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Amended Us Individual Income Tax Return

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Amended Us Individual Income Tax Return

Amended us individual income tax return 18. Amended us individual income tax return   Alimony Table of Contents IntroductionSpouse or former spouse. Amended us individual income tax return Divorce or separation instrument. Amended us individual income tax return Useful Items - You may want to see: General RulesMortgage payments. Amended us individual income tax return Taxes and insurance. Amended us individual income tax return Other payments to a third party. Amended us individual income tax return Instruments Executed After 1984Payments to a third party. Amended us individual income tax return Exception. Amended us individual income tax return Substitute payments. Amended us individual income tax return Specifically designated as child support. Amended us individual income tax return Contingency relating to your child. Amended us individual income tax return Clearly associated with a contingency. Amended us individual income tax return How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Amended us individual income tax return It covers the following topics. Amended us individual income tax return What payments are alimony. Amended us individual income tax return What payments are not alimony, such as child support. Amended us individual income tax return How to deduct alimony you paid. Amended us individual income tax return How to report alimony you received as income. Amended us individual income tax return Whether you must recapture the tax benefits of alimony. Amended us individual income tax return Recapture means adding back in your income all or part of a deduction you took in a prior year. Amended us individual income tax return Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Amended us individual income tax return It does not include voluntary payments that are not made under a divorce or separation instrument. Amended us individual income tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Amended us individual income tax return Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Amended us individual income tax return To be alimony, a payment must meet certain requirements. Amended us individual income tax return Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Amended us individual income tax return This chapter discusses the rules for payments under instruments executed after 1984. Amended us individual income tax return If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Amended us individual income tax return That was the last year the information on pre-1985 instruments was included in Publication 504. Amended us individual income tax return Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Amended us individual income tax return Definitions. Amended us individual income tax return   The following definitions apply throughout this chapter. Amended us individual income tax return Spouse or former spouse. Amended us individual income tax return   Unless otherwise stated, the term “spouse” includes former spouse. Amended us individual income tax return Divorce or separation instrument. Amended us individual income tax return   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Amended us individual income tax return This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Amended us individual income tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Amended us individual income tax return Payments not alimony. Amended us individual income tax return   Not all payments under a divorce or separation instrument are alimony. Amended us individual income tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Amended us individual income tax return Payments to a third party. Amended us individual income tax return   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Amended us individual income tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Amended us individual income tax return ), taxes, tuition, etc. Amended us individual income tax return The payments are treated as received by your spouse and then paid to the third party. Amended us individual income tax return Life insurance premiums. Amended us individual income tax return   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Amended us individual income tax return Payments for jointly-owned home. Amended us individual income tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Amended us individual income tax return Mortgage payments. Amended us individual income tax return   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Amended us individual income tax return If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Amended us individual income tax return Your spouse must report one-half of the payments as alimony received. Amended us individual income tax return If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Amended us individual income tax return Taxes and insurance. Amended us individual income tax return   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Amended us individual income tax return Your spouse must report one-half of these payments as alimony received. Amended us individual income tax return If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Amended us individual income tax return    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Amended us individual income tax return But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Amended us individual income tax return Other payments to a third party. Amended us individual income tax return   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Amended us individual income tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Amended us individual income tax return Exception for instruments executed before 1985. Amended us individual income tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Amended us individual income tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Amended us individual income tax return A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Amended us individual income tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Amended us individual income tax return irs. Amended us individual income tax return gov/pub504. Amended us individual income tax return Example 1. Amended us individual income tax return In November 1984, you and your former spouse executed a written separation agreement. Amended us individual income tax return In February 1985, a decree of divorce was substituted for the written separation agreement. Amended us individual income tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. Amended us individual income tax return The decree of divorce is treated as executed before 1985. Amended us individual income tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Amended us individual income tax return Example 2. Amended us individual income tax return Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Amended us individual income tax return In this example, the decree of divorce is not treated as executed before 1985. Amended us individual income tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. Amended us individual income tax return Alimony requirements. Amended us individual income tax return   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Amended us individual income tax return The payment is in cash. Amended us individual income tax return The instrument does not designate the payment as not alimony. Amended us individual income tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Amended us individual income tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Amended us individual income tax return The payment is not treated as child support. Amended us individual income tax return Each of these requirements is discussed below. Amended us individual income tax return Cash payment requirement. Amended us individual income tax return   Only cash payments, including checks and money orders, qualify as alimony. Amended us individual income tax return The following do not qualify as alimony. Amended us individual income tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). Amended us individual income tax return Execution of a debt instrument by the payer. Amended us individual income tax return The use of the payer's property. Amended us individual income tax return Payments to a third party. Amended us individual income tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Amended us individual income tax return See Payments to a third party under General Rules, earlier. Amended us individual income tax return   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Amended us individual income tax return The payments are in lieu of payments of alimony directly to your spouse. Amended us individual income tax return The written request states that both spouses intend the payments to be treated as alimony. Amended us individual income tax return You receive the written request from your spouse before you file your return for the year you made the payments. Amended us individual income tax return Payments designated as not alimony. Amended us individual income tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. Amended us individual income tax return You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Amended us individual income tax return For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Amended us individual income tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Amended us individual income tax return   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Amended us individual income tax return The copy must be attached each year the designation applies. Amended us individual income tax return Spouses cannot be members of the same household. Amended us individual income tax return    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Amended us individual income tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Amended us individual income tax return   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Amended us individual income tax return Exception. Amended us individual income tax return   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Amended us individual income tax return Table 18-1. Amended us individual income tax return Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Amended us individual income tax return Payments are not required by a divorce or separation instrument. Amended us individual income tax return Payer and recipient spouse do not file a joint return with each other. Amended us individual income tax return Payer and recipient spouse file a joint return with each other. Amended us individual income tax return Payment is in cash (including checks or money orders). Amended us individual income tax return Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Amended us individual income tax return Payment is not designated in the instrument as not alimony. Amended us individual income tax return Payment is designated in the instrument as not alimony. Amended us individual income tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Amended us individual income tax return Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Amended us individual income tax return Payments are not required after death of the recipient spouse. Amended us individual income tax return Payments are required after death of the recipient spouse. Amended us individual income tax return Payment is not treated as child support. Amended us individual income tax return Payment is treated as child support. Amended us individual income tax return These payments are deductible by the payer and includible in income by the recipient. Amended us individual income tax return These payments are neither deductible by the payer nor includible in income by the recipient. Amended us individual income tax return Liability for payments after death of recipient spouse. Amended us individual income tax return   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Amended us individual income tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. Amended us individual income tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Amended us individual income tax return Example. Amended us individual income tax return You must pay your former spouse $10,000 in cash each year for 10 years. Amended us individual income tax return Your divorce decree states that the payments will end upon your former spouse's death. Amended us individual income tax return You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Amended us individual income tax return The death of your spouse would not terminate these payments under state law. Amended us individual income tax return The $10,000 annual payments may qualify as alimony. Amended us individual income tax return The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Amended us individual income tax return Substitute payments. Amended us individual income tax return   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Amended us individual income tax return To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Amended us individual income tax return Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Amended us individual income tax return Example 1. Amended us individual income tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Amended us individual income tax return The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Amended us individual income tax return Your former spouse has custody of your minor children. Amended us individual income tax return The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Amended us individual income tax return The trust income and corpus (principal) are to be used for your children's benefit. Amended us individual income tax return These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Amended us individual income tax return Of each of the $30,000 annual payments, $10,000 is not alimony. Amended us individual income tax return Example 2. Amended us individual income tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Amended us individual income tax return The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Amended us individual income tax return The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Amended us individual income tax return For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Amended us individual income tax return These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Amended us individual income tax return None of the annual payments are alimony. Amended us individual income tax return The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Amended us individual income tax return Child support. Amended us individual income tax return   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Amended us individual income tax return The amount of child support may vary over time. Amended us individual income tax return Child support payments are not deductible by the payer and are not taxable to the recipient. Amended us individual income tax return Specifically designated as child support. Amended us individual income tax return   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Amended us individual income tax return A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Amended us individual income tax return Contingency relating to your child. Amended us individual income tax return   A contingency relates to your child if it depends on any event relating to that child. Amended us individual income tax return It does not matter whether the event is certain or likely to occur. Amended us individual income tax return Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Amended us individual income tax return Clearly associated with a contingency. Amended us individual income tax return   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Amended us individual income tax return The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Amended us individual income tax return The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Amended us individual income tax return This certain age must be the same for each child, but need not be a whole number of years. Amended us individual income tax return In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Amended us individual income tax return   Either you or the IRS can overcome the presumption in the two situations above. Amended us individual income tax return This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Amended us individual income tax return For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Amended us individual income tax return How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Amended us individual income tax return You must file Form 1040. Amended us individual income tax return You cannot use Form 1040A or Form 1040EZ. Amended us individual income tax return Enter the amount of alimony you paid on Form 1040, line 31a. Amended us individual income tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Amended us individual income tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Amended us individual income tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Amended us individual income tax return Enter your total payments on line 31a. Amended us individual income tax return You must provide your spouse's SSN or ITIN. Amended us individual income tax return If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Amended us individual income tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Amended us individual income tax return How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Amended us individual income tax return You cannot use Form 1040A or Form 1040EZ. Amended us individual income tax return You must give the person who paid the alimony your SSN or ITIN. Amended us individual income tax return If you do not, you may have to pay a $50 penalty. Amended us individual income tax return Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Amended us individual income tax return If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Amended us individual income tax return Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Amended us individual income tax return The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Amended us individual income tax return Do not include any time in which payments were being made under temporary support orders. Amended us individual income tax return The second and third years are the next 2 calendar years, whether or not payments are made during those years. Amended us individual income tax return The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Amended us individual income tax return When to apply the recapture rule. Amended us individual income tax return   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Amended us individual income tax return   When you figure a decrease in alimony, do not include the following amounts. Amended us individual income tax return Payments made under a temporary support order. Amended us individual income tax return Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Amended us individual income tax return Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Amended us individual income tax return Figuring the recapture. Amended us individual income tax return   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Amended us individual income tax return Including the recapture in income. Amended us individual income tax return   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Amended us individual income tax return Cross out “received” and enter “recapture. Amended us individual income tax return ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Amended us individual income tax return Deducting the recapture. Amended us individual income tax return   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Amended us individual income tax return Cross out “paid” and enter “recapture. Amended us individual income tax return ” In the space provided, enter your spouse's SSN or ITIN. Amended us individual income tax return Prev  Up  Next   Home   More Online Publications
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USAJOBS.gov can help you find out how federal jobs are filled; learn more about the hiring reform; find tips for your resume, application, and interview; and how to apply for federal jobs. Most federal jobs are listed on USAJOBS; however, some excepted service agencies, such U. S. Department of State for Foreign Service Officers, post jobs independently on their own website or elsewhere. If you’d like to work for a specific agency, do a targeted search of their job sections and employment information pages.

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The Amended Us Individual Income Tax Return

Amended us individual income tax return Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Amended us individual income tax return Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Amended us individual income tax return Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Amended us individual income tax return Vea la Tabla V que aparece a continuación. Amended us individual income tax return Tabla V. Amended us individual income tax return Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Amended us individual income tax return SI busca más información sobre la deducción por. Amended us individual income tax return . Amended us individual income tax return . Amended us individual income tax return ENTONCES vea. Amended us individual income tax return . Amended us individual income tax return . Amended us individual income tax return Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Amended us individual income tax return Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Amended us individual income tax return Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Amended us individual income tax return Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Amended us individual income tax return Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Amended us individual income tax return Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Amended us individual income tax return Multa por retiro prematuro de ahorros el capítulo 7 . Amended us individual income tax return Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Amended us individual income tax return Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Amended us individual income tax return Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Amended us individual income tax return Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Amended us individual income tax return Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Amended us individual income tax return Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Amended us individual income tax return S. Amended us individual income tax return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Amended us individual income tax return Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Amended us individual income tax return Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Amended us individual income tax return Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Amended us individual income tax return Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Amended us individual income tax return Table of Contents 17. Amended us individual income tax return   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Amended us individual income tax return   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Amended us individual income tax return Documento (instrumento) de divorcio o separación judicial. Amended us individual income tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Amended us individual income tax return Impuestos y seguro. Amended us individual income tax return Otros pagos a terceros. Amended us individual income tax return Documentos Firmados Después de 1984Pagos a terceros. Amended us individual income tax return Excepción. Amended us individual income tax return Pagos sustitutivos. Amended us individual income tax return Específicamente designado como pensión para hijos menores. Amended us individual income tax return Contingencia relacionada con su hijo. Amended us individual income tax return Pago claramente asociado con una contingencia. Amended us individual income tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Amended us individual income tax return   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications