. 2012 federal income tax forms The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 2012 federal income tax forms If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 2012 federal income tax forms Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. 2012 federal income tax forms Example 7—separated parents. 2012 federal income tax forms You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2012 federal income tax forms In August and September, your son lived with you. 2012 federal income tax forms For the rest of the year, your son lived with your husband, the boy's father. 2012 federal income tax forms Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 2012 federal income tax forms At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. 2012 federal income tax forms You and your husband will file separate returns. 2012 federal income tax forms Your husband agrees to let you treat your son as a qualifying child. 2012 federal income tax forms This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). 2012 federal income tax forms However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. 2012 federal income tax forms As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 federal income tax forms Example 8—separated parents claim same child. 2012 federal income tax forms The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 2012 federal income tax forms In this case, only your husband will be allowed to treat your son as a qualifying child. 2012 federal income tax forms This is because, during 2013, the boy lived with him longer than with you. 2012 federal income tax forms If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2012 federal income tax forms If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 2012 federal income tax forms In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. 2012 federal income tax forms As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 federal income tax forms Example 9—unmarried parents. 2012 federal income tax forms You, your 5-year-old son, and your son's father lived together all year. 2012 federal income tax forms You and your son's father are not married. 2012 federal income tax forms Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. 2012 federal income tax forms Your AGI is $12,000 and your son's father's AGI is $14,000. 2012 federal income tax forms Your son's father agrees to let you claim the child as a qualifying child. 2012 federal income tax forms This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). 2012 federal income tax forms Example 10—unmarried parents claim same child. 2012 federal income tax forms The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. 2012 federal income tax forms In this case, only your son's father will be allowed to treat your son as a qualifying child. 2012 federal income tax forms This is because his AGI, $14,000, is more than your AGI, $12,000. 2012 federal income tax forms If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 2012 federal income tax forms If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. 2012 federal income tax forms Example 11—child did not live with a parent. 2012 federal income tax forms You and your 7-year-old niece, your sister's child, lived with your mother all year. 2012 federal income tax forms You are 25 years old, and your AGI is $9,300. 2012 federal income tax forms Your mother's AGI is $15,000. 2012 federal income tax forms Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2012 federal income tax forms Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2012 federal income tax forms However, only your mother can treat her as a qualifying child. 2012 federal income tax forms This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2012 federal income tax forms Applying this special rule to divorced or separated parents (or parents who live apart). 2012 federal income tax forms   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 2012 federal income tax forms However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 2012 federal income tax forms If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. 2012 federal income tax forms Example 1. 2012 federal income tax forms You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2012 federal income tax forms Your AGI is $10,000. 2012 federal income tax forms Your mother's AGI is $25,000. 2012 federal income tax forms Your son's father did not live with you or your son. 2012 federal income tax forms Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. 2012 federal income tax forms Because of this, you cannot claim an exemption or the child tax credit for your son. 2012 federal income tax forms However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 2012 federal income tax forms You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. 2012 federal income tax forms But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2012 federal income tax forms (Note: The support test does not apply for the earned income credit. 2012 federal income tax forms ) However, you agree to let your mother claim your son. 2012 federal income tax forms This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 2012 federal income tax forms (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2012 federal income tax forms ) Example 2. 2012 federal income tax forms The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 2012 federal income tax forms Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2012 federal income tax forms Example 3. 2012 federal income tax forms The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. 2012 federal income tax forms Your mother also claims him as a qualifying child for head of household filing status. 2012 federal income tax forms You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 2012 federal income tax forms The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 2012 federal income tax forms Qualifying Relative Four tests must be met for a person to be your qualifying relative. 2012 federal income tax forms The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 2012 federal income tax forms Age. 2012 federal income tax forms   Unlike a qualifying child, a qualifying relative can be any age. 2012 federal income tax forms There is no age test for a qualifying relative. 2012 federal income tax forms Kidnapped child. 2012 federal income tax forms   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 2012 federal income tax forms See Publication 501 for details. 2012 federal income tax forms Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. 2012 federal income tax forms Example 1. 2012 federal income tax forms Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 2012 federal income tax forms She is not your qualifying relative. 2012 federal income tax forms Example 2. 2012 federal income tax forms Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 2012 federal income tax forms He is not your qualifying relative. 2012 federal income tax forms Example 3. 2012 federal income tax forms Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 2012 federal income tax forms He may be your qualifying relative if the gross income test and the support test are met. 2012 federal income tax forms Example 4. 2012 federal income tax forms Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. 2012 federal income tax forms He is not your qualifying child because he does not meet the residency test. 2012 federal income tax forms He may be your qualifying relative if the gross income test and the support test are met. 2012 federal income tax forms Child of person not required to file a return. 2012 federal income tax forms   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2012 federal income tax forms Example 1—return not required. 2012 federal income tax forms You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 2012 federal income tax forms Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2012 federal income tax forms Both your friend and her child are your qualifying relatives if the support test is met. 2012 federal income tax forms Example 2—return filed to claim refund. 2012 federal income tax forms The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. 2012 federal income tax forms She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. 2012 federal income tax forms Both your friend and her child are your qualifying relatives if the support test is met. 2012 federal income tax forms Example 3—earned income credit claimed. 2012 federal income tax forms The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. 2012 federal income tax forms Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. 2012 federal income tax forms Child in Canada or Mexico. 2012 federal income tax forms   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 2012 federal income tax forms If the child does not live with you, the child does not meet the residency test to be your qualifying child. 2012 federal income tax forms However, the child may still be your qualifying relative. 2012 federal income tax forms If the persons the child does live with are not U. 2012 federal income tax forms S. 2012 federal income tax forms citizens and have no U. 2012 federal income tax forms S. 2012 federal income tax forms gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 2012 federal income tax forms If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. 2012 federal income tax forms   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen, U. 2012 federal income tax forms S. 2012 federal income tax forms resident alien, or U. 2012 federal income tax forms S. 2012 federal income tax forms national. 2012 federal income tax forms There is an exception for certain adopted children who lived with you all year. 2012 federal income tax forms See Citizen or Resident Test , earlier. 2012 federal income tax forms Example. 2012 federal income tax forms You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 2012 federal income tax forms You are single and live in the United States. 2012 federal income tax forms Your mother is not a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen and has no U. 2012 federal income tax forms S. 2012 federal income tax forms income, so she is not a “taxpayer. 2012 federal income tax forms ” Your children are not your qualifying children because they do not meet the residency test. 2012 federal income tax forms But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 2012 federal income tax forms You may also be able to claim your mother as a dependent if the gross income and support tests are met. 2012 federal income tax forms Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . 2012 federal income tax forms If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 2012 federal income tax forms However, see Personal Exemptions , earlier. 2012 federal income tax forms Relatives who do not have to live with you. 2012 federal income tax forms   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. 2012 federal income tax forms Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 2012 federal income tax forms (A legally adopted child is considered your child. 2012 federal income tax forms ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 2012 federal income tax forms Your father, mother, grandparent, or other direct ancestor, but not foster parent. 2012 federal income tax forms Your stepfather or stepmother. 2012 federal income tax forms A son or daughter of your brother or sister. 2012 federal income tax forms A son or daughter of your half brother or half sister. 2012 federal income tax forms A brother or sister of your father or mother. 2012 federal income tax forms Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 2012 federal income tax forms Any of these relationships that were established by marriage are not ended by death or divorce. 2012 federal income tax forms Example. 2012 federal income tax forms You and your wife began supporting your wife's father, a widower, in 2006. 2012 federal income tax forms Your wife died in 2012. 2012 federal income tax forms Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 2012 federal income tax forms You can claim him as a dependent if all other tests are met, including the gross income test and support test. 2012 federal income tax forms Foster child. 2012 federal income tax forms   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 federal income tax forms Joint return. 2012 federal income tax forms   If you file a joint return, the person can be related to either you or your spouse. 2012 federal income tax forms Also, the person does not need to be related to the spouse who provides support. 2012 federal income tax forms   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. 2012 federal income tax forms However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. 2012 federal income tax forms Temporary absences. 2012 federal income tax forms   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 2012 federal income tax forms   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. 2012 federal income tax forms Death or birth. 2012 federal income tax forms   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 2012 federal income tax forms The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. 2012 federal income tax forms The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. 2012 federal income tax forms   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 2012 federal income tax forms Example. 2012 federal income tax forms Your dependent mother died on January 15. 2012 federal income tax forms She met the tests to be your qualifying relative. 2012 federal income tax forms The other tests to claim an exemption for a dependent were also met. 2012 federal income tax forms You can claim an exemption for her on your return. 2012 federal income tax forms Local law violated. 2012 federal income tax forms   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 2012 federal income tax forms Example. 2012 federal income tax forms Your girlfriend lived with you as a member of your household all year. 2012 federal income tax forms However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 2012 federal income tax forms Therefore, she does not meet this test and you cannot claim her as a dependent. 2012 federal income tax forms Adopted child. 2012 federal income tax forms   An adopted child is always treated as your own child. 2012 federal income tax forms The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2012 federal income tax forms Cousin. 2012 federal income tax forms   Your cousin meets this test only if he or she lives with you all year as a member of your household. 2012 federal income tax forms A cousin is a descendant of a brother or sister of your father or mother. 2012 federal income tax forms Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 2012 federal income tax forms Gross income defined. 2012 federal income tax forms   Gross income is all income in the form of money, property, and services that is not exempt from tax. 2012 federal income tax forms   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. 2012 federal income tax forms   Gross receipts from rental property are gross income. 2012 federal income tax forms Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 2012 federal income tax forms   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 2012 federal income tax forms    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 2012 federal income tax forms Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. 2012 federal income tax forms For more information about scholarships, see chapter 12. 2012 federal income tax forms   Tax-exempt income, such as certain social security benefits, is not included in gross income. 2012 federal income tax forms Disabled dependent working at sheltered workshop. 2012 federal income tax forms   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. 2012 federal income tax forms The availability of medical care at the workshop must be the main reason for the individual's presence there. 2012 federal income tax forms Also, the income must come solely from activities at the workshop that are incident to this medical care. 2012 federal income tax forms   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. 2012 federal income tax forms S. 2012 federal income tax forms possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 2012 federal income tax forms “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 2012 federal income tax forms Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. 2012 federal income tax forms However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. 2012 federal income tax forms How to determine if support test is met. 2012 federal income tax forms   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. 2012 federal income tax forms This includes support the person provided from his or her own funds. 2012 federal income tax forms   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 2012 federal income tax forms Person's own funds not used for support. 2012 federal income tax forms   A person's own funds are not support unless they are actually spent for support. 2012 federal income tax forms Example. 2012 federal income tax forms Your mother received $2,400 in social security benefits and $300 in interest. 2012 federal income tax forms She paid $2,000 for lodging and $400 for recreation. 2012 federal income tax forms She put $300 in a savings account. 2012 federal income tax forms Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. 2012 federal income tax forms If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. 2012 federal income tax forms Child's wages used for own support. 2012 federal income tax forms   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. 2012 federal income tax forms Year support is provided. 2012 federal income tax forms   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. 2012 federal income tax forms   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. 2012 federal income tax forms Armed Forces dependency allotments. 2012 federal income tax forms   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. 2012 federal income tax forms If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 2012 federal income tax forms Example. 2012 federal income tax forms You are in the Armed Forces. 2012 federal income tax forms You authorize an allotment for your widowed mother that she uses to support herself and her sister. 2012 federal income tax forms If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. 2012 federal income tax forms Tax-exempt military quarters allowances. 2012 federal income tax forms   These allowances are treated the same way as dependency allotments in figuring support. 2012 federal income tax forms The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 2012 federal income tax forms Tax-exempt income. 2012 federal income tax forms   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 2012 federal income tax forms Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 2012 federal income tax forms Example 1. 2012 federal income tax forms You provide $4,000 toward your mother's support during the year. 2012 federal income tax forms She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 2012 federal income tax forms She uses all these for her support. 2012 federal income tax forms You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). 2012 federal income tax forms Example 2. 2012 federal income tax forms Your niece takes out a student loan of $2,500 a
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The 2012 Federal Income Tax Forms

2012 federal income tax forms 6. 2012 federal income tax forms   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. 2012 federal income tax forms Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. 2012 federal income tax forms Declaración final. 2012 federal income tax forms Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. 2012 federal income tax forms Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. 2012 federal income tax forms Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. 2012 federal income tax forms El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. 2012 federal income tax forms La declaración correcta de los ingresos de propinas no es difícil. 2012 federal income tax forms Usted tiene que completar tres pasos: Mantener un registro diario de propinas. 2012 federal income tax forms Declarar sus propinas a su empleador. 2012 federal income tax forms Declarar todas sus propinas en su declaración de impuestos. 2012 federal income tax forms  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. 2012 federal income tax forms Este capítulo también le mostrará cómo tratar las propinas asignadas. 2012 federal income tax forms Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. 2012 federal income tax forms Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. 2012 federal income tax forms Cómo mantener un registro diario de propinas. 2012 federal income tax forms   Hay dos maneras de mantener un registro diario de propinas. 2012 federal income tax forms Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. 2012 federal income tax forms Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. 2012 federal income tax forms Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. 2012 federal income tax forms Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. 2012 federal income tax forms    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). 2012 federal income tax forms Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). 2012 federal income tax forms Asimismo, la Publicación 1244-PR está disponible en el sitio web www. 2012 federal income tax forms irs. 2012 federal income tax forms gov/pub/irs-pdf/p1244pr. 2012 federal income tax forms pdf. 2012 federal income tax forms La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. 2012 federal income tax forms Cada día, anote la información solicitada en el formulario. 2012 federal income tax forms   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. 2012 federal income tax forms Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. 2012 federal income tax forms   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. 2012 federal income tax forms Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. 2012 federal income tax forms Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. 2012 federal income tax forms El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. 2012 federal income tax forms La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. 2012 federal income tax forms Registro electrónico de propinas. 2012 federal income tax forms   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. 2012 federal income tax forms En tal caso, tiene que recibir y guardar una copia en papel de este registro. 2012 federal income tax forms Cargos por servicios. 2012 federal income tax forms   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. 2012 federal income tax forms Los cargos de este tipo son parte de su salario, no son propinas. 2012 federal income tax forms Vea los ejemplos que se presentan a continuación. 2012 federal income tax forms Ejemplo 1. 2012 federal income tax forms El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. 2012 federal income tax forms Juanita forma parte de un grupo de 8 personas. 2012 federal income tax forms Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. 2012 federal income tax forms Dicho monto se incluye en el total de la cuenta. 2012 federal income tax forms Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. 2012 federal income tax forms No anote el cargo del 18% en su registro de propinas. 2012 federal income tax forms Los cargos por servicios que se le paguen son considerados salarios y no propinas. 2012 federal income tax forms Ejemplo 2. 2012 federal income tax forms El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. 2012 federal income tax forms En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. 2012 federal income tax forms Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. 2012 federal income tax forms Cerciórese de incluir esta cantidad en su registro de propinas. 2012 federal income tax forms Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). 2012 federal income tax forms Propinas que tiene que declarar a su empleador. 2012 federal income tax forms   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. 2012 federal income tax forms   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. 2012 federal income tax forms   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. 2012 federal income tax forms No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. 2012 federal income tax forms Sin embargo, tiene que declarar las propinas que reciba de otros empleados. 2012 federal income tax forms    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. 2012 federal income tax forms No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. 2012 federal income tax forms Cómo se declaran las propinas. 2012 federal income tax forms    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). 2012 federal income tax forms Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. 2012 federal income tax forms Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). 2012 federal income tax forms   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. 2012 federal income tax forms El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). 2012 federal income tax forms El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. 2012 federal income tax forms El total de propinas que se tienen que declarar para ese período. 2012 federal income tax forms Usted tiene que firmar y fechar el informe. 2012 federal income tax forms Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. 2012 federal income tax forms   Su empleador puede requerirle que declare sus propinas más de una vez al mes. 2012 federal income tax forms Sin embargo, el informe no puede abarcar un período mayor de un mes natural. 2012 federal income tax forms Informe electrónico de propinas. 2012 federal income tax forms   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. 2012 federal income tax forms Cuándo debe declarar las propinas. 2012 federal income tax forms   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. 2012 federal income tax forms Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. 2012 federal income tax forms Declaración final. 2012 federal income tax forms   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. 2012 federal income tax forms Multa por no declarar las propinas. 2012 federal income tax forms   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. 2012 federal income tax forms (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). 2012 federal income tax forms La cantidad de la multa que se impone es adicional a los impuestos que adeude. 2012 federal income tax forms   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. 2012 federal income tax forms Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. 2012 federal income tax forms Entrega de dinero al empleador para el pago de los impuestos. 2012 federal income tax forms   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. 2012 federal income tax forms Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. 2012 federal income tax forms   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. 2012 federal income tax forms Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. 2012 federal income tax forms Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. 2012 federal income tax forms    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. 2012 federal income tax forms Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. 2012 federal income tax forms Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. 2012 federal income tax forms    Impuestos no recaudados. 2012 federal income tax forms Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. 2012 federal income tax forms Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. 2012 federal income tax forms Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. 2012 federal income tax forms Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. 2012 federal income tax forms    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. 2012 federal income tax forms Qué propinas se tienen que declarar. 2012 federal income tax forms   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. 2012 federal income tax forms Incluya las que recibió en efectivo y las que no fueron en efectivo. 2012 federal income tax forms Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. 2012 federal income tax forms Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. 2012 federal income tax forms    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . 2012 federal income tax forms    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . 2012 federal income tax forms   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. 2012 federal income tax forms El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. 2012 federal income tax forms Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. 2012 federal income tax forms Al Sr. 2012 federal income tax forms Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. 2012 federal income tax forms El Formulario W-2 que el Sr. 2012 federal income tax forms Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. 2012 federal income tax forms El Sr. 2012 federal income tax forms Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. 2012 federal income tax forms Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. 2012 federal income tax forms    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. 2012 federal income tax forms Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. 2012 federal income tax forms Para hacerlo, tiene que usar el Formulario 1040. 2012 federal income tax forms (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). 2012 federal income tax forms    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. 2012 federal income tax forms Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. 2012 federal income tax forms Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. 2012 federal income tax forms    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. 2012 federal income tax forms Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. 2012 federal income tax forms Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. 2012 federal income tax forms   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. 2012 federal income tax forms Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. 2012 federal income tax forms   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). 2012 federal income tax forms Tiene que declarar estas cantidades como impuesto adicional en su declaración. 2012 federal income tax forms A diferencia de la parte no recaudada del impuesto regular al Medicare (1. 2012 federal income tax forms 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. 2012 federal income tax forms    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. 2012 federal income tax forms Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. 2012 federal income tax forms Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. 2012 federal income tax forms (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). 2012 federal income tax forms Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. 2012 federal income tax forms Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. 2012 federal income tax forms Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. 2012 federal income tax forms ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. 2012 federal income tax forms Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. 2012 federal income tax forms De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. 2012 federal income tax forms ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). 2012 federal income tax forms Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. 2012 federal income tax forms Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. 2012 federal income tax forms ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. 2012 federal income tax forms Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. 2012 federal income tax forms Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. 2012 federal income tax forms Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. 2012 federal income tax forms   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. 2012 federal income tax forms Cómo declarar las propinas asignadas. 2012 federal income tax forms   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. 2012 federal income tax forms (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). 2012 federal income tax forms    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. 2012 federal income tax forms Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. 2012 federal income tax forms Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. 2012 federal income tax forms Prev  Up  Next   Home   More Online Publications