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Can I Still File My 2011 Taxes

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Can I Still File My 2011 Taxes

Can i still file my 2011 taxes 2. Can i still file my 2011 taxes   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Can i still file my 2011 taxes Divorce and remarriage. Can i still file my 2011 taxes Annulled marriages. Can i still file my 2011 taxes Head of household or qualifying widow(er) with dependent child. Can i still file my 2011 taxes Considered married. Can i still file my 2011 taxes Same-sex marriage. Can i still file my 2011 taxes Spouse died during the year. Can i still file my 2011 taxes Married persons living apart. Can i still file my 2011 taxes Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Can i still file my 2011 taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Can i still file my 2011 taxes See Same-sex marriage under Marital Status, later. Can i still file my 2011 taxes Introduction This chapter helps you determine which filing status to use. Can i still file my 2011 taxes There are five filing statuses. Can i still file my 2011 taxes Single. Can i still file my 2011 taxes Married Filing Jointly. Can i still file my 2011 taxes Married Filing Separately. Can i still file my 2011 taxes Head of Household. Can i still file my 2011 taxes Qualifying Widow(er) With Dependent Child. Can i still file my 2011 taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. Can i still file my 2011 taxes You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Can i still file my 2011 taxes You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Can i still file my 2011 taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Can i still file my 2011 taxes Unmarried persons. Can i still file my 2011 taxes   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Can i still file my 2011 taxes State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Can i still file my 2011 taxes Divorced persons. Can i still file my 2011 taxes   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Can i still file my 2011 taxes Divorce and remarriage. Can i still file my 2011 taxes   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Can i still file my 2011 taxes Annulled marriages. Can i still file my 2011 taxes    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Can i still file my 2011 taxes You must file Form 1040X, Amended U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Can i still file my 2011 taxes Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Can i still file my 2011 taxes If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Can i still file my 2011 taxes However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Can i still file my 2011 taxes Head of household or qualifying widow(er) with dependent child. Can i still file my 2011 taxes   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Can i still file my 2011 taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Can i still file my 2011 taxes Married persons. Can i still file my 2011 taxes   If you are considered married, you and your spouse can file a joint return or separate returns. Can i still file my 2011 taxes Considered married. Can i still file my 2011 taxes   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Can i still file my 2011 taxes You are married and living together as a married couple. Can i still file my 2011 taxes You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Can i still file my 2011 taxes You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Can i still file my 2011 taxes You are separated under an interlocutory (not final) decree of divorce. Can i still file my 2011 taxes Same-sex marriage. Can i still file my 2011 taxes   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Can i still file my 2011 taxes The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Can i still file my 2011 taxes However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Can i still file my 2011 taxes For more details, see Publication 501. Can i still file my 2011 taxes Spouse died during the year. Can i still file my 2011 taxes   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Can i still file my 2011 taxes   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Can i still file my 2011 taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Can i still file my 2011 taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Can i still file my 2011 taxes Your deceased spouse's filing status is married filing separately for that year. Can i still file my 2011 taxes Married persons living apart. Can i still file my 2011 taxes   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Can i still file my 2011 taxes If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Can i still file my 2011 taxes Also, your tax may be lower, and you may be able to claim the earned income credit. Can i still file my 2011 taxes See Head of Household , later. Can i still file my 2011 taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Can i still file my 2011 taxes To determine your marital status, see Marital Status , earlier. Can i still file my 2011 taxes Widow(er). Can i still file my 2011 taxes   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Can i still file my 2011 taxes You may, however, be able to use another filing status that will give you a lower tax. Can i still file my 2011 taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Can i still file my 2011 taxes How to file. Can i still file my 2011 taxes   You can file Form 1040. Can i still file my 2011 taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. Can i still file my 2011 taxes If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Can i still file my 2011 taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Can i still file my 2011 taxes Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Can i still file my 2011 taxes Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Can i still file my 2011 taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Can i still file my 2011 taxes You can file a joint return even if one of you had no income or deductions. Can i still file my 2011 taxes If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Can i still file my 2011 taxes Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Can i still file my 2011 taxes If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Can i still file my 2011 taxes You can choose the method that gives the two of you the lower combined tax. Can i still file my 2011 taxes How to file. Can i still file my 2011 taxes   If you file as married filing jointly, you can use Form 1040. Can i still file my 2011 taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Can i still file my 2011 taxes If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Can i still file my 2011 taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Can i still file my 2011 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Can i still file my 2011 taxes Spouse died. Can i still file my 2011 taxes   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Can i still file my 2011 taxes See Spouse died during the year under Marital Status, earlier, for more information. Can i still file my 2011 taxes   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Can i still file my 2011 taxes Divorced persons. Can i still file my 2011 taxes   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Can i still file my 2011 taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Can i still file my 2011 taxes Accounting period. Can i still file my 2011 taxes   Both of you must use the same accounting period, but you can use different accounting methods. Can i still file my 2011 taxes See Accounting Periods and Accounting Methods in chapter 1. Can i still file my 2011 taxes Joint responsibility. Can i still file my 2011 taxes   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Can i still file my 2011 taxes This means that if one spouse does not pay the tax due, the other may have to. Can i still file my 2011 taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Can i still file my 2011 taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Can i still file my 2011 taxes You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Can i still file my 2011 taxes Divorced taxpayer. Can i still file my 2011 taxes   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Can i still file my 2011 taxes This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Can i still file my 2011 taxes Relief from joint responsibility. Can i still file my 2011 taxes   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Can i still file my 2011 taxes You can ask for relief no matter how small the liability. Can i still file my 2011 taxes   There are three types of relief available. Can i still file my 2011 taxes Innocent spouse relief. Can i still file my 2011 taxes Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Can i still file my 2011 taxes Equitable relief. Can i still file my 2011 taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Can i still file my 2011 taxes Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Can i still file my 2011 taxes Signing a joint return. Can i still file my 2011 taxes   For a return to be considered a joint return, both spouses generally must sign the return. Can i still file my 2011 taxes Spouse died before signing. Can i still file my 2011 taxes   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Can i still file my 2011 taxes If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Can i still file my 2011 taxes Spouse away from home. Can i still file my 2011 taxes   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Can i still file my 2011 taxes Injury or disease prevents signing. Can i still file my 2011 taxes   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Can i still file my 2011 taxes ” Be sure to also sign in the space provided for your signature. Can i still file my 2011 taxes Attach a dated statement, signed by you, to the return. Can i still file my 2011 taxes The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Can i still file my 2011 taxes Signing as guardian of spouse. Can i still file my 2011 taxes   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Can i still file my 2011 taxes Spouse in combat zone. Can i still file my 2011 taxes   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Can i still file my 2011 taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Can i still file my 2011 taxes For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Can i still file my 2011 taxes Other reasons spouse cannot sign. Can i still file my 2011 taxes    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Can i still file my 2011 taxes Attach the power of attorney (or a copy of it) to your tax return. Can i still file my 2011 taxes You can use Form 2848, Power of Attorney and Declaration of Representative. Can i still file my 2011 taxes Nonresident alien or dual-status alien. Can i still file my 2011 taxes   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Can i still file my 2011 taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Can i still file my 2011 taxes If you do file a joint return, you and your spouse are both treated as U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes residents for the entire tax year. Can i still file my 2011 taxes See chapter 1 of Publication 519. Can i still file my 2011 taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. Can i still file my 2011 taxes This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Can i still file my 2011 taxes If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Can i still file my 2011 taxes You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Can i still file my 2011 taxes This can apply to you even if you are not divorced or legally separated. Can i still file my 2011 taxes If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Can i still file my 2011 taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Can i still file my 2011 taxes See Head of Household , later, for more information. Can i still file my 2011 taxes You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Can i still file my 2011 taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Can i still file my 2011 taxes This way you can make sure you are using the filing status that results in the lowest combined tax. Can i still file my 2011 taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Can i still file my 2011 taxes How to file. Can i still file my 2011 taxes   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Can i still file my 2011 taxes You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Can i still file my 2011 taxes You can file Form 1040. Can i still file my 2011 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Can i still file my 2011 taxes Select this filing status by checking the box on line 3 of either form. Can i still file my 2011 taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. Can i still file my 2011 taxes If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Can i still file my 2011 taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Can i still file my 2011 taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. Can i still file my 2011 taxes Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Can i still file my 2011 taxes   Your tax rate generally is higher than on a joint return. Can i still file my 2011 taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Can i still file my 2011 taxes You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Can i still file my 2011 taxes If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Can i still file my 2011 taxes For more information about these expenses, the credit, and the exclusion, see chapter 32. Can i still file my 2011 taxes You cannot take the earned income credit. Can i still file my 2011 taxes You cannot take the exclusion or credit for adoption expenses in most cases. Can i still file my 2011 taxes You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Can i still file my 2011 taxes You cannot exclude any interest income from qualified U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes savings bonds you used for higher education expenses. Can i still file my 2011 taxes If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Can i still file my 2011 taxes The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Can i still file my 2011 taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Can i still file my 2011 taxes If your spouse itemizes deductions, you cannot claim the standard deduction. Can i still file my 2011 taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Can i still file my 2011 taxes Adjusted gross income (AGI) limits. Can i still file my 2011 taxes   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Can i still file my 2011 taxes Individual retirement arrangements (IRAs). Can i still file my 2011 taxes   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Can i still file my 2011 taxes Your deduction is reduced or eliminated if your income is more than a certain amount. Can i still file my 2011 taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. Can i still file my 2011 taxes For more information, see How Much Can You Deduct in chapter 17. Can i still file my 2011 taxes Rental activity losses. Can i still file my 2011 taxes   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Can i still file my 2011 taxes This is called a special allowance. Can i still file my 2011 taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Can i still file my 2011 taxes Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Can i still file my 2011 taxes See Limits on Rental Losses in chapter 9. Can i still file my 2011 taxes Community property states. Can i still file my 2011 taxes   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Can i still file my 2011 taxes See Publication 555. Can i still file my 2011 taxes Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Can i still file my 2011 taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Can i still file my 2011 taxes This does not include any extensions. Can i still file my 2011 taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Can i still file my 2011 taxes Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Can i still file my 2011 taxes Exception. Can i still file my 2011 taxes   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Can i still file my 2011 taxes The personal representative has 1 year from the due date of the return (including extensions) to make the change. Can i still file my 2011 taxes See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Can i still file my 2011 taxes Head of Household You may be able to file as head of household if you meet all the following requirements. Can i still file my 2011 taxes You are unmarried or “considered unmarried” on the last day of the year. Can i still file my 2011 taxes See Marital Status , earlier, and Considered Unmarried , later. Can i still file my 2011 taxes You paid more than half the cost of keeping up a home for the year. Can i still file my 2011 taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Can i still file my 2011 taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. Can i still file my 2011 taxes See Special rule for parent , later, under Qualifying Person. Can i still file my 2011 taxes If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Can i still file my 2011 taxes You will also receive a higher standard deduction than if you file as single or married filing separately. Can i still file my 2011 taxes Kidnapped child. Can i still file my 2011 taxes   A child may qualify you to file as head of household even if the child has been kidnapped. Can i still file my 2011 taxes For more information, see Publication 501. Can i still file my 2011 taxes How to file. Can i still file my 2011 taxes   If you file as head of household, you can use Form 1040. Can i still file my 2011 taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Can i still file my 2011 taxes Indicate your choice of this filing status by checking the box on line 4 of either form. Can i still file my 2011 taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Can i still file my 2011 taxes Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Can i still file my 2011 taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. Can i still file my 2011 taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). Can i still file my 2011 taxes You paid more than half the cost of keeping up your home for the tax year. Can i still file my 2011 taxes Your spouse did not live in your home during the last 6 months of the tax year. Can i still file my 2011 taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Can i still file my 2011 taxes See Temporary absences , under Qualifying Person, later. Can i still file my 2011 taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Can i still file my 2011 taxes (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Can i still file my 2011 taxes ) You must be able to claim an exemption for the child. Can i still file my 2011 taxes However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Can i still file my 2011 taxes The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Can i still file my 2011 taxes If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Can i still file my 2011 taxes See Publication 555 for more information. Can i still file my 2011 taxes Nonresident alien spouse. Can i still file my 2011 taxes   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Can i still file my 2011 taxes However, your spouse is not a qualifying person for head of household purposes. Can i still file my 2011 taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Can i still file my 2011 taxes Choice to treat spouse as resident. Can i still file my 2011 taxes   You are considered married if you choose to treat your spouse as a resident alien. Can i still file my 2011 taxes See Publication 519. Can i still file my 2011 taxes Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Can i still file my 2011 taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Can i still file my 2011 taxes Worksheet 2-1. Can i still file my 2011 taxes Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Can i still file my 2011 taxes Costs you include. Can i still file my 2011 taxes   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Can i still file my 2011 taxes   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Can i still file my 2011 taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Can i still file my 2011 taxes Costs you do not include. Can i still file my 2011 taxes   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Can i still file my 2011 taxes Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Can i still file my 2011 taxes Qualifying Person See Table 2-1 to see who is a qualifying person. Can i still file my 2011 taxes Any person not described in Table 2-1 is not a qualifying person. Can i still file my 2011 taxes Table 2-1. Can i still file my 2011 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Can i still file my 2011 taxes See the text of this chapter for the other requirements you must meet to claim head of household filing status. Can i still file my 2011 taxes IF the person is your . Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes   AND . Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes   THEN that person is . Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Can i still file my 2011 taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. Can i still file my 2011 taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Can i still file my 2011 taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Can i still file my 2011 taxes 6   you cannot claim an exemption for him or her   not a qualifying person. Can i still file my 2011 taxes qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Can i still file my 2011 taxes   he or she did not live with you more than half the year   not a qualifying person. Can i still file my 2011 taxes   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Can i still file my 2011 taxes   you cannot claim an exemption for him or her   not a qualifying person. Can i still file my 2011 taxes 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Can i still file my 2011 taxes 2The term “qualifying child” is defined in chapter 3. Can i still file my 2011 taxes Note. Can i still file my 2011 taxes If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Can i still file my 2011 taxes If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Can i still file my 2011 taxes 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Can i still file my 2011 taxes 4The term “ qualifying relative ” is defined in chapter 3. Can i still file my 2011 taxes 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Can i still file my 2011 taxes See Multiple Support Agreement in chapter 3. Can i still file my 2011 taxes 6See Special rule for parent . Can i still file my 2011 taxes Example 1—child. Can i still file my 2011 taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. Can i still file my 2011 taxes He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Can i still file my 2011 taxes As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Can i still file my 2011 taxes Example 2—child who is not qualifying person. Can i still file my 2011 taxes The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Can i still file my 2011 taxes Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Can i still file my 2011 taxes Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Can i still file my 2011 taxes As a result, he is not your qualifying person for head of household purposes. Can i still file my 2011 taxes Example 3—girlfriend. Can i still file my 2011 taxes Your girlfriend lived with you all year. Can i still file my 2011 taxes Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Can i still file my 2011 taxes See Table 2-1. Can i still file my 2011 taxes Example 4—girlfriend's child. Can i still file my 2011 taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Can i still file my 2011 taxes He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Can i still file my 2011 taxes As a result, he is not your qualifying person for head of household purposes. Can i still file my 2011 taxes Home of qualifying person. Can i still file my 2011 taxes   Generally, the qualifying person must live with you for more than half of the year. Can i still file my 2011 taxes Special rule for parent. Can i still file my 2011 taxes   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Can i still file my 2011 taxes However, you must be able to claim an exemption for your father or mother. Can i still file my 2011 taxes Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Can i still file my 2011 taxes   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Can i still file my 2011 taxes Death or birth. Can i still file my 2011 taxes   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Can i still file my 2011 taxes If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Can i still file my 2011 taxes If the individual is anyone else, see Publication 501. Can i still file my 2011 taxes Temporary absences. Can i still file my 2011 taxes   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Can i still file my 2011 taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. Can i still file my 2011 taxes You must continue to keep up the home during the absence. Can i still file my 2011 taxes Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Can i still file my 2011 taxes The year of death is the last year for which you can file jointly with your deceased spouse. Can i still file my 2011 taxes See Married Filing Jointly , earlier. Can i still file my 2011 taxes You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Can i still file my 2011 taxes For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Can i still file my 2011 taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Can i still file my 2011 taxes It does not entitle you to file a joint return. Can i still file my 2011 taxes How to file. Can i still file my 2011 taxes   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Can i still file my 2011 taxes If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Can i still file my 2011 taxes Check the box on line 5 of either form. Can i still file my 2011 taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Can i still file my 2011 taxes Eligibility rules. Can i still file my 2011 taxes   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Can i still file my 2011 taxes You were entitled to file a joint return with your spouse for the year your spouse died. Can i still file my 2011 taxes It does not matter whether you actually filed a joint return. Can i still file my 2011 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Can i still file my 2011 taxes You have a child or stepchild for whom you can claim an exemption. Can i still file my 2011 taxes This does not include a foster child. Can i still file my 2011 taxes This child lived in your home all year, except for temporary absences. Can i still file my 2011 taxes See Temporary absences , earlier, under Head of Household. Can i still file my 2011 taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Can i still file my 2011 taxes You paid more than half the cost of keeping up a home for the year. Can i still file my 2011 taxes See Keeping Up a Home , earlier, under Head of Household. Can i still file my 2011 taxes Example. Can i still file my 2011 taxes John's wife died in 2011. Can i still file my 2011 taxes John has not remarried. Can i still file my 2011 taxes During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Can i still file my 2011 taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. Can i still file my 2011 taxes For 2012 and 2013, he can file as qualifying widower with a dependent child. Can i still file my 2011 taxes After 2013 he can file as head of household if he qualifies. Can i still file my 2011 taxes Death or birth. Can i still file my 2011 taxes    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Can i still file my 2011 taxes You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Can i still file my 2011 taxes Kidnapped child. Can i still file my 2011 taxes   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Can i still file my 2011 taxes See Publication 501. Can i still file my 2011 taxes    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Can i still file my 2011 taxes Prev  Up  Next   Home   More Online Publications
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EFTPS: The Electronic Federal Tax Payment System

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The Easiest Way to Pay All Your Federal Taxes

EFTPS® is a system for paying federal taxes electronically using the Internet, or by phone using the EFTPS® Voice Response System. EFTPS® is offered free by the U.S. Department of Treasury. Over 12 million taxpayers are currently enrolled in the system. Since EFTPS® began in 1996, there have been over 1.45 billion electronic payments made, totaling over $29.5 trillion!
 


EFTPS® offers ...

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Security You Can Count On

EFTPS® is a secure government web site that allows users to make federal tax payments electronically. Every user must have a secure Internet browser with 128-bit encryption in order to access the site. To log on to the system, an enrolled user must be authenticated with three pieces of unique information: Taxpayer Identification Number (EIN or SSN), EFTPS® Personal Identification Number (PIN) and an Internet Password. The combination of these three pieces of identification adds to the security of the site and the privacy of taxpayer data.

Convenience at Your Fingertips

  • EFTPS® offers you the convenience and flexibility of making your tax payments via the Internet or phone. You can initiate your tax payment from your home or office, 24/7.

  • Businesses and Individuals can schedule payments up to 365 days in advance. Scheduled payments can be changed or cancelled up to two business days in advance of the scheduled payment date.

  • You can use EFTPS® to make all your federal tax payments, including income, employment, estimated and excise taxes.

  • You can check up to 16 months of your EFTPS® payment history online or by calling EFTPS® Customer Service.

Accuracy You Can Depend On

By 8 p.m. ET at least one calendar day in advance of the due date, submit your payment instructions to EFTPS® to move the funds from your account to the Treasury's account for payment of your federal taxes. Funds will not move from your account until the date you indicate. You will receive an immediate acknowledgement of your payment instructions, and your bank statement will confirm the payment was made. 

EFTPS® Enrollment

To enroll, or for more information on enrollment, visit EFTPS® or call EFTPS® Customer Service to request an enrollment form:

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  • 1-800-244-4829 (Español)

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Beginning this year, when Payroll Service Providers enroll clients in EFTPS, an EFTPS Inquiry PIN will automatically be sent to the taxpayer.  Taxpayers who have had activity on their EFTPS account over the prior 12 months will also receive Inquiry PINs.  This Inquiry PIN allows the taxpayer access to monitor the EFTPS for transactions made on their behalf.

And there's more...

Tax professionals, accountants, and payroll companies are discovering the added benefits of using EFTPS®.

  • EFTPS® via the Internet or phone - Once enrolled, individual and business taxpayers can use the Internet to make all their federal tax payments via the Internet, or phone using the EFTPS® Voice Response System. Both payment methods are interchangeable. 

  • EFTPS® Batch Provider - Tax professionals/providers can register through this software and send up to 1,000 enrollments and 5,000 payments in one transaction. Users can synchronize enrollments and payments between the software and EFTPS® database in real-time. To download the EFTPS® Batch Provider Software and User's Manual visit EFTPS® and follow these steps:
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  4. Click on Software (left side of screen) for additional information

  • EFTPS® Bulk Provider - Designed for payroll processors who initiate frequent payments from and desire automated enrollment through an Electronic Data Interchange (EDI) compatible system.

Additional Information is available in the articles below:

Publication 966 -  The Secure Way to Pay Your Federal Taxes for Businesses and Individuals

Publication 4990 - Tax Payment Instruction Booklet

Link for ordering free EFTPS® Marketing Materials

Electronic Payment Options Home Page

Current scams and phishing sites posing as the IRS

EFTPS® –  Treasury’s free service for paying federal taxes for individuals and businesses



 

Page Last Reviewed or Updated: 17-Mar-2014

The Can I Still File My 2011 Taxes

Can i still file my 2011 taxes 22. Can i still file my 2011 taxes   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. Can i still file my 2011 taxes Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Can i still file my 2011 taxes Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Can i still file my 2011 taxes Ejemplos. Can i still file my 2011 taxes Formulario 1099-S. Can i still file my 2011 taxes Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). Can i still file my 2011 taxes También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. Can i still file my 2011 taxes Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). Can i still file my 2011 taxes Impuestos generales sobre ventas (estatales y locales). Can i still file my 2011 taxes Impuestos sobre bienes raíces (estatales, locales, y extranjeros). Can i still file my 2011 taxes Impuestos sobre bienes muebles (estatales y locales). Can i still file my 2011 taxes Impuestos y cargos que usted no puede deducir. Can i still file my 2011 taxes Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. Can i still file my 2011 taxes Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. Can i still file my 2011 taxes Impuestos de negocio. Can i still file my 2011 taxes   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. Can i still file my 2011 taxes Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. Can i still file my 2011 taxes Impuestos estatales o locales. Can i still file my 2011 taxes   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. Can i still file my 2011 taxes UU. Can i still file my 2011 taxes o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. Can i still file my 2011 taxes Gobierno tribal de indios estadounidenses. Can i still file my 2011 taxes   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. Can i still file my 2011 taxes Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. Can i still file my 2011 taxes Impuestos generales sobre las ventas. Can i still file my 2011 taxes   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. Can i still file my 2011 taxes Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. Can i still file my 2011 taxes Impuestos extranjeros. Can i still file my 2011 taxes   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. Can i still file my 2011 taxes Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. Can i still file my 2011 taxes Usted tiene que pagar el impuesto durante su año tributario. Can i still file my 2011 taxes Se le tiene que gravar el impuesto a usted. Can i still file my 2011 taxes   En general, sólo puede deducir los impuestos que se le gravan a usted. Can i still file my 2011 taxes   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. Can i still file my 2011 taxes Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. Can i still file my 2011 taxes Tiene que pagar el impuesto durante su año tributario. Can i still file my 2011 taxes   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. Can i still file my 2011 taxes Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. Can i still file my 2011 taxes Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. Can i still file my 2011 taxes Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). Can i still file my 2011 taxes Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. Can i still file my 2011 taxes    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. Can i still file my 2011 taxes Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. Can i still file my 2011 taxes Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. Can i still file my 2011 taxes Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. Can i still file my 2011 taxes Vea Impuestos Generales sobre las Ventas , mas adelante. Can i still file my 2011 taxes Excepción. Can i still file my 2011 taxes    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. Can i still file my 2011 taxes Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. Can i still file my 2011 taxes Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. Can i still file my 2011 taxes   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. Can i still file my 2011 taxes Sus Formularios W-2 indicarán la cantidad. Can i still file my 2011 taxes Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. Can i still file my 2011 taxes Pagos de impuesto estimado. Can i still file my 2011 taxes   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. Can i still file my 2011 taxes Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. Can i still file my 2011 taxes Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. Can i still file my 2011 taxes Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. Can i still file my 2011 taxes No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. Can i still file my 2011 taxes Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. Can i still file my 2011 taxes Reembolso aplicado a los impuestos. Can i still file my 2011 taxes   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. Can i still file my 2011 taxes    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. Can i still file my 2011 taxes Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. Can i still file my 2011 taxes   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. Can i still file my 2011 taxes Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. Can i still file my 2011 taxes Declaraciones federales separadas. Can i still file my 2011 taxes   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. Can i still file my 2011 taxes Declaraciones conjuntas estatales y locales. Can i still file my 2011 taxes   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. Can i still file my 2011 taxes Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. Can i still file my 2011 taxes Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. Can i still file my 2011 taxes Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. Can i still file my 2011 taxes De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. Can i still file my 2011 taxes Declaración conjunta federal. Can i still file my 2011 taxes   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. Can i still file my 2011 taxes Aportaciones a fondos de beneficios estatales. Can i still file my 2011 taxes    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. Can i still file my 2011 taxes Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. Can i still file my 2011 taxes Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). Can i still file my 2011 taxes Fondo de Compensación por Desempleo de Alaska. Can i still file my 2011 taxes Fondo de Beneficios por Incapacidad no Laboral de California. Can i still file my 2011 taxes Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. Can i still file my 2011 taxes Fondo de Compensación por Desempleo de Nueva Jersey. Can i still file my 2011 taxes Fondo de Beneficios por Incapacidad no Laboral de Nueva York. Can i still file my 2011 taxes Fondo de Compensación por Desempleo de Pennsylvania. Can i still file my 2011 taxes Fondo de Beneficios Temporales por Incapacidad de Rhode Island. Can i still file my 2011 taxes Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. Can i still file my 2011 taxes    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. Can i still file my 2011 taxes Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. Can i still file my 2011 taxes   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. Can i still file my 2011 taxes Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. Can i still file my 2011 taxes Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. Can i still file my 2011 taxes Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. Can i still file my 2011 taxes Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. Can i still file my 2011 taxes Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. Can i still file my 2011 taxes Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. Can i still file my 2011 taxes UU. Can i still file my 2011 taxes , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. Can i still file my 2011 taxes Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. Can i still file my 2011 taxes UU. Can i still file my 2011 taxes en el extranjero), en inglés. Can i still file my 2011 taxes Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. Can i still file my 2011 taxes Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). Can i still file my 2011 taxes Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. Can i still file my 2011 taxes Gastos reales. Can i still file my 2011 taxes   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. Can i still file my 2011 taxes No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. Can i still file my 2011 taxes Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. Can i still file my 2011 taxes Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. Can i still file my 2011 taxes No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. Can i still file my 2011 taxes Vehículos de motor. Can i still file my 2011 taxes   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. Can i still file my 2011 taxes Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. Can i still file my 2011 taxes Tablas de las tarifas opcionales para impuestos sobre las ventas. Can i still file my 2011 taxes   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). Can i still file my 2011 taxes Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. Can i still file my 2011 taxes   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. Can i still file my 2011 taxes Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. Can i still file my 2011 taxes Beneficios para veteranos. Can i still file my 2011 taxes Paga por combate no tributable. Can i still file my 2011 taxes Compensación del seguro obrero. Can i still file my 2011 taxes La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. Can i still file my 2011 taxes La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. Can i still file my 2011 taxes Pagos de beneficios de asistencia pública. Can i still file my 2011 taxes   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. Can i still file my 2011 taxes Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. Can i still file my 2011 taxes Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. Can i still file my 2011 taxes Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. Can i still file my 2011 taxes Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. Can i still file my 2011 taxes Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. Can i still file my 2011 taxes Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. Can i still file my 2011 taxes Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. Can i still file my 2011 taxes   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. Can i still file my 2011 taxes La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. Can i still file my 2011 taxes Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. Can i still file my 2011 taxes División de los impuestos sobre bienes raíces entre compradores y vendedores. Can i still file my 2011 taxes   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. Can i still file my 2011 taxes   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. Can i still file my 2011 taxes Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. Can i still file my 2011 taxes Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. Can i still file my 2011 taxes Esto corresponde independientemente de las fechas de gravamen bajo la ley local. Can i still file my 2011 taxes Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. Can i still file my 2011 taxes    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. Can i still file my 2011 taxes Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. Can i still file my 2011 taxes Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. Can i still file my 2011 taxes El comprador tiene que incluir la misma cantidad en su costo de la propiedad. Can i still file my 2011 taxes   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. Can i still file my 2011 taxes Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. Can i still file my 2011 taxes Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. Can i still file my 2011 taxes Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. Can i still file my 2011 taxes Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Can i still file my 2011 taxes 4. Can i still file my 2011 taxes Multiplique la línea 1 por la línea 3. Can i still file my 2011 taxes Ésta es su deducción. Can i still file my 2011 taxes Anótela en la línea 6 del Anexo A (Formulario 1040). Can i still file my 2011 taxes   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. Can i still file my 2011 taxes La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. Can i still file my 2011 taxes Impuestos sobre bienes raíces de años anteriores. Can i still file my 2011 taxes   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. Can i still file my 2011 taxes Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. Can i still file my 2011 taxes El vendedor puede deducir estos impuestos pagados por el comprador. Can i still file my 2011 taxes Sin embargo, el vendedor tiene que incluirlos en el precio de venta. Can i still file my 2011 taxes Ejemplos. Can i still file my 2011 taxes   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. Can i still file my 2011 taxes Ejemplo 1. Can i still file my 2011 taxes El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. Can i still file my 2011 taxes El plazo para pagar vence el 1 de agosto. Can i still file my 2011 taxes El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. Can i still file my 2011 taxes El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. Can i still file my 2011 taxes Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. Can i still file my 2011 taxes Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. Can i still file my 2011 taxes José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). Can i still file my 2011 taxes Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Can i still file my 2011 taxes Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. Can i still file my 2011 taxes Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. Can i still file my 2011 taxes Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. Can i still file my 2011 taxes Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Can i still file my 2011 taxes 3452 4. Can i still file my 2011 taxes Multiplique la línea 1 por la línea 3. Can i still file my 2011 taxes Ésta es su deducción. Can i still file my 2011 taxes Anótela en la línea 6 del Anexo A (Formulario 1040). Can i still file my 2011 taxes $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. Can i still file my 2011 taxes Los compradores suman los $214 al costo de su vivienda. Can i still file my 2011 taxes José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). Can i still file my 2011 taxes Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. Can i still file my 2011 taxes Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Can i still file my 2011 taxes Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. Can i still file my 2011 taxes Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Can i still file my 2011 taxes Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Can i still file my 2011 taxes 6658 4. Can i still file my 2011 taxes Multiplique la línea 1 por la línea 3. Can i still file my 2011 taxes Ésta es su deducción. Can i still file my 2011 taxes Anótela en la línea 6 del Anexo A (Formulario 1040). Can i still file my 2011 taxes $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. Can i still file my 2011 taxes Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. Can i still file my 2011 taxes La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. Can i still file my 2011 taxes Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). Can i still file my 2011 taxes Ejemplo 2. Can i still file my 2011 taxes Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. Can i still file my 2011 taxes Su año tributario de bienes raíces para la nueva casa es el año natural. Can i still file my 2011 taxes Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. Can i still file my 2011 taxes El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. Can i still file my 2011 taxes Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. Can i still file my 2011 taxes Los impuestos sobre bienes raíces para el año 2012 fueron $680. Can i still file my 2011 taxes Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. Can i still file my 2011 taxes Estos impuestos fueron para el año tributario de bienes raíces de 2012. Can i still file my 2011 taxes Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. Can i still file my 2011 taxes En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. Can i still file my 2011 taxes En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. Can i still file my 2011 taxes Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. Can i still file my 2011 taxes Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. Can i still file my 2011 taxes Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. Can i still file my 2011 taxes Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. Can i still file my 2011 taxes Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. Can i still file my 2011 taxes Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . Can i still file my 2011 taxes 6658 4. Can i still file my 2011 taxes Multiplique la línea 1 por la línea 3. Can i still file my 2011 taxes Ésta es su deducción. Can i still file my 2011 taxes Anótela en la línea 6 del Anexo A (Formulario 1040). Can i still file my 2011 taxes $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. Can i still file my 2011 taxes Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. Can i still file my 2011 taxes Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. Can i still file my 2011 taxes El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. Can i still file my 2011 taxes El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. Can i still file my 2011 taxes Formulario 1099-S. Can i still file my 2011 taxes   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. Can i still file my 2011 taxes El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. Can i still file my 2011 taxes El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. Can i still file my 2011 taxes   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. Can i still file my 2011 taxes El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). Can i still file my 2011 taxes Vea Reembolso (o rebaja) , más adelante. Can i still file my 2011 taxes Impuestos depositados en plica. Can i still file my 2011 taxes   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. Can i still file my 2011 taxes Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. Can i still file my 2011 taxes Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. Can i still file my 2011 taxes Tenencia en su totalidad. Can i still file my 2011 taxes   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. Can i still file my 2011 taxes Personas divorciadas. Can i still file my 2011 taxes   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. Can i still file my 2011 taxes Vea Impuestos y seguro en el capítulo 18 para más información. Can i still file my 2011 taxes Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Can i still file my 2011 taxes   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. Can i still file my 2011 taxes Reembolso (o rebaja). Can i still file my 2011 taxes   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. Can i still file my 2011 taxes Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. Can i still file my 2011 taxes Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. Can i still file my 2011 taxes Para más información, vea Recuperación de Fondos en el capítulo 12. Can i still file my 2011 taxes Tabla 22-1. Can i still file my 2011 taxes ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. Can i still file my 2011 taxes Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). Can i still file my 2011 taxes     Multas y sanciones. Can i still file my 2011 taxes Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. Can i still file my 2011 taxes Impuestos federales sobre los ingresos. Can i still file my 2011 taxes   Impuestos extranjeros sobre los ingresos. Can i still file my 2011 taxes Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. Can i still file my 2011 taxes   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . Can i still file my 2011 taxes Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. Can i still file my 2011 taxes Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. Can i still file my 2011 taxes Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. Can i still file my 2011 taxes Otros Impuestos Impuestos que son gastos de su ocupación o negocio. Can i still file my 2011 taxes Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. Can i still file my 2011 taxes   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. Can i still file my 2011 taxes Impuestos per cápita. Can i still file my 2011 taxes   Impuestos sobre una profesión u ocupación. Can i still file my 2011 taxes Vea el capítulo 28. Can i still file my 2011 taxes     La mitad del impuesto sobre el trabajo por cuenta propia pagado. Can i still file my 2011 taxes   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. Can i still file my 2011 taxes Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. Can i still file my 2011 taxes Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. Can i still file my 2011 taxes Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). Can i still file my 2011 taxes   Impuestos extranjeros sobre bienes raíces. Can i still file my 2011 taxes Impuestos para beneficios locales (con excepciones). Can i still file my 2011 taxes Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Can i still file my 2011 taxes   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. Can i still file my 2011 taxes Cargos por la recogida de basura y desperdicios (hay excepciones). Can i still file my 2011 taxes Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . Can i still file my 2011 taxes     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Can i still file my 2011 taxes     Cuotas de la asociación de propietarios de viviendas. Can i still file my 2011 taxes Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. Can i still file my 2011 taxes Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). Can i still file my 2011 taxes Impuestos de traspaso (impuestos de timbre). Can i still file my 2011 taxes Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. Can i still file my 2011 taxes Cuotas de la asociación de propietarios de vivienda. Can i still file my 2011 taxes Impuestos por beneficios locales. Can i still file my 2011 taxes   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. Can i still file my 2011 taxes Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. Can i still file my 2011 taxes Debe aumentar la base de su propiedad por la cantidad pagada. Can i still file my 2011 taxes   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. Can i still file my 2011 taxes Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. Can i still file my 2011 taxes Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. Can i still file my 2011 taxes    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. Can i still file my 2011 taxes Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Can i still file my 2011 taxes Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. Can i still file my 2011 taxes Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. Can i still file my 2011 taxes Cargos detallados por servicios. Can i still file my 2011 taxes    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. Can i still file my 2011 taxes Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). Can i still file my 2011 taxes    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. Can i still file my 2011 taxes Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. Can i still file my 2011 taxes Excepción. Can i still file my 2011 taxes   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. Can i still file my 2011 taxes Impuestos de traspaso (impuestos de timbre). Can i still file my 2011 taxes   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. Can i still file my 2011 taxes Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. Can i still file my 2011 taxes Si los paga el comprador, se incluyen en la base del costo de los bienes. Can i still file my 2011 taxes Aumento del alquiler debido a impuestos sobre bienes raíces más altos. Can i still file my 2011 taxes   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. Can i still file my 2011 taxes Cuotas de la asociación de propietarios de vivienda. Can i still file my 2011 taxes   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. Can i still file my 2011 taxes Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. Can i still file my 2011 taxes Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. Can i still file my 2011 taxes Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. Can i still file my 2011 taxes Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. Can i still file my 2011 taxes Ejemplo. Can i still file my 2011 taxes El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. Can i still file my 2011 taxes Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. Can i still file my 2011 taxes Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. Can i still file my 2011 taxes Los $17 restantes ($0. Can i still file my 2011 taxes 50 x 34), basados en el peso, no se pueden deducir. Can i still file my 2011 taxes Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. Can i still file my 2011 taxes Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. Can i still file my 2011 taxes Vea la Tabla 22-1. Can i still file my 2011 taxes Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. Can i still file my 2011 taxes Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. Can i still file my 2011 taxes No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. Can i still file my 2011 taxes Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. Can i still file my 2011 taxes Para más información, vea los capítulos 21 y 32. Can i still file my 2011 taxes Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. Can i still file my 2011 taxes No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. Can i still file my 2011 taxes En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. Can i still file my 2011 taxes Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Can i still file my 2011 taxes Impuestos federales sobre los ingresos. Can i still file my 2011 taxes Incluye impuestos sobre los ingresos retenidos de su paga. Can i still file my 2011 taxes Multas y sanciones. Can i still file my 2011 taxes No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. Can i still file my 2011 taxes Impuestos sobre donaciones. Can i still file my 2011 taxes Cargos por licencias. Can i still file my 2011 taxes No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). Can i still file my 2011 taxes Impuestos per cápita. Can i still file my 2011 taxes No puede deducir los impuestos per cápita estatales o locales. Can i still file my 2011 taxes Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. Can i still file my 2011 taxes Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. Can i still file my 2011 taxes Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. Can i still file my 2011 taxes    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. Can i still file my 2011 taxes Marque el recuadro a en la línea 5. Can i still file my 2011 taxes Impuestos generales sobre las ventas. Can i still file my 2011 taxes   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). Can i still file my 2011 taxes Usted tiene que marcar el recuadro b en la línea 5. Can i still file my 2011 taxes Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). Can i still file my 2011 taxes Impuestos extranjeros sobre los ingresos. Can i still file my 2011 taxes   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. Can i still file my 2011 taxes UU. Can i still file my 2011 taxes en la línea 47 del Formulario 1040. Can i still file my 2011 taxes Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. Can i still file my 2011 taxes Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. Can i still file my 2011 taxes Impuestos sobre bienes raíces e impuestos sobre bienes muebles. Can i still file my 2011 taxes    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. Can i still file my 2011 taxes En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). Can i still file my 2011 taxes Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). Can i still file my 2011 taxes Impuestos sobre el trabajo por cuenta propia. Can i still file my 2011 taxes    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. Can i still file my 2011 taxes Otros impuestos. Can i still file my 2011 taxes    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). Can i still file my 2011 taxes Prev  Up  Next   Home   More Online Publications