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Ammend Taxes

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Ammend Taxes

Ammend taxes 7. Ammend taxes   Coverdell Education Savings Account (ESA) Table of Contents Introduction What Is a Coverdell ESAQualified Education Expenses ContributionsContribution Limits Additional Tax on Excess Contributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Transfer Because of Divorce DistributionsTax-Free Distributions Taxable Distributions When Assets Must Be Distributed Introduction If your modified adjusted gross income (MAGI) is less than $110,000 ($220,000 if filing a joint return), you may be able to establish a Coverdell ESA to finance the qualified education expenses of a designated beneficiary. Ammend taxes For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return. Ammend taxes There is no limit on the number of separate Coverdell ESAs that can be established for a designated beneficiary. Ammend taxes However, total contributions for the beneficiary in any year cannot be more than $2,000, no matter how many accounts have been established. Ammend taxes See Contributions , later. Ammend taxes This benefit applies not only to higher education expenses, but also to elementary and secondary education expenses. Ammend taxes What is the tax benefit of the Coverdell ESA. Ammend taxes   Contributions to a Coverdell ESA are not deductible, but amounts deposited in the account grow tax free until distributed. Ammend taxes   If, for a year, distributions from an account are not more than a designated beneficiary's qualified education expenses at an eligible educational institution, the beneficiary will not owe tax on the distributions. Ammend taxes See Tax-Free Distributions , later. Ammend taxes    Table 7-1 summarizes the main features of the Coverdell ESA. Ammend taxes Table 7-1. Ammend taxes Coverdell ESA at a Glance Do not rely on this table alone. Ammend taxes It provides only general highlights. Ammend taxes See the text for definitions of terms in bold type and for more complete explanations. Ammend taxes Question Answer What is a Coverdell ESA? A savings account that is set up to pay the qualified education expenses of a designated beneficiary. Ammend taxes Where can it be established? It can be opened in the United States at any bank or other IRS-approved entity that offers Coverdell ESAs. Ammend taxes Who can have a Coverdell ESA? Any beneficiary who is under age 18 or is a special needs beneficiary. Ammend taxes Who can contribute to a Coverdell ESA? Generally, any individual (including the beneficiary) whose modified adjusted gross income for the year is less than $110,000 ($220,000 in the case of a joint return). Ammend taxes Are distributions tax free? Yes, if the distributions are not more than the beneficiary's adjusted qualified education expenses for the year. Ammend taxes What Is a Coverdell ESA A Coverdell ESA is a trust or custodial account created or organized in the United States only for the purpose of paying the qualified education expenses of the Designated beneficiary (defined later) of the account. Ammend taxes When the account is established, the designated beneficiary must be under age 18 or a special needs beneficiary. Ammend taxes To be treated as a Coverdell ESA, the account must be designated as a Coverdell ESA when it is created. Ammend taxes The document creating and governing the account must be in writing and must satisfy the following requirements. Ammend taxes The trustee or custodian must be a bank or an entity approved by the IRS. Ammend taxes The document must provide that the trustee or custodian can only accept a contribution that meets all of the following conditions. Ammend taxes The contribution is in cash. Ammend taxes The contribution is made before the beneficiary reaches age 18, unless the beneficiary is a special needs beneficiary. Ammend taxes The contribution would not result in total contributions for the year (not including rollover contributions) being more than $2,000. Ammend taxes Money in the account cannot be invested in life insurance contracts. Ammend taxes Money in the account cannot be combined with other property except in a common trust fund or common investment fund. Ammend taxes The balance in the account generally must be distributed within 30 days after the earlier of the following events. Ammend taxes The beneficiary reaches age 30, unless the beneficiary is a special needs beneficiary. Ammend taxes The beneficiary's death. Ammend taxes Qualified Education Expenses Generally, these are expenses required for the enrollment or attendance of the designated beneficiary at an eligible educational institution. Ammend taxes For purposes of Coverdell ESAs, the expenses can be either qualified higher education expenses or qualified elementary and secondary education expenses. Ammend taxes Designated beneficiary. Ammend taxes   This is the individual named in the document creating the trust or custodial account to receive the benefit of the funds in the account. Ammend taxes Contributions to a qualified tuition program (QTP). Ammend taxes   A contribution to a QTP is a qualified education expense if the contribution is on behalf of the designated beneficiary of the Coverdell ESA. Ammend taxes In the case of a change in beneficiary, this is a qualified expense only if the new beneficiary is a family member of that designated beneficiary. Ammend taxes See chapter 8, Qualified Tuition Program . Ammend taxes Eligible Educational Institution For purposes of Coverdell ESAs, an eligible educational institution can be either an eligible postsecondary school or an eligible elementary or secondary school. Ammend taxes Eligible postsecondary school. Ammend taxes   This is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Ammend taxes S. Ammend taxes Department of Education. Ammend taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ammend taxes The educational institution should be able to tell you if it is an eligible educational institution. Ammend taxes   Certain educational institutions located outside the United States also participate in the U. Ammend taxes S. Ammend taxes Department of Education's Federal Student Aid (FSA) programs. Ammend taxes Eligible elementary or secondary school. Ammend taxes   This is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Ammend taxes Qualified Higher Education Expenses These are expenses related to enrollment or attendance at an eligible postsecondary school. Ammend taxes As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time. Ammend taxes The following expenses must be required for enrollment or attendance of a designated beneficiary at an eligible postsecondary school. Ammend taxes Tuition and fees. Ammend taxes Books, supplies, and equipment. Ammend taxes Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school. Ammend taxes Expenses for room and board must be incurred by students who are enrolled at least half-time (defined below). Ammend taxes The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Ammend taxes The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Ammend taxes The actual amount charged if the student is residing in housing owned or operated by the school. Ammend taxes Half-time student. Ammend taxes   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Ammend taxes Qualified Elementary and Secondary Education Expenses These are expenses related to enrollment or attendance at an eligible elementary or secondary school. Ammend taxes As shown in the following list, to be qualified, some of the expenses must be required or provided by the school. Ammend taxes There are special rules for computer-related expenses. Ammend taxes The following expenses must be incurred by a designated beneficiary in connection with enrollment or attendance at an eligible elementary or secondary school. Ammend taxes Tuition and fees. Ammend taxes Books, supplies, and equipment. Ammend taxes Academic tutoring. Ammend taxes Special needs services for a special needs beneficiary. Ammend taxes The following expenses must be required or provided by an eligible elementary or secondary school in connection with attendance or enrollment at the school. Ammend taxes Room and board. Ammend taxes Uniforms. Ammend taxes Transportation. Ammend taxes Supplementary items and services (including extended day programs). Ammend taxes The purchase of computer technology, equipment, or Internet access and related services is a qualified elementary and secondary education expense if it is to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is in elementary or secondary school. Ammend taxes (This does not include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature. Ammend taxes ) Contributions Any individual (including the designated beneficiary) can contribute to a Coverdell ESA if the individual's MAGI (defined later under Contribution Limits ) for the year is less than $110,000. Ammend taxes For individuals filing joint returns, that amount is $220,000. Ammend taxes Organizations, such as corporations and trusts, can also contribute to Coverdell ESAs. Ammend taxes There is no requirement that an organization's income be below a certain level. Ammend taxes Contributions must meet all of the following requirements. Ammend taxes They must be in cash. Ammend taxes They cannot be made after the beneficiary reaches age 18, unless the beneficiary is a special needs beneficiary. Ammend taxes They must be made by the due date of the contributor's tax return (not including extensions). Ammend taxes Contributions can be made to one or several Coverdell ESAs for the same designated beneficiary provided that the total contributions are not more than the contribution limits (defined later) for a year. Ammend taxes Contributions can be made, without penalty, to both a Coverdell ESA and a QTP in the same year for the same beneficiary. Ammend taxes Table 7-2 summarizes many of the features of contributing to a Coverdell ESA. Ammend taxes When contributions considered made. Ammend taxes   Contributions made to a Coverdell ESA for the preceding tax year are considered to have been made on the last day of the preceding year. Ammend taxes They must be made by the due date (not including extensions) for filing your return for the preceding year. Ammend taxes   For example, if you make a contribution to a Coverdell ESA in February 2014, and you designate it as a contribution for 2013, you are considered to have made that contribution on December 31, 2013. Ammend taxes Contribution Limits There are two yearly limits: One on the total amount that can be contributed for each designated beneficiary in any year, and One on the amount that any individual can contribute for any one designated beneficiary for a year. Ammend taxes Limit for each designated beneficiary. Ammend taxes   For 2013, the total of all contributions to all Coverdell ESAs set up for the benefit of any one designated beneficiary cannot be more than $2,000. Ammend taxes This includes contributions (other than rollovers) to all the beneficiary's Coverdell ESAs from all sources. Ammend taxes Rollovers are discussed under Rollovers and Other Transfers , later. Ammend taxes Example. Ammend taxes When Maria Luna was born in 2012, three separate Coverdell ESAs were set up for her, one by her parents, one by her grandfather, and one by her aunt. Ammend taxes In 2013, the total of all contributions to Maria's three Coverdell ESAs cannot be more than $2,000. Ammend taxes For example, if her grandfather contributed $2,000 to one of her Coverdell ESAs, no one else could contribute to any of her three accounts. Ammend taxes Or, if her parents contributed $1,000 and her aunt $600, her grandfather or someone else could contribute no more than $400. Ammend taxes These contributions could be put into any of Maria's Coverdell ESA accounts. Ammend taxes Limit for each contributor. Ammend taxes   Generally, you can contribute up to $2,000 for each designated beneficiary for 2013. Ammend taxes This is the most you can contribute for the benefit of any one beneficiary for the year, regardless of the number of Coverdell ESAs set up for the beneficiary. Ammend taxes Example. Ammend taxes The facts are the same as in the previous example except that Maria Luna's older brother, Edgar, also has a Coverdell ESA. Ammend taxes If their grandfather contributed $2,000 to Maria's Coverdell ESA in 2013, he could also contribute $2,000 to Edgar's Coverdell ESA. Ammend taxes Reduced limit. Ammend taxes   Your contribution limit may be reduced. Ammend taxes If your MAGI (defined on this page) is between $95,000 and $110,000 (between $190,000 and $220,000 if filing a joint return), the $2,000 limit for each designated beneficiary is gradually reduced (see Figuring the limit , later). Ammend taxes If your MAGI is $110,000 or more ($220,000 or more if filing a joint return), you cannot contribute to anyone's Coverdell ESA. Ammend taxes Table 7-2. Ammend taxes Coverdell ESA Contributions at a Glance Do not rely on this table alone. Ammend taxes It provides only general highlights. Ammend taxes See the text for more complete explanations. Ammend taxes Question Answer Are contributions deductible? No. Ammend taxes What is the annual contribution limit per designated beneficiary? $2,000 for each designated beneficiary. Ammend taxes What if more than one Coverdell ESA has been opened for the same designated beneficiary? The annual contribution limit is $2,000 for each beneficiary, no matter how many Coverdell ESAs are set up for that beneficiary. Ammend taxes What if more than one individual makes contributions for the same designated beneficiary? The annual contribution limit is $2,000 per beneficiary, no matter how many individuals contribute. Ammend taxes Can contributions other than cash be made to a Coverdell ESA? No. Ammend taxes When must contributions stop? No contributions can be made to a beneficiary's Coverdell ESA after he or she reaches age 18, unless the beneficiary is a special needs beneficiary. Ammend taxes Modified adjusted gross income (MAGI). Ammend taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Ammend taxes MAGI when using Form 1040A. Ammend taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Ammend taxes MAGI when using Form 1040. Ammend taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Ammend taxes MAGI when using Form 1040NR. Ammend taxes   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form. Ammend taxes MAGI when using Form 1040NR-EZ. Ammend taxes   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form. Ammend taxes   If you have any of these adjustments, you can use Worksheet 7-1. Ammend taxes MAGI for a Coverdell ESA , later, to figure your MAGI for Form 1040. Ammend taxes Worksheet 7-1. Ammend taxes MAGI for a Coverdell ESA 1. Ammend taxes Enter your adjusted gross income  (Form 1040, line 38)   1. Ammend taxes   2. Ammend taxes Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Ammend taxes       3. Ammend taxes Enter your foreign housing deduction (Form 2555, line 50)   3. Ammend taxes         4. Ammend taxes Enter the amount of income from Puerto Rico you are excluding   4. Ammend taxes       5. Ammend taxes Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Ammend taxes       6. Ammend taxes Add lines 2, 3, 4, and 5   6. Ammend taxes   7. Ammend taxes Add lines 1 and 6. Ammend taxes This is your  modified adjusted gross income   7. Ammend taxes   Figuring the limit. Ammend taxes    To figure the limit on the amount you can contribute for each designated beneficiary, multiply $2,000 by a fraction. Ammend taxes The numerator (top number) is your MAGI minus $95,000 ($190,000 if filing a joint return). Ammend taxes The denominator (bottom number) is $15,000 ($30,000 if filing a joint return). Ammend taxes Subtract the result from $2,000. Ammend taxes This is the amount you can contribute for each beneficiary. Ammend taxes You can use Worksheet 7-2. Ammend taxes Coverdell ESA Contribution Limit to figure the limit on contributions. Ammend taxes    Worksheet 7-2. Ammend taxes Coverdell ESA Contribution Limit 1. Ammend taxes Maximum contribution   1. Ammend taxes $2,000 2. Ammend taxes Enter your modified adjusted gross income (MAGI) for purposes of figuring the contribution limit to a Coverdell ESA (see definition or Worksheet 7-1, earlier)   2. Ammend taxes   3. Ammend taxes Enter $190,000 if married filing jointly; $95,000 for all other filers   3. Ammend taxes   4. Ammend taxes Subtract line 3 from line 2. Ammend taxes If zero or less, enter -0- on line 4, skip lines 5 through 7, and enter $2,000 on line 8   4. Ammend taxes   5. Ammend taxes Enter $30,000 if married filing jointly; $15,000 for all other filers   5. Ammend taxes     Note. Ammend taxes If the amount on line 4 is greater than or equal to the amount on line 5, stop here. Ammend taxes You are not allowed to contribute to a Coverdell ESA for 2013. Ammend taxes       6. Ammend taxes Divide line 4 by line 5 and enter the result as a decimal (rounded to at least 3 places)   6. Ammend taxes . Ammend taxes 7. Ammend taxes Multiply line 1 by line 6   7. Ammend taxes   8. Ammend taxes Subtract line 7 from line 1   8. Ammend taxes   Note: The total Coverdell ESA contributions from all sources for the designated beneficiary during the tax year may not exceed $2,000. Ammend taxes Example. Ammend taxes Paul, who is single, had a MAGI of $96,500 for 2013. Ammend taxes Paul can contribute up to $1,800 in 2013 for each beneficiary, as shown in the illustrated Worksheet 7-2, Coverdell ESA Contribution Limit–Illustrated. Ammend taxes Worksheet 7-2. Ammend taxes Coverdell ESA Contribution Limit—Illustrated 1. Ammend taxes Maximum contribution   1. Ammend taxes $2,000 2. Ammend taxes Enter your modified adjusted gross  income (MAGI) for purposes of figuring the contribution limit to a Coverdell ESA (see definition or Worksheet 7-1, earlier)   2. Ammend taxes 96,500 3. Ammend taxes Enter $190,000 if married filing jointly; $95,000 for all other filers   3. Ammend taxes 95,000 4. Ammend taxes Subtract line 3 from line 2. Ammend taxes If zero or less, enter -0- on line 4, skip lines 5 through 7, and enter $2,000 on line 8   4. Ammend taxes 1,500 5. Ammend taxes Enter $30,000 if married filing jointly; $15,000 for all other filers   5. Ammend taxes 15,000   Note. Ammend taxes If the amount on line 4 is greater than or equal to the amount on line 5,  stop here. Ammend taxes You are not allowed to  contribute to a Coverdell ESA for 2013. Ammend taxes       6. Ammend taxes Divide line 4 by line 5 and enter the result as a decimal (rounded to at least 3 places)   6. Ammend taxes . Ammend taxes 100 7. Ammend taxes Multiply line 1 by line 6   7. Ammend taxes 200 8. Ammend taxes Subtract line 7 from line 1   8. Ammend taxes 1,800 Note: The total Coverdell ESA contributions from all sources for the designated beneficiary during the tax year may not exceed $2,000. Ammend taxes Additional Tax on Excess Contributions The beneficiary must pay a 6% excise tax each year on excess contributions that are in a Coverdell ESA at the end of the year. Ammend taxes Excess contributions are the total of the following two amounts. Ammend taxes Contributions to any designated beneficiary's Coverdell ESA for the year that are more than $2,000 (or, if less, the total of each contributor's limit for the year, as discussed earlier). Ammend taxes Excess contributions for the preceding year, reduced by the total of the following two amounts: Distributions (other than those rolled over as discussed later) during the year, and The contribution limit for the current year minus the amount contributed for the current year. Ammend taxes Exceptions. Ammend taxes   The excise tax does not apply if excess contributions made during 2013 (and any earnings on them) are distributed before the first day of the sixth month of the following tax year (June 1, 2014, for a calendar year taxpayer). Ammend taxes   However, you must include the distributed earnings in gross income for the year in which the excess contribution was made. Ammend taxes You should receive Form 1099-Q, Payments From Qualified Education Programs, from each institution from which excess contributions were distributed. Ammend taxes Box 2 of that form will show the amount of earnings on your excess contributions. Ammend taxes Code “2” or “3” entered in the blank box below boxes 5 and 6 indicate the year in which the earnings are taxable. Ammend taxes See Instructions for Recipient on the back of copy B of your Form 1099-Q. Ammend taxes Enter the amount of earnings on line 21 of Form 1040 (or Form 1040NR) for the applicable tax year. Ammend taxes For more information, see Taxable Distributions , later. Ammend taxes   The excise tax does not apply to any rollover contribution. Ammend taxes Note. Ammend taxes Contributions made in one year for the preceding tax year are considered to have been made on the last day of the preceding year. Ammend taxes Example. Ammend taxes In 2012, Greta's parents and grandparents contributed a total of $2,300 to Greta's Coverdell ESA— an excess contribution of $300. Ammend taxes Because Greta did not withdraw the excess before June 1, 2013, she had to pay an additional tax of $18 (6% × $300) when she filed her 2012 tax return. Ammend taxes In 2013, excess contributions of $500 were made to Greta's account, however, she withdrew $250 from that account to use for qualified education expenses. Ammend taxes Using the steps shown earlier under Additional Tax on Excess Contributions , Greta figures the excess contribution in her account at the end of 2013 as follows. Ammend taxes (1)   $500 excess contributions made in 2013     + (2)   $300 excess contributions in ESA at end of 2012     − (2a)   $250 distribution during 2013         $550 excess at end of 2013   × 6%=$33           If Greta limits 2014 contributions to $1,450 ($2,000 maximum allowed − $550 excess contributions from 2013), she will not owe any additional tax in 2014 for excess contributions. Ammend taxes Figuring and reporting the additional tax. Ammend taxes   You figure this excise tax in Part V of Form 5329. Ammend taxes Report the additional tax on Form 1040, line 58 (or Form 1040NR, line 56). Ammend taxes Rollovers and Other Transfers Assets can be rolled over from one Coverdell ESA to another or the designated beneficiary can be changed. Ammend taxes The beneficiary's interest can be transferred to a spouse or former spouse because of divorce. Ammend taxes Rollovers Any amount distributed from a Coverdell ESA is not taxable if it is rolled over to another Coverdell ESA for the benefit of the same beneficiary or a member of the beneficiary's family (including the beneficiary's spouse) who is under age 30. Ammend taxes This age limitation does not apply if the new beneficiary is a special needs beneficiary. Ammend taxes An amount is rolled over if it is paid to another Coverdell ESA within 60 days after the date of the distribution. Ammend taxes Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Ammend taxes These are not taxable distributions. Ammend taxes Members of the beneficiary's family. Ammend taxes   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Ammend taxes Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Ammend taxes Brother, sister, stepbrother, or stepsister. Ammend taxes Father or mother or ancestor of either. Ammend taxes Stepfather or stepmother. Ammend taxes Son or daughter of a brother or sister. Ammend taxes Brother or sister of father or mother. Ammend taxes Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Ammend taxes The spouse of any individual listed above. Ammend taxes First cousin. Ammend taxes Example. Ammend taxes When Aaron graduated from college last year he had $5,000 left in his Coverdell ESA. Ammend taxes He wanted to give this money to his younger sister, who was still in high school. Ammend taxes In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his sister's Coverdell ESA within 60 days of the distribution. Ammend taxes Only one rollover per Coverdell ESA is allowed during the 12-month period ending on the date of the payment or distribution. Ammend taxes This rule does not apply to the rollover of a military death gratuity or payment from Servicemembers' Group Life Insurance (SGLI). Ammend taxes Military death gratuity. Ammend taxes   If you received a military death gratuity or a payment from Servicemembers' Group Life Insurance (SGLI), you may roll over all or part of the amount received to one or more Coverdell ESAs for the benefit of members of the beneficiary's family (see Members of the beneficiary's family , earlier). Ammend taxes Such payments are made to an eligible survivor upon the death of a member of the armed forces. Ammend taxes The contribution to a Coverdell ESA from survivor benefits received cannot be made later than 1 year after the date on which you receive the gratuity or SGLI payment. Ammend taxes   This rollover contribution is not subject to (but is in addition to) the contribution limits discussed earlier under Contribution Limits . Ammend taxes The amount you roll over cannot exceed the total survivor benefits you received, reduced by contributions from these benefits to a Roth IRA or other Coverdell ESAs. Ammend taxes   The amount contributed from the survivor benefits is treated as part of your basis (cost) in the Coverdell ESA, and will not be taxed when distributed. Ammend taxes See Distributions , later. Ammend taxes The limit of one rollover per Coverdell ESA during a 12-month period does not apply to a military death gratuity or SGLI payment. Ammend taxes Changing the Designated Beneficiary The designated beneficiary can be changed. Ammend taxes See Members of the beneficiary's family , earlier. Ammend taxes There are no tax consequences if, at the time of the change, the new beneficiary is under age 30 or is a special needs beneficiary. Ammend taxes Example. Ammend taxes Assume the same situation for Aaron as in the last example (see Rollovers , earlier). Ammend taxes Instead of closing his Coverdell ESA and paying the distribution into his sister's Coverdell ESA, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his sister. Ammend taxes Transfer Because of Divorce If a spouse or former spouse receives a Coverdell ESA under a divorce or separation instrument, it is not a taxable transfer. Ammend taxes After the transfer, the spouse or former spouse treats the Coverdell ESA as his or her own. Ammend taxes Example. Ammend taxes In their divorce settlement, Peg received her ex-husband's Coverdell ESA. Ammend taxes In this process, the account was transferred into her name. Ammend taxes Peg now treats the funds in this Coverdell ESA as if she were the original owner. Ammend taxes Distributions The designated beneficiary of a Coverdell ESA can take a distribution at any time. Ammend taxes Whether the distributions are tax free depends, in part, on whether the distributions are equal to or less than the amount of Adjusted qualified education expenses (defined later) that the beneficiary has in the same tax year. Ammend taxes See Table 7-3, Coverdell ESA Distributions at a Glance, for highlights. Ammend taxes Table 7-3. Ammend taxes Coverdell ESA Distributions at a Glance Do not rely on this table alone. Ammend taxes It provides only general highlights. Ammend taxes See the text for definitions of terms in bold type and for more complete explanations. Ammend taxes Question Answer Is a distribution from a Coverdell ESA to pay for a designated beneficiary's qualified education expenses tax free? Generally, yes, to the extent the amount of the distribution is not more than the designated beneficiary's adjusted qualified education expenses. Ammend taxes After the designated beneficiary completes his or her education at an eligible educational institution, can amounts remaining in the Coverdell ESA be distributed? Yes. Ammend taxes Amounts must be distributed when the designated beneficiary reaches age 30, unless he or she is a special needs beneficiary. Ammend taxes Also, certain transfers to members of the beneficiary's family are permitted. Ammend taxes Does the designated beneficiary need to be enrolled for a minimum number of courses to take a tax-free distribution? No. Ammend taxes Adjusted qualified education expenses. Ammend taxes   To determine if total distributions for the year are more than the amount of qualified education expenses, reduce total qualified education expenses by any tax-free educational assistance. Ammend taxes Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Ammend taxes The amount you get by subtracting tax-free educational assistance from your total qualified education expenses is your adjusted qualified education expenses. Ammend taxes Tax-Free Distributions Generally, distributions are tax free if they are not more than the beneficiary's adjusted qualified education expenses for the year. Ammend taxes Do not report tax-free distributions (including qualifying rollovers) on your tax return. Ammend taxes Taxable Distributions A portion of the distributions is generally taxable to the beneficiary if the total distributions are more than the beneficiary's adjusted qualified education expenses for the year. Ammend taxes Excess distribution. Ammend taxes   This is the part of the total distribution that is more than the beneficiary's adjusted qualified education expenses for the year. Ammend taxes Earnings and basis. Ammend taxes   You will receive a Form 1099-Q for each of the Coverdell ESAs from which money was distributed in 2013. Ammend taxes The amount of your gross distribution will be shown in box 1. Ammend taxes For 2013, instead of dividing the gross distribution between your earnings (box 2) and your basis (already-taxed amount) (box 3), the payer or trustee may report the fair market value (account balance) of the Coverdell ESA as of December 31, 2013. Ammend taxes This will be shown in the blank box below boxes 5 and 6. Ammend taxes   The amount contributed from survivor benefits (see Military death gratuity , earlier) is treated as part of your basis and will not be taxed when distributed. Ammend taxes Figuring the Taxable Portion of a Distribution The taxable portion is the amount of the excess distribution that represents earnings that have accumulated tax free in the account. Ammend taxes Figure the taxable portion for 2013 as shown in the following steps. Ammend taxes Multiply the total amount distributed by a fraction. Ammend taxes The numerator is the basis (contributions not previously distributed) at the end of 2012 plus total contributions for 2013 and the denominator is the value (balance) of the account at the end of 2013 plus the amount distributed during 2013. Ammend taxes Subtract the amount figured in (1) from the total amount distributed during 2013. Ammend taxes The result is the amount of earnings included in the distribution(s). Ammend taxes Multiply the amount of earnings figured in (2) by a fraction. Ammend taxes The numerator is the adjusted qualified education expenses paid during 2013 and the denominator is the total amount distributed during 2013. Ammend taxes Subtract the amount figured in (3) from the amount figured in (2). Ammend taxes The result is the amount the beneficiary must include in income. Ammend taxes The taxable amount must be reported on Form 1040 or Form 1040NR, line 21. Ammend taxes Example. Ammend taxes You received an $850 distribution from your Coverdell ESA, to which $1,500 had been contributed before 2013. Ammend taxes There were no contributions in 2013. Ammend taxes This is your first distribution from the account, so your basis in the account on December 31, 2012, was $1,500. Ammend taxes The value (balance) of your account on December 31, 2013, was $950. Ammend taxes You had $700 of adjusted qualified education expenses (AQEE) for the year. Ammend taxes Using the steps in Figuring the Taxable Portion of a Distribution , earlier, figure the taxable portion of your distribution as follows. Ammend taxes   1. Ammend taxes $850 (distribution) × $1,500 basis + $0 contributions  $950 value + $850 distribution       =$708 (basis portion of distribution)     2. Ammend taxes $850 (distribution)−$708 (basis portion of distribution)     =$142 (earnings included in distribution)   3. Ammend taxes $142 (earnings) × $700 AQEE  $850 distribution           =$117 (tax-free earnings)     4. Ammend taxes $142 (earnings)−$117 (tax-free earnings)=$25 (taxable earnings)                 You must include $25 in income as distributed earnings not used for qualified education expenses. Ammend taxes Report this amount on Form 1040, line 21, listing the type and amount of income on the dotted line. Ammend taxes Worksheet 7-3, Coverdell ESA–Taxable Distributions and Basis , at the end of this chapter, can help you figure your adjusted qualified education expenses, how much of your distribution must be included in income, and the remaining basis in your Coverdell ESA(s). Ammend taxes Coordination With American Opportunity and Lifetime Learning Credits The American opportunity or lifetime learning credit can be claimed in the same year the beneficiary takes a tax-free distribution from a Coverdell ESA, as long as the same expenses are not used for both benefits. Ammend taxes This means the beneficiary must reduce qualified higher education expenses by tax-free educational assistance, and then further reduce them by any expenses taken into account in determining an American opportunity or lifetime learning credit. Ammend taxes Example. Ammend taxes Derek Green had $5,800 of qualified higher education expenses for 2013, his first year in college. Ammend taxes He paid his college expenses from the following sources. Ammend taxes     Partial tuition scholarship (tax free) $1,500     Coverdell ESA distribution 1,000     Gift from parents 2,100     Earnings from part-time job 1,200           Of his $5,800 of qualified higher education expenses, $4,000 was tuition and related expenses that also qualified for an American opportunity credit. Ammend taxes Derek's parents claimed a $2,500 American opportunity credit (based on $4,000 expenses) on their tax return. Ammend taxes Before Derek can determine the taxable portion of his Coverdell ESA distribution, he must reduce his total qualified higher education expenses. Ammend taxes     Total qualified higher education expenses $5,800     Minus: Tax-free educational assistance −1,500     Minus: Expenses taken into account in  figuring American opportunity credit − 4,000     Equals: Adjusted qualified higher education  expenses (AQHEE) $ 300           Since the adjusted qualified higher education expenses ($300) are less than the Coverdell ESA distribution ($1,000), part of the distribution will be taxable. Ammend taxes The balance in Derek's account was $1,800 on December 31, 2013. Ammend taxes Prior to 2013, $2,100 had been contributed to this account. Ammend taxes Contributions for 2013 totaled $400. Ammend taxes Using the four steps outlined earlier, Derek figures the taxable portion of his distribution as shown below. Ammend taxes   1. Ammend taxes $1,000 (distribution) × $2,100 basis + $400 contributions  $1,800 value + $1,000 distribution           =$893 (basis portion of distribution)     2. Ammend taxes $1,000 (distribution)−$893 (basis portion of distribution)     = $107 (earnings included in distribution)   3. Ammend taxes $107 (earnings) × $300 AQHEE  $1,000 distribution       =$32 (tax-free earnings)     4. Ammend taxes $107 (earnings)−$32 (tax-free earnings)=$75 (taxable earnings)                 Derek must include $75 in income (Form 1040, line 21). Ammend taxes This is the amount of distributed earnings not used for adjusted qualified higher education expenses. Ammend taxes Coordination With Qualified Tuition Program (QTP) Distributions If a designated beneficiary receives distributions from both a Coverdell ESA and a QTP in the same year, and the total distribution is more than the beneficiary's adjusted qualified higher education expenses, those expenses must be allocated between the distribution from the Coverdell ESA and the distribution from the QTP before figuring how much of each distribution is taxable. Ammend taxes The following two examples illustrate possible allocations. Ammend taxes Example 1. Ammend taxes In 2013, Beatrice graduated from high school and began her first semester of college. Ammend taxes That year, she had $1,000 of qualified elementary and secondary education expenses (QESEE) for high school and $3,000 of qualified higher education expenses (QHEE) for college. Ammend taxes To pay these expenses, Beatrice withdrew $800 from her Coverdell ESA and $4,200 from her QTP. Ammend taxes No one claimed Beatrice as a dependent, nor was she eligible for an education credit. Ammend taxes She did not receive any tax-free educational assistance in 2013. Ammend taxes Beatrice must allocate her total qualified education expenses between the two distributions. Ammend taxes Beatrice knows that tax-free treatment will be available if she applies her $800 Coverdell ESA distribution toward her $1,000 of qualified education expenses for high school. Ammend taxes The qualified expenses are greater than the distribution, making the $800 Coverdell ESA distribution tax free. Ammend taxes Next, Beatrice matches her $4,200 QTP distribution to her $3,000 of QHEE, and finds she has an excess QTP distribution of $1,200 ($4,200 QTP − $3,000 QHEE). Ammend taxes She cannot use the extra $200 of high school expenses (from (1) above) against the QTP distribution because those expenses do not qualify a QTP for tax-free treatment. Ammend taxes Finally, Beatrice figures the taxable and tax-free portions of her QTP distribution based on her $3,000 of QHEE. Ammend taxes (See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program for more information. Ammend taxes ) Example 2. Ammend taxes Assume the same facts as in Example 1 , except that Beatrice withdrew $1,800 from her Coverdell ESA and $3,200 from her QTP. Ammend taxes In this case, she allocates her qualified education expenses as follows. Ammend taxes Using the same reasoning as in Example 1, Beatrice matches $1,000 of her Coverdell ESA distribution to her $1,000 of QESEE—she has $800 of her distribution remaining. Ammend taxes Because higher education expenses can also qualify a Coverdell ESA distribution for tax-free treatment, Beatrice allocates her $3,000 of QHEE between the remaining $800 Coverdell ESA and the $3,200 QTP distributions ($4,000 total). Ammend taxes   $3,000 QHEE × $800 ESA distribution  $4,000 total distribution = $600 QHEE (ESA)     $3,000 QHEE × $3,200 QTP distribution  $4,000 total distribution = $2,400 QHEE (QTP)   Beatrice then figures the taxable part of her: Coverdell ESA distribution based on qualified education expenses of $1,600 ($1,000 QESEE + $600 QHEE). Ammend taxes See Figuring the Taxable Portion of a Distribution , earlier, in this chapter. Ammend taxes   QTP distribution based on her $2,400 of QHEE (see Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program). Ammend taxes The above examples show two types of allocation between distributions from a Coverdell ESA and a QTP. Ammend taxes However, you do not have to allocate your expenses in the same way. Ammend taxes You can use any reasonable method. Ammend taxes Losses on Coverdell ESA Investments If you have a loss on your investment in a Coverdell ESA, you may be able to deduct the loss on your income tax return. Ammend taxes You can deduct the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Ammend taxes Your basis is the total amount of contributions to that Coverdell ESA. Ammend taxes You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Ammend taxes If you have distributions from more than one Coverdell ESA account during a year, you must combine the information (amount of distribution, basis, etc. Ammend taxes ) from all such accounts in order to determine your taxable earnings for the year. Ammend taxes By doing this, the loss from one ESA account reduces the distributed earnings (if any) from any other ESA account. Ammend taxes For examples of the calculation, see Losses on QTP Investments in chapter 8, Qualified Tuition Program. Ammend taxes Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Ammend taxes Exceptions. Ammend taxes   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Ammend taxes Made because the designated beneficiary is disabled. Ammend taxes A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Ammend taxes A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Ammend taxes Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Ammend taxes Made on account of the attendance of the designated beneficiary at a U. Ammend taxes S. Ammend taxes military academy (such as the USMA at West Point). Ammend taxes This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Ammend taxes S. Ammend taxes Code) attributable to such attendance. Ammend taxes Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier). Ammend taxes Made before June 1, 2014, of an excess 2013 contribution (and any earnings on it). Ammend taxes The distributed earnings must be included in gross income for the year in which the excess contribution was made. Ammend taxes Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Ammend taxes Figuring the additional tax. Ammend taxes    Use Part II of Form 5329, to figure any additional tax. Ammend taxes Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Ammend taxes When Assets Must Be Distributed Any assets remaining in a Coverdell ESA must be distributed when either one of the following two events occurs. Ammend taxes The designated beneficiary reaches age 30. Ammend taxes In this case, the remaining assets must be distributed within 30 days after the beneficiary reaches age 30. Ammend taxes However, this rule does not apply if the beneficiary is a special needs beneficiary. Ammend taxes The designated beneficiary dies before reaching age 30. Ammend taxes In this case, the remaining assets must generally be distributed within 30 days after the date of death. Ammend taxes Exception for Transfer to Surviving Spouse or Family Member If a Coverdell ESA is transferred to a surviving spouse or other family member as the result of the death of the designated beneficiary, the Coverdell ESA retains its status. Ammend taxes (“Family member” was defined earlier under Rollovers . Ammend taxes ) This means the spouse or other family member can treat the Coverdell ESA as his or her own and does not need to withdraw the assets until he or she reaches age 30. Ammend taxes This age limitation does not apply if the new beneficiary is a special needs beneficiary. Ammend taxes There are no tax consequences as a result of the transfer. Ammend taxes How To Figure the Taxable Earnings When a total distribution is made because the designated beneficiary either reached age 30 or died, the earnings that accumulated tax free in the account must be included in taxable income. Ammend taxes You determine these earnings as shown in the following two steps. Ammend taxes Multiply the amount distributed by a fraction. Ammend taxes The numerator is the basis (contributions not previously distributed) at the end of 2012 plus total contributions for 2013 and the denominator is the balance in the account at the end of 2013 plus the amount distributed during 2013. Ammend taxes Subtract the amount figured in (1) from the total amount distributed during 2013. Ammend taxes The result is the amount of earnings included in the distribution. Ammend taxes For an example, see steps (1) and (2) of the Example under Figuring the Taxable Portion of a Distribution, earlier. Ammend taxes The beneficiary or other person receiving the distribution must report this amount on Form 1040, line 21, or Form 1040NR, line 21, listing the type and amount of income on the dotted line. Ammend taxes Worksheet 7-3 Instructions. Ammend taxes Coverdell ESA—Taxable Distributions and Basis Line G. Ammend taxes Enter the total distributions received from all Coverdell ESAs during 2013. Ammend taxes Do not include amounts rolled over to another ESA within 60 days (only one rollover is allowed during any 12-month period). Ammend taxes Also, do not include excess contributions that were distributed with the related earnings (or less any loss) before the first day of the sixth month of the tax year following the year for which the contributions were made. Ammend taxes Line 2. Ammend taxes Your basis (amount already taxed) in this Coverdell ESA as of December 31, 2012, is the total of:   •All contributions to this Coverdell ESA before 2013 •Minus the tax-free portion of any distributions from this Coverdell ESA before 2013. Ammend taxes   If your last distribution from this Coverdell ESA was before 2013, you must start with the basis in your account as of the end of the last year in which you took a distribution. Ammend taxes For years before 2002, you can find that amount on the last line of the worksheet in the Instructions for Form 8606, Nondeductible IRAs, that you completed for that year. Ammend taxes For years after 2001, you can find that amount by using the ending basis from the worksheet in Publication 970 for that year. Ammend taxes You can determine your basis in this Coverdell ESA as of December 31, 2012, by adding to the basis as of the end of that year any contributions made to that account after the year of the distribution and before 2013. Ammend taxes Line 4. Ammend taxes Enter the total distributions received from this Coverdell ESA in 2013. Ammend taxes Do not include amounts rolled over to another Coverdell ESA within 60 days (only one rollover is allowed during any 12-month period). Ammend taxes   Also, do not include excess contributions that were distributed with the related earnings (or less any loss) before the first day of the sixth month of the tax year following the year of the contributions. Ammend taxes Line 7. Ammend taxes Enter the total value of this Coverdell ESA as of December 31, 2013, plus any outstanding rollovers contributed to the account after 2012, but before the end of the 60-day rollover period. Ammend taxes A statement should be sent to you by January 31, 2014, for this Coverdell ESA showing the value on December 31, 2013. Ammend taxes   A rollover is a tax-free withdrawal from one Coverdell ESA that is contributed to another Coverdell ESA. Ammend taxes An outstanding rollover is any amount withdrawn within 60 days before the end of 2013 (November 2 through December 31) that was rolled over after December 31, 2013, but within the 60-day rollover period. Ammend taxes Worksheet 7-3. Ammend taxes Coverdell ESA—Taxable Distributions and Basis How to complete this worksheet. Ammend taxes • • • Complete Part I, lines A through H, on only one worksheet. Ammend taxes  Complete a separate Part II, lines 1 through 15, for each of your Coverdell ESAs. Ammend taxes  Complete Part III, the Summary (line 16), on only one worksheet. Ammend taxes Part I. Ammend taxes Qualified Education Expenses (Complete for total expenses)       A. Ammend taxes Enter your total qualified education expenses for 2013   A. Ammend taxes   B. Ammend taxes Enter those qualified education expenses paid for with tax-free educational assistance (for example, tax-free scholarships, veterans' educational benefits, Pell grants, employer-provided educational assistance)   B. Ammend taxes         C. Ammend taxes Enter those qualified higher education expenses deducted on Schedule C or C-EZ (Form 1040). Ammend taxes Schedule F (Form 1040), or as a miscellaneous itemized deduction on Schedule A (Form 1040 or 1040NR)   C. Ammend taxes         D. Ammend taxes Enter those qualified higher education expenses on which  an American opportunity or lifetime learning credit was based   D. Ammend taxes         E. Ammend taxes Add lines B, C, and D   D. Ammend taxes   F. Ammend taxes Subtract line E from line A. Ammend taxes This is your adjusted qualified education expense for 2013   E. Ammend taxes   G. Ammend taxes Enter your total distributions from all Coverdell ESAs during 2013. Ammend taxes Do not include rollovers  or the return of excess contributions (see instructions)   F. Ammend taxes   H. Ammend taxes Divide line F by line G. Ammend taxes Enter the result as a decimal (rounded to at least 3 places). Ammend taxes If the  result is 1. Ammend taxes 000 or more, enter 1. Ammend taxes 000   G. Ammend taxes . Ammend taxes Part II. Ammend taxes Taxable Distributions and Basis (Complete separately for each account) 1. Ammend taxes Enter the amount contributed to this Coverdell ESA for 2013, including contributions made for 2013 from January 1, 2014, through April 15, 2014. Ammend taxes Do not include rollovers or the return of excess contributions   1. Ammend taxes   2. Ammend taxes Enter your basis in this Coverdell ESA as of December 31, 2012 (see instructions)   2. Ammend taxes   3. Ammend taxes Add lines 1 and 2   3. Ammend taxes   4. Ammend taxes Enter the total distributions from this Coverdell ESA during 2013. Ammend taxes Do not include rollovers  or the return of excess contributions (see instructions)   4. Ammend taxes   5. Ammend taxes Multiply line 4 by line H. Ammend taxes This is the amount of adjusted qualified  education expense attributable to this Coverdell ESA   5. Ammend taxes         6. Ammend taxes Subtract line 5 from line 4   6. Ammend taxes         7. Ammend taxes Enter the total value of this Coverdell ESA as of December 31, 2013,  plus any outstanding rollovers (see instructions)   7. Ammend taxes         8. Ammend taxes Add lines 4 and 7   8. Ammend taxes         9. Ammend taxes Divide line 3 by line 8. Ammend taxes Enter the result as a decimal (rounded to  at least 3 places). Ammend taxes If the result is 1. Ammend taxes 000 or more, enter 1. Ammend taxes 000   9. Ammend taxes . Ammend taxes       10. Ammend taxes Multiply line 4 by line 9. Ammend taxes This is the amount of basis allocated to your  distributions, and is tax free   10. Ammend taxes     Note. Ammend taxes If line 6 is zero, skip lines 11 through 13, enter -0- on line 14, and go to line 15. Ammend taxes       11. Ammend taxes Subtract line 10 from line 4   11. Ammend taxes   12. Ammend taxes Divide line 5 by line 4. Ammend taxes Enter the result as a decimal (rounded to  at least 3 places). Ammend taxes If the result is 1. Ammend taxes 000 or more, enter 1. Ammend taxes 000   12. Ammend taxes . Ammend taxes       13. Ammend taxes Multiply line 11 by line 12. Ammend taxes This is the amount of qualified education  expenses allocated to your distributions, and is tax free   13. Ammend taxes   14. Ammend taxes Subtract line 13 from line 11. Ammend taxes This is the portion of the distributions from this  Coverdell ESA in 2013 that you must include in income   14. Ammend taxes   15. Ammend taxes Subtract line 10 from line 3. Ammend taxes This is your basis in this Coverdell ESA as of December 31, 2013   15. Ammend taxes   Part III. Ammend taxes Summary (Complete only once)       16. Ammend taxes Taxable amount. Ammend taxes Add together all amounts on line 14 for all your Coverdell ESAs. Ammend taxes Enter here  and include on Form 1040, line 21, or Form 1040NR, line 21, listing the type and amount of income on the dotted line   16. Ammend taxes   Prev  Up  Next   Home   More Online Publications
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Federal Financial Institutions Examination Council

The Federal Financial Institutions Examination Council is an interagency body that seeks to standardize the oversight criteria and methods of the various financial regulatory bodies.

The Ammend Taxes

Ammend taxes Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Ammend taxes Valor justo de mercado. Ammend taxes Excepción en el caso de propiedad inmueble de uso personal. Ammend taxes Más información. Ammend taxes Para pedir formularios y publicaciones. Ammend taxes Preguntas sobre los impuestos. Ammend taxes Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Ammend taxes Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Ammend taxes Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Ammend taxes Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Ammend taxes Llene los Anexos 1 al 20. Ammend taxes Lea las instrucciones del Formulario 4684, en inglés. Ammend taxes Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Ammend taxes Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Ammend taxes Utilice lo que se halla en la. Ammend taxes . Ammend taxes . Ammend taxes Y anótelo en el Formulario 4684. Ammend taxes . Ammend taxes . Ammend taxes Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Ammend taxes Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Ammend taxes Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Ammend taxes Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Ammend taxes Cantidad de la pérdida. Ammend taxes   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Ammend taxes Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Ammend taxes (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Ammend taxes De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Ammend taxes   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Ammend taxes Costo u otra base. Ammend taxes   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Ammend taxes Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Ammend taxes Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Ammend taxes Valor justo de mercado. Ammend taxes   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Ammend taxes Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Ammend taxes Cálculos separados. Ammend taxes   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Ammend taxes Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Ammend taxes Excepción en el caso de propiedad inmueble de uso personal. Ammend taxes   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Ammend taxes Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Ammend taxes La base ajustada de toda la propiedad. Ammend taxes Límites de la deducción. Ammend taxes   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Ammend taxes Esto se hace en la sección A del Formulario 4684, en inglés. Ammend taxes Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Ammend taxes Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Ammend taxes Más información. Ammend taxes   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Ammend taxes Cuándo su pérdida es deducible. Ammend taxes   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Ammend taxes Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Ammend taxes No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Ammend taxes Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Ammend taxes Comentarios y sugerencias. Ammend taxes   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Ammend taxes   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Ammend taxes NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Ammend taxes Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Ammend taxes   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Ammend taxes gov. Ammend taxes Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Ammend taxes Usted también nos puede enviar comentarios desde la página web en www. Ammend taxes irs. Ammend taxes gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Ammend taxes Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Ammend taxes Para pedir formularios y publicaciones. Ammend taxes   Visite www. Ammend taxes irs. Ammend taxes gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Ammend taxes  Internal Revenue Service 1201 N. Ammend taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Ammend taxes   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Ammend taxes gov/espanol o llame al 1-800-829-1040. Ammend taxes No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Ammend taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Ammend taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Ammend taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Ammend taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Ammend taxes En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Ammend taxes Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Ammend taxes gov o llame al 1-800-906-9887 o 1-800-829-1040. Ammend taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Ammend taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Ammend taxes aarp. Ammend taxes org/money/taxaide. Ammend taxes   Para más información sobre estos programas, visite IRS. Ammend taxes gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Ammend taxes Internet. Ammend taxes Puede tener acceso al sitio web del IRS, www. Ammend taxes irs. Ammend taxes gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Ammend taxes Visite www. Ammend taxes irs. Ammend taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Ammend taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Ammend taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Ammend taxes Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Ammend taxes Presentar la declaración por medio del sistema electrónico e-file. Ammend taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Ammend taxes Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Ammend taxes Pedir productos del IRS a través de Internet. Ammend taxes Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Ammend taxes Buscar publicaciones en Internet por tema o palabra clave. Ammend taxes Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Ammend taxes Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Ammend taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Ammend taxes irs. Ammend taxes gov/espanol. Ammend taxes Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Ammend taxes irs. Ammend taxes gov/individuals. Ammend taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Ammend taxes Obtener información acerca de cómo abrir y administrar un pequeño negocio. Ammend taxes Teléfono. Ammend taxes Muchos servicios están disponibles por teléfono. Ammend taxes Cómo pedir formularios, instrucciones y publicaciones. Ammend taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Ammend taxes Deberá recibir lo que ha pedido dentro de 10 días. Ammend taxes Cómo hacer preguntas relacionadas con los impuestos. Ammend taxes Llame al IRS para hacer preguntas al 1-800-829-1040. Ammend taxes Cómo resolver problemas. Ammend taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Ammend taxes Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Ammend taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Ammend taxes Para obtener el número telefónico, visite el sitio web www. Ammend taxes irs. Ammend taxes gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Ammend taxes Equipo TTY/TDD. Ammend taxes Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Ammend taxes Temas TeleTax. Ammend taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Ammend taxes Información sobre los reembolsos. Ammend taxes Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Ammend taxes Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Ammend taxes La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Ammend taxes Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Ammend taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Ammend taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Ammend taxes Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Ammend taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Ammend taxes Otra información relacionada con los reembolsos. Ammend taxes Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Ammend taxes Cómo evaluar la calidad de nuestros servicios telefónicos. Ammend taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Ammend taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Ammend taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Ammend taxes Visitas en persona. Ammend taxes Muchos productos y servicios están disponibles en varios lugares públicos. Ammend taxes Productos. Ammend taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Ammend taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Ammend taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Ammend taxes Servicios. Ammend taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Ammend taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Ammend taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Ammend taxes No se necesita cita, simplemente venga a hacer su consulta. Ammend taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Ammend taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Ammend taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Ammend taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. Ammend taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. Ammend taxes irs. Ammend taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Ammend taxes Correspondencia. Ammend taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Ammend taxes  Internal Revenue Service 1201 N. Ammend taxes Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Ammend taxes   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Ammend taxes Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Ammend taxes Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Ammend taxes Tenga presente que lo peor que se puede hacer es no hacer nada. Ammend taxes   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Ammend taxes Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Ammend taxes Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Ammend taxes   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Ammend taxes A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Ammend taxes Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Ammend taxes Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Ammend taxes ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Ammend taxes Nuestro kit de herramientas tributarias, disponible en www. Ammend taxes taxpayeradvocate. Ammend taxes irs. Ammend taxes gov/Home/Spanish le puede ayudar a entender estos derechos. Ammend taxes   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Ammend taxes irs. Ammend taxes gov/advocate. Ammend taxes Usted también podría llamarnos gratis al 1-877-777-4778. Ammend taxes   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Ammend taxes Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Ammend taxes irs. Ammend taxes gov/advocate. Ammend taxes Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Ammend taxes   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Ammend taxes Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Ammend taxes Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Ammend taxes Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Ammend taxes Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Ammend taxes irs. Ammend taxes gov/espanol/article/0,,id=219303,00. Ammend taxes html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Ammend taxes Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Ammend taxes Servicios Tributarios Gratuitos. Ammend taxes   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Ammend taxes Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Ammend taxes La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Ammend taxes La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Ammend taxes Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Ammend taxes   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Ammend taxes Discos DVD para productos tributarios. Ammend taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Ammend taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. Ammend taxes Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Ammend taxes Preguntas sobre leyes tributarias hechas con frecuencia. Ammend taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Ammend taxes Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Ammend taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Ammend taxes Internal Revenue Bulletins (Boletines del IRS). Ammend taxes Apoyo técnico telefónico gratuito y por correo electrónico. Ammend taxes El CD que se expide dos veces al año. Ammend taxes  — La primera entrega se envía a principios de enero del año 2012. Ammend taxes  — La última entrega se envía a principios de marzo del año 2012. Ammend taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Ammend taxes irs. Ammend taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Ammend taxes Prev  Up  Next   Home   More Online Publications