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Do Active Duty Military Pay State Taxes

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Do Active Duty Military Pay State Taxes

Do active duty military pay state taxes Publication 583 - Main Content Table of Contents What New Business Owners Need To Know Forms of BusinessMore information. Do active duty military pay state taxes More information. Do active duty military pay state taxes Exception—Community Income. Do active duty military pay state taxes Exception—Qualified joint venture. Do active duty military pay state taxes More information. Do active duty military pay state taxes More information. Do active duty military pay state taxes Identification NumbersEmployer Identification Number (EIN) Payee's Identification Number Tax Year Accounting Method Business TaxesIncome Tax Self-Employment Tax Employment Taxes Excise Taxes Depositing Taxes Information Returns PenaltiesWaiver of penalty. Do active duty military pay state taxes Business ExpensesBusiness Start-Up Costs Depreciation Business Use of Your Home Car and Truck Expenses RecordkeepingWhy Keep Records? Kinds of Records To Keep How Long To Keep Records Sample Record System How to Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What New Business Owners Need To Know As a new business owner, you need to know your federal tax responsibilities. Do active duty military pay state taxes Table 1 can help you learn what those responsibilities are. Do active duty military pay state taxes Ask yourself each question listed in the table, then see the related discussion to find the answer. Do active duty military pay state taxes In addition to knowing about federal taxes, you need to make some basic business decisions. Do active duty military pay state taxes Ask yourself: What are my financial resources? What products and services will I sell? How will I market my products and services? How will I develop a strategic business plan? How will I manage my business on a day-to-day basis? How will I recruit employees? The Small Business Administration (SBA) is a federal agency that can help you answer these types of questions. Do active duty military pay state taxes For information on how to contact the SBA, see How to Get More Information, later. Do active duty military pay state taxes Forms of Business The most common forms of business are the sole proprietorship, partnership, and corporation. Do active duty military pay state taxes When beginning a business, you must decide which form of business to use. Do active duty military pay state taxes Legal and tax considerations enter into this decision. Do active duty military pay state taxes Only tax considerations are discussed in this publication. Do active duty military pay state taxes Your form of business determines which income tax return form you have to file. Do active duty military pay state taxes See Table 2 to find out which form you have to file. Do active duty military pay state taxes Sole proprietorships. Do active duty military pay state taxes   A sole proprietorship is an unincorporated business that is owned by one individual. Do active duty military pay state taxes It is the simplest form of business organization to start and maintain. Do active duty military pay state taxes The business has no existence apart from you, the owner. Do active duty military pay state taxes Its liabilities are your personal liabilities. Do active duty military pay state taxes You undertake the risks of the business for all assets owned, whether or not used in the business. Do active duty military pay state taxes You include the income and expenses of the business on your personal tax return. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information on sole proprietorships, see Publication 334, Tax Guide for Small Business. Do active duty military pay state taxes If you are a farmer, see Publication 225, Farmer's Tax Guide. Do active duty military pay state taxes Partnerships. Do active duty military pay state taxes   A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Do active duty military pay state taxes Each person contributes money, property, labor, or skill, and expects to share in the profits and losses of the business. Do active duty military pay state taxes   A partnership must file an annual information return to report the income, deductions, gains, losses, etc. Do active duty military pay state taxes , from its operations, but it does not pay income tax. Do active duty military pay state taxes Instead, it “passes through” any profits or losses to its partners. Do active duty military pay state taxes Each partner includes his or her share of the partnership's items on his or her tax return. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information on partnerships, see Publication 541, Partnerships. Do active duty military pay state taxes Husband and wife business. Do active duty military pay state taxes   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Do active duty military pay state taxes Do not use Schedule C or C-EZ. Do active duty military pay state taxes Instead, file Form 1065, U. Do active duty military pay state taxes S. Do active duty military pay state taxes Return of Partnership Income. Do active duty military pay state taxes For more information, see Publication 541, Partnerships. Do active duty military pay state taxes Exception—Community Income. Do active duty military pay state taxes   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Do active duty military pay state taxes S. Do active duty military pay state taxes possession, you can treat the business either as a sole proprietorship or a partnership. Do active duty military pay state taxes The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Do active duty military pay state taxes A change in your reporting position will be treated as a conversion of the entity. Do active duty military pay state taxes Exception—Qualified joint venture. Do active duty military pay state taxes   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Do active duty military pay state taxes Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Do active duty military pay state taxes For an explanation of "material participation," see the Instructions for Schedule C, line G. Do active duty military pay state taxes   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Do active duty military pay state taxes Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Do active duty military pay state taxes For more information, see Qualified Joint Venture in the Instructions for Schedule SE. Do active duty military pay state taxes Corporations. Do active duty military pay state taxes   In forming a corporation, prospective shareholders exchange money, property, or both, for the corporation's capital stock. Do active duty military pay state taxes A corporation generally takes the same deductions as a sole proprietorship to figure its taxable income. Do active duty military pay state taxes A corporation can also take special deductions. Do active duty military pay state taxes   The profit of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as dividends. Do active duty military pay state taxes However, shareholders cannot deduct any loss of the corporation. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information on corporations, see Publication 542, Corporations. Do active duty military pay state taxes S corporations. Do active duty military pay state taxes   An eligible domestic corporation can avoid double taxation (once to the corporation and again to the shareholders) by electing to be treated as an S corporation. Do active duty military pay state taxes Generally, an S corporation is exempt from federal income tax other than tax on certain capital gains and passive income. Do active duty military pay state taxes On their tax returns, the S corporation's shareholders include their share of the corporation's separately stated items of income, deduction, loss, and credit, and their share of nonseparately stated income or loss. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information on S corporations, see the instructions for Form 2553, Election by a Small Business Corporation, and Form 1120S, U. Do active duty military pay state taxes S. Do active duty military pay state taxes Income Tax Return for an S Corporation. Do active duty military pay state taxes Limited liability company. Do active duty military pay state taxes   A limited liability company (LLC) is an entity formed under state law by filing articles of organization as an LLC. Do active duty military pay state taxes The members of an LLC are not personally liable for its debts. Do active duty military pay state taxes An LLC may be classified for federal income tax purposes as either a partnership, a corporation, or an entity disregarded as an entity separate from its owner by applying the rules in regulations section 301. Do active duty military pay state taxes 7701-3. Do active duty military pay state taxes For more information, see the instructions for Form 8832, Entity Classification Election. Do active duty military pay state taxes Identification Numbers You must have a taxpayer identification number so the IRS can process your returns. Do active duty military pay state taxes The two most common kinds of taxpayer identification numbers are the social security number (SSN) and the employer identification number (EIN). Do active duty military pay state taxes An SSN is issued to individuals by the Social Security Administration (SSA) and is in the following format: 000–00–0000. Do active duty military pay state taxes An EIN is issued to individuals (sole proprietors), partnerships, corporations, and other entities by the IRS and is in the following format: 00–0000000. Do active duty military pay state taxes You must include your taxpayer identification number (SSN or EIN) on all returns and other documents you send to the IRS. Do active duty military pay state taxes You must also furnish your number to other persons who use your identification number on any returns or documents they send to the IRS. Do active duty military pay state taxes This includes returns or documents filed to report the following information. Do active duty military pay state taxes Interest, dividends, royalties, etc. Do active duty military pay state taxes , paid to you. Do active duty military pay state taxes Any amount paid to you as a dependent care provider. Do active duty military pay state taxes Certain other amounts paid to you that total $600 or more for the year. Do active duty military pay state taxes If you do not furnish your identification number as required, you may be subject to penalties. Do active duty military pay state taxes See Penalties, later. Do active duty military pay state taxes Employer Identification Number (EIN) EINs are used to identify the tax accounts of employers, certain sole proprietors, corporations, partnerships, estates, trusts, and other entities. Do active duty military pay state taxes If you don't already have an EIN, you need to get one if you: Have employees, Have a qualified retirement plan, Operate your business as a corporation or partnership, or File returns for: Employment taxes, or Excise taxes. Do active duty military pay state taxes Applying for an EIN. Do active duty military pay state taxes   You may apply for an EIN: Online—Click on the EIN link at www. Do active duty military pay state taxes irs. Do active duty military pay state taxes gov/businesses/small. Do active duty military pay state taxes The EIN is issued immediately once the application information is validated. Do active duty military pay state taxes By telephone at 1-800-829-4933. Do active duty military pay state taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. Do active duty military pay state taxes When to apply. Do active duty military pay state taxes   You should apply for an EIN early enough to receive the number by the time you must file a return or statement or make a tax deposit. Do active duty military pay state taxes If you apply by mail, file Form SS-4 at least 4 weeks before you need an EIN. Do active duty military pay state taxes If you apply by telephone or through the IRS website, you can get an EIN immediately. Do active duty military pay state taxes If you apply by fax, you can get an EIN within 4 business days. Do active duty military pay state taxes   If you do not receive your EIN by the time a return is due, file your return anyway. Do active duty military pay state taxes Write “Applied for” and the date you applied for the number in the space for the EIN. Do active duty military pay state taxes Do not use your social security number as a substitute for an EIN on your tax returns. Do active duty military pay state taxes More than one EIN. Do active duty military pay state taxes   You should have only one EIN. Do active duty military pay state taxes If you have more than one EIN and are not sure which to use, contact the Internal Revenue Service Center where you file your return. Do active duty military pay state taxes Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Do active duty military pay state taxes The IRS will tell you which number to use. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information about EINs, see Publication 1635, Understanding Your EIN. Do active duty military pay state taxes Payee's Identification Number In the operation of a business, you will probably make certain payments you must report on information returns (discussed later under Information Returns). Do active duty military pay state taxes The forms used to report these payments must include the payee's identification number. Do active duty military pay state taxes Employee. Do active duty military pay state taxes   If you have employees, you must get an SSN from each of them. Do active duty military pay state taxes Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Do active duty military pay state taxes If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Do active duty military pay state taxes This may occur, for example, if the employee's name has changed due to marriage or divorce. Do active duty military pay state taxes   If your employee does not have an SSN, he or she should file Form SS-5, Application for a Social Security Card, with the SSA. Do active duty military pay state taxes This form is available at SSA offices or by calling 1-800-772-1213. Do active duty military pay state taxes It is also available from the SSA website at www. Do active duty military pay state taxes ssa. Do active duty military pay state taxes gov. Do active duty military pay state taxes Other payee. Do active duty military pay state taxes   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Do active duty military pay state taxes If you make reportable payments to an organization, such as a corporation or partnership, you must get its EIN. Do active duty military pay state taxes   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Do active duty military pay state taxes This form is available from IRS offices or by calling 1-800-829-3676. Do active duty military pay state taxes It is also available from the IRS website at IRS. Do active duty military pay state taxes gov. Do active duty military pay state taxes    If the payee does not provide you with an identification number, you may have to withhold part of the payments as backup withholding. Do active duty military pay state taxes For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Do active duty military pay state taxes Tax Year You must figure your taxable income and file an income tax return based on an annual accounting period called a tax year. Do active duty military pay state taxes A tax year is usually 12 consecutive months. Do active duty military pay state taxes There are two kinds of tax years. Do active duty military pay state taxes Calendar tax year. Do active duty military pay state taxes A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Do active duty military pay state taxes Fiscal tax year. Do active duty military pay state taxes A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Do active duty military pay state taxes A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Do active duty military pay state taxes If you file your first tax return using the calendar tax year and you later begin business as a sole proprietor, become a partner in a partnership, or become a shareholder in an S corporation, you must continue to use the calendar year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Do active duty military pay state taxes You must use a calendar tax year if: You keep no books. Do active duty military pay state taxes You have no annual accounting period. Do active duty military pay state taxes Your present tax year does not qualify as a fiscal year. Do active duty military pay state taxes You are required to use a calendar year by a provision of the Internal Revenue Code or the Income Tax Regulations. Do active duty military pay state taxes For more information, see Publication 538, Accounting Periods and Methods. Do active duty military pay state taxes First-time filer. Do active duty military pay state taxes   If you have never filed an income tax return, you can adopt either a calendar tax year or a fiscal tax year. Do active duty military pay state taxes You adopt a tax year by filing your first income tax return using that tax year. Do active duty military pay state taxes You have not adopted a tax year if you merely did any of the following. Do active duty military pay state taxes Filed an application for an extension of time to file an income tax return. Do active duty military pay state taxes Filed an application for an employer identification number. Do active duty military pay state taxes Paid estimated taxes for that tax year. Do active duty military pay state taxes Changing your tax year. Do active duty military pay state taxes   Once you have adopted your tax year, you may have to get IRS approval to change it. Do active duty military pay state taxes To get approval, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year. Do active duty military pay state taxes You may have to pay a fee. Do active duty military pay state taxes For more information, see Publication 538. Do active duty military pay state taxes Accounting Method An accounting method is a set of rules used to determine when and how income and expenses are reported. Do active duty military pay state taxes You choose an accounting method for your business when you file your first income tax return. Do active duty military pay state taxes There are two basic accounting methods. Do active duty military pay state taxes Cash method. Do active duty military pay state taxes Under the cash method, you report income in the tax year you receive it. Do active duty military pay state taxes You usually deduct or capitalize expenses in the tax year you pay them. Do active duty military pay state taxes Accrual method. Do active duty military pay state taxes Under an accrual method, you generally report income in the tax year you earn it, even though you may receive payment in a later year. Do active duty military pay state taxes You deduct or capitalize expenses in the tax year you incur them, whether or not you pay them that year. Do active duty military pay state taxes For other methods, see Publication 538. Do active duty military pay state taxes If you need inventories to show income correctly, you must generally use an accrual method of accounting for purchases and sales. Do active duty military pay state taxes Inventories include goods held for sale in the normal course of business. Do active duty military pay state taxes They also include raw materials and supplies that will physically become a part of merchandise intended for sale. Do active duty military pay state taxes Inventories are explained in Publication 538. Do active duty military pay state taxes Certain small business taxpayers can use the cash method of accounting and can also account for inventoriable items as materials and supplies that are not incidental. Do active duty military pay state taxes For more information, see Publication 538. Do active duty military pay state taxes You must use the same accounting method to figure your taxable income and to keep your books. Do active duty military pay state taxes Also, you must use an accounting method that clearly shows your income. Do active duty military pay state taxes In general, any accounting method that consistently uses accounting principles suitable for your trade or business clearly shows income. Do active duty military pay state taxes An accounting method clearly shows income only if it treats all items of gross income and expense the same from year to year. Do active duty military pay state taxes More than one business. Do active duty military pay state taxes   When you own more than one business, you can use a different accounting method for each business if the method you use for each clearly shows your income. Do active duty military pay state taxes You must keep a complete and separate set of books and records for each business. Do active duty military pay state taxes Changing your method of accounting. Do active duty military pay state taxes   Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Do active duty military pay state taxes A change in accounting method not only includes a change in your overall system of accounting, but also a change in the treatment of any material item. Do active duty military pay state taxes For examples of changes that require approval and information on how to get approval for the change, see Publication 538. Do active duty military pay state taxes Business Taxes The form of business you operate determines what taxes you must pay and how you pay them. Do active duty military pay state taxes The following are the four general kinds of business taxes. Do active duty military pay state taxes Income tax. Do active duty military pay state taxes Self-employment tax. Do active duty military pay state taxes Employment taxes. Do active duty military pay state taxes Excise taxes. Do active duty military pay state taxes See Table 2 for the forms you file to report these taxes. Do active duty military pay state taxes You may want to get Publication 509. Do active duty military pay state taxes It has tax calendars that tell you when to file returns and make tax payments. Do active duty military pay state taxes Income Tax All businesses except partnerships must file an annual income tax return. Do active duty military pay state taxes Partnerships file an information return. Do active duty military pay state taxes Which form you use depends on how your business is organized. Do active duty military pay state taxes See Table 2 to find out which return you have to file. Do active duty military pay state taxes The federal income tax is a pay-as-you-go tax. Do active duty military pay state taxes You must pay the tax as you earn or receive income during the year. Do active duty military pay state taxes An employee usually has income tax withheld from his or her pay. Do active duty military pay state taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Do active duty military pay state taxes If you are not required to make estimated tax payments, you may pay any tax due when you file your return. Do active duty military pay state taxes Table 2. Do active duty military pay state taxes Which Forms Must I File? IF you are a. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes   THEN you may be liable for. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes   Use Form. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes Sole proprietor   Income tax   1040 and Schedule C 1 or C-EZ (Schedule F 1 for farm business)     Self-employment tax   1040 and Schedule SE     Estimated tax   1040-ES     Employment taxes:         • Social security and Medicare   taxes and income tax   withholding   941 or 944 (943 for farm employees)     • Federal unemployment (FUTA)   tax   940     Excise taxes   See Excise Taxes Partnership   Annual return of income   1065     Employment taxes   Same as sole proprietor     Excise taxes   See Excise Taxes Partner in a partnership (individual)   Income tax   1040 and Schedule E 2     Self-employment tax   1040 and Schedule SE     Estimated tax   1040-ES Corporation or S corporation   Income tax   1120 (corporation) 2  1120S (S corporation) 2     Estimated tax   1120-W (corporation only)     Employment taxes   Same as sole proprietor     Excise taxes   See Excise Taxes S corporation shareholder   Income tax   1040 and Schedule E 2     Estimated tax   1040-ES 1 File a separate schedule for each business. Do active duty military pay state taxes 2 Various other schedules may be needed. Do active duty military pay state taxes Estimated tax. Do active duty military pay state taxes   Generally, you must pay taxes on income, including self-employment tax (discussed next), by making regular payments of estimated tax during the year. Do active duty military pay state taxes Sole proprietors, partners, and S corporation shareholders. Do active duty military pay state taxes   You generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return. Do active duty military pay state taxes Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay your estimated tax. Do active duty military pay state taxes For more information, see Publication 505, Tax Withholding and Estimated Tax. Do active duty military pay state taxes Corporations. Do active duty military pay state taxes   You generally have to make estimated tax payments for your corporation if you expect it to owe tax of $500 or more when you file its return. Do active duty military pay state taxes Use Form 1120-W, Estimated Tax for Corporations, to figure the estimated tax. Do active duty military pay state taxes You must deposit the payments as explained later under Depositing Taxes. Do active duty military pay state taxes For more information, see Publication 542. Do active duty military pay state taxes Self-Employment Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Do active duty military pay state taxes Your payments of SE tax contribute to your coverage under the social security system. Do active duty military pay state taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Do active duty military pay state taxes You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Do active duty military pay state taxes Your net earnings from self-employment were $400 or more. Do active duty military pay state taxes You had church employee income of $108. Do active duty military pay state taxes 28 or more. Do active duty military pay state taxes Use Schedule SE (Form 1040) to figure your SE tax. Do active duty military pay state taxes For more information, see Publication 334, Tax Guide for Small Business. Do active duty military pay state taxes You can deduct a portion of your SE tax as an adjustment to income on your Form 1040. Do active duty military pay state taxes The Social Security Administration (SSA) time limit for posting self-employment income. Do active duty military pay state taxes   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Do active duty military pay state taxes If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Do active duty military pay state taxes The SSA will not change its records to increase your self-employment income. Do active duty military pay state taxes Employment Taxes This section briefly discusses the employment taxes you must pay, the forms you must file to report them, and other forms that must be filed when you have employees. Do active duty military pay state taxes Employment taxes include the following. Do active duty military pay state taxes Social security and Medicare taxes. Do active duty military pay state taxes Federal income tax withholding. Do active duty military pay state taxes Federal unemployment (FUTA) tax. Do active duty military pay state taxes If you have employees, you will need to get Publication 15, Circular E, Employer's Tax Guide. Do active duty military pay state taxes If you have agricultural employees, get Publication 51, Circular A, Agricultural Employer's Tax Guide. Do active duty military pay state taxes These publications explain your tax responsibilities as an employer. Do active duty military pay state taxes If you are not sure whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Do active duty military pay state taxes That publication has information to help you determine whether an individual is an employee or an independent contractor. Do active duty military pay state taxes If you classify an employee as an independent contractor, you can be held liable for employment taxes for that worker plus a penalty. Do active duty military pay state taxes An independent contractor is someone who is self-employed. Do active duty military pay state taxes Generally, you do not have to withhold or pay any taxes on payments to an independent contractor. Do active duty military pay state taxes Federal Income, Social Security, and Medicare Taxes You generally must withhold federal income tax from your employee's wages. Do active duty military pay state taxes To figure how much federal income tax to withhold from each wage payment, use the employee's Form W-4 (discussed later under Hiring Employees) and the methods described in Publication 15. Do active duty military pay state taxes Social security and Medicare taxes pay for benefits that workers and their families receive under the Federal Insurance Contributions Act (FICA). Do active duty military pay state taxes Social security tax pays for benefits under the old-age, survivors, and disability insurance part of FICA. Do active duty military pay state taxes Medicare tax pays for benefits under the hospital insurance part of FICA. Do active duty military pay state taxes You withhold part of these taxes from your employee's wages and you pay a part yourself. Do active duty military pay state taxes To find out how much social security and Medicare tax to withhold and to pay, see Publication 15. Do active duty military pay state taxes Which form do I file?   Report these taxes on Form 941, Employer's QUARTERLY Federal Tax Return, or Form 944, Employer's ANNUAL Federal Tax Return. Do active duty military pay state taxes (Farm employers use Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Do active duty military pay state taxes ) Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Do active duty military pay state taxes You report and pay FUTA tax separately from social security and Medicare taxes and withheld income tax. Do active duty military pay state taxes You pay FUTA tax only from your own funds. Do active duty military pay state taxes Employees do not pay this tax or have it withheld from their pay. Do active duty military pay state taxes Which form do I file?   Report federal unemployment tax on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Do active duty military pay state taxes See Publication 15 to find out if you can use this form. Do active duty military pay state taxes Hiring Employees Have the employees you hire fill out Form I-9 and Form W-4. Do active duty military pay state taxes Form I-9. Do active duty military pay state taxes   You must verify that each new employee is legally eligible to work in the United States. Do active duty military pay state taxes Both you and the employee must complete the U. Do active duty military pay state taxes S. Do active duty military pay state taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Do active duty military pay state taxes You can get the form from USCIS offices or from the USCIS website at www. Do active duty military pay state taxes uscis. Do active duty military pay state taxes gov. Do active duty military pay state taxes Call the USCIS at 1-800-375-5283 for more information about your responsibilities. Do active duty military pay state taxes Form W-4. Do active duty military pay state taxes   Each employee must fill out Form W-4, Employee's Withholding Allowance Certificate. Do active duty military pay state taxes You will use the filing status and withholding allowances shown on this form to figure the amount of income tax to withhold from your employee's wages. Do active duty military pay state taxes For more information, see Publication 15. Do active duty military pay state taxes Employees claiming more than 10 withholding allowances. Do active duty military pay state taxes   An employer of an employee who claims more than 10 withholding allowances for wages paid can use several methods of withholding. Do active duty military pay state taxes See section 16 of Publication 15. Do active duty military pay state taxes Form W-2 Wage Reporting After the calendar year is over, you must furnish copies of Form W-2, Wage and Tax Statement, to each employee to whom you paid wages during the year. Do active duty military pay state taxes You must also send copies to the Social Security Administration. Do active duty military pay state taxes See Information Returns, later, for more information on Form W-2. Do active duty military pay state taxes Excise Taxes This section describes the excise taxes you may have to pay and the forms you have to file if you do any of the following. Do active duty military pay state taxes Manufacture or sell certain products. Do active duty military pay state taxes Operate certain kinds of businesses. Do active duty military pay state taxes Use various kinds of equipment, facilities, or products. Do active duty military pay state taxes Receive payment for certain services. Do active duty military pay state taxes For more information on excise taxes, see Publication 510, Excise Taxes. Do active duty military pay state taxes Form 720. Do active duty military pay state taxes   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Do active duty military pay state taxes Environmental taxes. Do active duty military pay state taxes Communications and air transportation taxes. Do active duty military pay state taxes Fuel taxes. Do active duty military pay state taxes Tax on the first retail sale of heavy trucks, trailers, and tractors. Do active duty military pay state taxes Manufacturers taxes on the sale or use of a variety of different articles. Do active duty military pay state taxes Form 2290. Do active duty military pay state taxes   There is a federal excise tax on certain trucks, truck tractors, and buses used on public highways. Do active duty military pay state taxes The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Do active duty military pay state taxes Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Do active duty military pay state taxes For more information, see the instructions for Form 2290. Do active duty military pay state taxes Form 730. Do active duty military pay state taxes   If you are in the business of accepting wagers or conducting a wagering pool or lottery, you may be liable for the federal excise tax on wagering. Do active duty military pay state taxes Use Form 730, Monthly Tax Return for Wagers, to figure the tax on the wagers you receive. Do active duty military pay state taxes Form 11-C. Do active duty military pay state taxes   Use Form 11-C, Occupational Tax and Registration Return for Wagering, to register for any wagering activity and to pay the federal occupational tax on wagering. Do active duty military pay state taxes Depositing Taxes You generally have to deposit employment taxes, certain excise taxes, corporate income tax, and S corporation taxes before you file your return. Do active duty military pay state taxes Generally, taxpayers are required to deposit taxes through the Electronic Federal Tax Payment System (EFTPS). Do active duty military pay state taxes Any business that has a federal tax obligation and requests a new EIN will automatically be enrolled in EFTPS. Do active duty military pay state taxes Through the mail, the business will receive an EFTPS PIN package that contains instructions for activating its EFTPS enrollment. Do active duty military pay state taxes Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Do active duty military pay state taxes The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Do active duty military pay state taxes You must give a copy of each information return you are required to file to the recipient or payer. Do active duty military pay state taxes In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Do active duty military pay state taxes For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Do active duty military pay state taxes Form 1099-MISC. Do active duty military pay state taxes   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your trade or business. Do active duty military pay state taxes These payments include the following items. Do active duty military pay state taxes Payments of $600 or more for services performed for your business by people not treated as your employees, such as subcontractors, attorneys, accountants, or directors. Do active duty military pay state taxes Rent payments of $600 or more, other than rents paid to real estate agents. Do active duty military pay state taxes Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Do active duty military pay state taxes Royalty payments of $10 or more. Do active duty military pay state taxes Payments to certain crew members by operators of fishing boats. Do active duty military pay state taxes You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Do active duty military pay state taxes Form W-2. Do active duty military pay state taxes   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Do active duty military pay state taxes For more information on what to report on Form W-2, see the Instructions for Forms W-2 and W-3. Do active duty military pay state taxes Form 8300. Do active duty military pay state taxes   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction or two or more related business transactions. Do active duty military pay state taxes Cash includes U. Do active duty military pay state taxes S. Do active duty military pay state taxes and foreign coin and currency. Do active duty military pay state taxes It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Do active duty military pay state taxes For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Do active duty military pay state taxes Penalties The law provides penalties for not filing returns or paying taxes as required. Do active duty military pay state taxes Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. Do active duty military pay state taxes Failure to file tax returns. Do active duty military pay state taxes   If you do not file your tax return by the due date, you may have to pay a penalty. Do active duty military pay state taxes The penalty is based on the tax not paid by the due date. Do active duty military pay state taxes See your tax return instructions for more information about this penalty. Do active duty military pay state taxes Failure to pay tax. Do active duty military pay state taxes   If you do not pay your taxes by the due date, you will have to pay a penalty for each month, or part of a month, that your taxes are not paid. Do active duty military pay state taxes For more information, see your tax return instructions. Do active duty military pay state taxes Failure to withhold, deposit, or pay taxes. Do active duty military pay state taxes   If you do not withhold income, social security, or Medicare taxes from employees, or if you withhold taxes but do not deposit them or pay them to the IRS, you may be subject to a penalty of the unpaid tax, plus interest. Do active duty military pay state taxes You may also be subject to penalties if you deposit the taxes late. Do active duty military pay state taxes For more information, see Publication 15. Do active duty military pay state taxes Failure to follow information reporting requirements. Do active duty military pay state taxes   The following penalties apply if you are required to file information returns. Do active duty military pay state taxes For more information, see the General Instructions for Certain Information Returns. Do active duty military pay state taxes Failure to file information returns. Do active duty military pay state taxes A penalty applies if you do not file information returns by the due date, if you do not include all required information, or if you report incorrect information. Do active duty military pay state taxes Failure to furnish correct payee statements. Do active duty military pay state taxes A penalty applies if you do not furnish a required statement to a payee by the due date, if you do not include all required information, or if you report incorrect information. Do active duty military pay state taxes Waiver of penalty. Do active duty military pay state taxes   These penalties will not apply if you can show that the failures were due to reasonable cause and not willful neglect. Do active duty military pay state taxes   In addition, there is no penalty for failure to include all the required information, or for including incorrect information, on a de minimis number of information returns if you correct the errors by August 1 of the year the returns are due. Do active duty military pay state taxes (To be considered de minimis, the number of returns cannot exceed the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Do active duty military pay state taxes ) Failure to supply taxpayer identification number. Do active duty military pay state taxes   If you do not include your taxpayer identification number (SSN or EIN) or the taxpayer identification number of another person where required on a return, statement, or other document, you may be subject to a penalty of $50 for each failure. Do active duty military pay state taxes You may also be subject to the $50 penalty if you do not give your taxpayer identification number to another person when it is required on a return, statement, or other document. Do active duty military pay state taxes Business Expenses You can deduct business expenses on your income tax return. Do active duty military pay state taxes These are the current operating costs of running your business. Do active duty military pay state taxes To be deductible, a business expense must be both ordinary and necessary. Do active duty military pay state taxes An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Do active duty military pay state taxes A necessary expense is one that is helpful and appropriate for your business, trade, or profession. Do active duty military pay state taxes An expense does not have to be indispensable to be considered necessary. Do active duty military pay state taxes The following are brief explanations of some expenses that are of interest to people starting a business. Do active duty military pay state taxes There are many other expenses that you may be able to deduct. Do active duty military pay state taxes See your form instructions and Publication 535, Business Expenses. Do active duty military pay state taxes Business Start-Up Costs Business start-up costs are the expenses you incur before you actually begin business operations. Do active duty military pay state taxes Your business start-up costs will depend on the type of business you are starting. Do active duty military pay state taxes They may include costs for advertising, travel, surveys, and training. Do active duty military pay state taxes These costs are generally capital expenses. Do active duty military pay state taxes You usually recover costs for a particular asset (such as machinery or office equipment) through depreciation (discussed next). Do active duty military pay state taxes You can elect to deduct up to $5,000 of business start-up costs and $5,000 of organizational costs paid or incurred after October 22, 2004. Do active duty military pay state taxes The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Do active duty military pay state taxes Any remaining cost must be amortized. Do active duty military pay state taxes For more information about amortizing start-up and organizational costs, see chapter 7 in Publication 535. Do active duty military pay state taxes Depreciation If property you acquire to use in your business has a useful life that extends substantially beyond the year it is placed in service, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Do active duty military pay state taxes You must spread the cost over more than one tax year and deduct part of it each year. Do active duty military pay state taxes This method of deducting the cost of business property is called depreciation. Do active duty military pay state taxes Business property you must depreciate includes the following items. Do active duty military pay state taxes Office furniture. Do active duty military pay state taxes Buildings. Do active duty military pay state taxes Machinery and equipment. Do active duty military pay state taxes You can choose to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Do active duty military pay state taxes This deduction is known as the “section 179 deduction. Do active duty military pay state taxes ” For more information about depreciation and the section 179 deduction, see Publication 946, How To Depreciate Property. Do active duty military pay state taxes Depreciation must be taken in the year it is allowable. Do active duty military pay state taxes Allowable depreciation not taken in a prior year cannot be taken in the current year. Do active duty military pay state taxes If you do not deduct the correct depreciation, you may be able to make a correction by filing Form 1040X, Amended U. Do active duty military pay state taxes S. Do active duty military pay state taxes Individual Income Tax Return, or by changing your accounting method. Do active duty military pay state taxes For more information on how to correct depreciation deductions, see chapter 1 in Publication 946. Do active duty military pay state taxes Business Use of Your Home To deduct expenses related to the business use of part of your home, you must meet specific requirements. Do active duty military pay state taxes Even then, your deduction may be limited. Do active duty military pay state taxes To qualify to claim expenses for business use of your home, you must meet both the following tests. Do active duty military pay state taxes Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use, later), Regular, For your trade or business, AND The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or A separate structure (not attached to your home) you use in connection with your trade or business. Do active duty military pay state taxes Exclusive use. Do active duty military pay state taxes   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Do active duty military pay state taxes The area used for business can be a room or other separately identifiable space. Do active duty military pay state taxes The space does not need to be marked off by a permanent partition. Do active duty military pay state taxes   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Do active duty military pay state taxes Exceptions to exclusive use. Do active duty military pay state taxes   You do not have to meet the exclusive use test if either of the following applies. Do active duty military pay state taxes You use part of your home for the storage of inventory or product samples. Do active duty military pay state taxes You use part of your home as a daycare facility. Do active duty military pay state taxes For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Do active duty military pay state taxes Principal place of business. Do active duty military pay state taxes   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Do active duty military pay state taxes You use it exclusively and regularly for administrative or management activities of your trade or business. Do active duty military pay state taxes You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Do active duty military pay state taxes   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Do active duty military pay state taxes The relative importance of the activities performed at each location. Do active duty military pay state taxes If the relative importance factor does not determine your principal place of business, the time spent at each location. Do active duty military pay state taxes    If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Do active duty military pay state taxes However, for other ways to qualify to deduct home office expenses, see Publication 587. Do active duty military pay state taxes Which form do I file?   If you file Schedule C (Form 1040), use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Do active duty military pay state taxes If you file Schedule F (Form 1040) or you are a partner, you can use the worksheet in Publication 587. Do active duty military pay state taxes More information. Do active duty military pay state taxes   For more information about business use of your home, see Publication 587. Do active duty military pay state taxes Car and Truck Expenses If you use your car or truck in your business, you can deduct the costs of operating and maintaining it. Do active duty military pay state taxes You generally can deduct either your actual expenses or the standard mileage rate. Do active duty military pay state taxes Actual expenses. Do active duty military pay state taxes   If you deduct actual expenses, you can deduct the cost of the following items: Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Do active duty military pay state taxes You can divide your expenses based on the miles driven for each purpose. Do active duty military pay state taxes Example. Do active duty military pay state taxes You are the sole proprietor of a flower shop. Do active duty military pay state taxes You drove your van 20,000 miles during the year. Do active duty military pay state taxes 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use. Do active duty military pay state taxes You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Do active duty military pay state taxes Standard mileage rate. Do active duty military pay state taxes   Instead of figuring actual expenses, you may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Do active duty military pay state taxes You can use the standard mileage rate for a vehicle you own or lease. Do active duty military pay state taxes The standard mileage rate is a specified amount of money you can deduct for each business mile you drive. Do active duty military pay state taxes It is announced annually by the IRS. Do active duty military pay state taxes To figure your deduction, multiply your business miles by the standard mileage rate for the year. Do active duty military pay state taxes    Generally, if you use the standard mileage rate, you cannot deduct your actual expenses. Do active duty military pay state taxes However, you may be able to deduct business-related parking fees, tolls, interest on your car loan, and certain state and local taxes. Do active duty military pay state taxes Choosing the standard mileage rate. Do active duty military pay state taxes   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Do active duty military pay state taxes In later years, you can choose to use either the standard mileage rate or actual expenses. Do active duty military pay state taxes   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Do active duty military pay state taxes Additional information. Do active duty military pay state taxes   For more information about the rules for claiming car and truck expenses, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Do active duty military pay state taxes Recordkeeping This part explains why you must keep records, what kinds of records you must keep, and how to keep them. Do active duty military pay state taxes It also explains how long you must keep your records for federal tax purposes. Do active duty military pay state taxes A sample recordkeeping system is illustrated at the end of this part. Do active duty military pay state taxes Why Keep Records? Everyone in business must keep records. Do active duty military pay state taxes Good records will help you do the following. Do active duty military pay state taxes Monitor the progress of your business. Do active duty military pay state taxes   You need good records to monitor the progress of your business. Do active duty military pay state taxes Records can show whether your business is improving, which items are selling, or what changes you need to make. Do active duty military pay state taxes Good records can increase the likelihood of business success. Do active duty military pay state taxes Prepare your financial statements. Do active duty military pay state taxes   You need good records to prepare accurate financial statements. Do active duty military pay state taxes These include income (profit and loss) statements and balance sheets. Do active duty military pay state taxes These statements can help you in dealing with your bank or creditors and help you manage your business. Do active duty military pay state taxes An income statement shows the income and expenses of the business for a given period of time. Do active duty military pay state taxes A balance sheet shows the assets, liabilities, and your equity in the business on a given date. Do active duty military pay state taxes Identify source of receipts. Do active duty military pay state taxes   You will receive money or property from many sources. Do active duty military pay state taxes Your records can identify the source of your receipts. Do active duty military pay state taxes You need this information to separate business from nonbusiness receipts and taxable from nontaxable income. Do active duty military pay state taxes Keep track of deductible expenses. Do active duty military pay state taxes   You may forget expenses when you prepare your tax return unless you record them when they occur. Do active duty military pay state taxes Prepare your tax returns. Do active duty military pay state taxes   You need good records to prepare your tax returns. Do active duty military pay state taxes These records must support the income, expenses, and credits you report. Do active duty military pay state taxes Generally, these are the same records you use to monitor your business and prepare your financial statements. Do active duty military pay state taxes Support items reported on tax returns. Do active duty military pay state taxes   You must keep your business records available at all times for inspection by the IRS. Do active duty military pay state taxes If the IRS examines any of your tax returns, you may be asked to explain the items reported. Do active duty military pay state taxes A complete set of records will speed up the examination. Do active duty military pay state taxes Kinds of Records To Keep Except in a few cases, the law does not require any specific kind of records. Do active duty military pay state taxes You can choose any recordkeeping system suited to your business that clearly shows your income and expenses. Do active duty military pay state taxes The business you are in affects the type of records you need to keep for federal tax purposes. Do active duty military pay state taxes You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. Do active duty military pay state taxes See Accounting Method, earlier. Do active duty military pay state taxes If you are in more than one business, you should keep a complete and separate set of records for each business. Do active duty military pay state taxes A corporation should keep minutes of board of directors' meetings. Do active duty military pay state taxes Your recordkeeping system should include a summary of your business transactions. Do active duty military pay state taxes This summary is ordinarily made in your books (for example, accounting journals and ledgers). Do active duty military pay state taxes Your books must show your gross income, as well as your deductions and credits. Do active duty military pay state taxes For most small businesses, the business checkbook (discussed later) is the main source for entries in the business books. Do active duty military pay state taxes In addition, you must keep supporting documents, explained later. Do active duty military pay state taxes Electronic records. Do active duty military pay state taxes   All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. Do active duty military pay state taxes When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. Do active duty military pay state taxes An electronic storage system is any system for preparing or keeping your records either by electronic imaging or by transfer to an electronic storage media. Do active duty military pay state taxes The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format. Do active duty military pay state taxes All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. Do active duty military pay state taxes Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records. Do active duty military pay state taxes   The original hard copy books and records may be destroyed provided that the electronic storage system has been tested to establish that the hard copy books and records are being reproduced in compliance with IRS requirements for an electronic storage system and procedures are established to ensure continued compliance with all applicable rules and regulations. Do active duty military pay state taxes You still have the responsibility of retaining any other books and records that are required to be retained. Do active duty military pay state taxes   The IRS may test your electronic storage system, including the equipment used, indexing methodology, software and retrieval capabilities. Do active duty military pay state taxes This test is not considered an examination and the results must be shared with you. Do active duty military pay state taxes If your electronic storage system meets the requirements mentioned earlier, you will be in compliance. Do active duty military pay state taxes If not, you may be subject to penalties for non-compliance, unless you continue to maintain your original hard copy books and records in a manner that allows you and the IRS to determine your correct tax. Do active duty military pay state taxes For details on electronic storage system requirements, see Revenue Procedure 97-22, available in Internal Revenue Bulletin 1997-13. Do active duty military pay state taxes Supporting Documents Purchases, sales, payroll, and other transactions you have in your business generate supporting documents. Do active duty military pay state taxes Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks. Do active duty military pay state taxes These documents contain information you need to record in your books. Do active duty military pay state taxes It is important to keep these documents because they support the entries in your books and on your tax return. Do active duty military pay state taxes Keep them in an orderly fashion and in a safe place. Do active duty military pay state taxes For instance, organize them by year and type of income or expense. Do active duty military pay state taxes Gross receipts. Do active duty military pay state taxes   Gross receipts are the income you receive from your business. Do active duty military pay state taxes You should keep supporting documents that show the amounts and sources of your gross receipts. Do active duty military pay state taxes Documents that show gross receipts include the following. Do active duty military pay state taxes Cash register tapes. Do active duty military pay state taxes Bank deposit slips. Do active duty military pay state taxes Receipt books. Do active duty military pay state taxes Invoices. Do active duty military pay state taxes Credit card charge slips. Do active duty military pay state taxes Forms 1099-MISC. Do active duty military pay state taxes Purchases. Do active duty military pay state taxes   Purchases are the items you buy and resell to customers. Do active duty military pay state taxes If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into finished products. Do active duty military pay state taxes Your supporting documents should show the amount paid and that the amount was for purchases. Do active duty military pay state taxes Documents for purchases include the following. Do active duty military pay state taxes Canceled checks. Do active duty military pay state taxes Cash register tape receipts. Do active duty military pay state taxes Credit card sales slips. Do active duty military pay state taxes Invoices. Do active duty military pay state taxes These records will help you determine the value of your inventory at the end of the year. Do active duty military pay state taxes See Publication 538 for information on methods for valuing inventory. Do active duty military pay state taxes Expenses. Do active duty military pay state taxes   Expenses are the costs you incur (other than purchases) to carry on your business. Do active duty military pay state taxes Your supporting documents should show the amount paid and that the amount was for a business expense. Do active duty military pay state taxes Documents for expenses include the following. Do active duty military pay state taxes Canceled checks. Do active duty military pay state taxes Cash register tapes. Do active duty military pay state taxes Account statements. Do active duty military pay state taxes Credit card sales slips. Do active duty military pay state taxes Invoices. Do active duty military pay state taxes Petty cash slips for small cash payments. Do active duty military pay state taxes    A petty cash fund allows you to make small payments without having to write checks for small amounts. Do active duty military pay state taxes Each time you make a payment from this fund, you should make out a petty cash slip and attach it to your receipt as proof of payment. Do active duty military pay state taxes Travel, transportation, entertainment, and gift expenses. Do active duty military pay state taxes   Specific recordkeeping rules apply to these expenses. Do active duty military pay state taxes For more information, see Publication 463. Do active duty military pay state taxes Employment taxes. Do active duty military pay state taxes   There are specific employment tax records you must keep. Do active duty military pay state taxes For a list, see Publication 15. Do active duty military pay state taxes Assets. Do active duty military pay state taxes   Assets are the property, such as machinery and furniture you own and use in your business. Do active duty military pay state taxes You must keep records to verify certain information about your business assets. Do active duty military pay state taxes You need records to figure the annual depreciation and the gain or loss when you sell the assets. Do active duty military pay state taxes Your records should show the following information. Do active duty military pay state taxes When and how you acquired the asset. Do active duty military pay state taxes Purchase price. Do active duty military pay state taxes Cost of any improvements. Do active duty military pay state taxes Section 179 deduction taken. Do active duty military pay state taxes Deductions taken for depreciation. Do active duty military pay state taxes Deductions taken for casualty losses, such as losses resulting from fires or storms. Do active duty military pay state taxes How you used the asset. Do active duty military pay state taxes When and how you disposed of the asset. Do active duty military pay state taxes Selling price. Do active duty military pay state taxes Expenses of sale. Do active duty military pay state taxes   The following documents may show this information. Do active duty military pay state taxes Purchase and sales invoices. Do active duty military pay state taxes Real estate closing statements. Do active duty military pay state taxes Canceled checks. Do active duty military pay state taxes What if I don't have a canceled check?   If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. Do active duty military pay state taxes These include account statements prepared for the financial institution by a third party. Do active duty military pay state taxes These account statements must be highly legible. Do active duty military pay state taxes The following table lists acceptable account statements. Do active duty military pay state taxes  IF payment is by. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes THEN the statement must show the. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes Check Check number. Do active duty military pay state taxes Amount. Do active duty military pay state taxes Payee's name. Do active duty military pay state taxes Date the check amount was posted to the account by the financial institution. Do active duty military pay state taxes Electronic funds transfer Amount transferred. Do active duty military pay state taxes Payee's name. Do active duty military pay state taxes Date the transfer was posted to the account by the financial institution. Do active duty military pay state taxes Credit card Amount charged. Do active duty military pay state taxes Payee's name. Do active duty military pay state taxes Transaction date. Do active duty military pay state taxes    Proof of payment of an amount, by itself, does not establish you are entitled to a tax deduction. Do active duty military pay state taxes You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. Do active duty military pay state taxes Recording Business Transactions A good recordkeeping system includes a summary of your business transactions. Do active duty military pay state taxes (Your business transactions are shown on the supporting documents just discussed. Do active duty military pay state taxes ) Business transactions are ordinarily summarized in books called journals and ledgers. Do active duty military pay state taxes You can buy them at your local stationery or office supply store. Do active duty military pay state taxes A journal is a book where you record each business transaction shown on your supporting documents. Do active duty military pay state taxes You may have to keep separate journals for transactions that occur frequently. Do active duty military pay state taxes A ledger is a book that contains the totals from all of your journals. Do active duty military pay state taxes It is organized into different accounts. Do active duty military pay state taxes Whether you keep journals and ledgers and how you keep them depends on the type of business you are in. Do active duty military pay state taxes For example, a recordkeeping system for a small business might include the following items. Do active duty military pay state taxes Business checkbook. Do active duty military pay state taxes Daily summary of cash receipts. Do active duty military pay state taxes Monthly summary of cash receipts. Do active duty military pay state taxes Check disbursements journal. Do active duty military pay state taxes Depreciation worksheet. Do active duty military pay state taxes Employee compensation record. Do active duty military pay state taxes The business checkbook is explained next. Do active duty military pay state taxes The other items are illustrated later under Sample Record System. Do active duty military pay state taxes The system you use to record business transactions will be more effective if you follow good recordkeeping practices. Do active duty military pay state taxes For example, record expenses when they occur, and identify the source of recorded receipts. Do active duty military pay state taxes Generally, it is best to record transactions on a daily basis. Do active duty military pay state taxes Business checkbook. Do active duty military pay state taxes   One of the first things you should do when you start a business is open a business checking account. Do active duty military pay state taxes You should keep your business account separate from your personal checking account. Do active duty military pay state taxes   The business checkbook is your basic source of information for recording your business expenses. Do active duty military pay state taxes You should deposit all daily receipts in your business checking account. Do active duty military pay state taxes You should check your account for errors by reconciling it. Do active duty military pay state taxes See Reconciling the checking account, later. Do active duty military pay state taxes   Consider using a checkbook that allows enough space to identify the source of deposits as business income, personal funds, or loans. Do active duty military pay state taxes You should also note on the deposit slip the source of the deposit and keep copies of all slips. Do active duty military pay state taxes   You should make all payments by check to document business expenses. Do active duty military pay state taxes Write checks payable to yourself only when making withdrawals from your business for personal use. Do active duty military pay state taxes Avoid writing checks payable to cash. Do active duty military pay state taxes If you must write a check for cash to pay a business expense, include the receipt for the cash payment in your records. Do active duty military pay state taxes If you cannot get a receipt for a cash payment, you should make an adequate explanation in your records at the time of payment. Do active duty military pay state taxes    Use the business account for business purposes only. Do active duty military pay state taxes Indicate the source of deposits and the type of expense in the checkbook. Do active duty military pay state taxes Reconciling the checking account. Do active duty military pay state taxes   When you receive your bank statement, make sure the statement, your checkbook, and your books agree. Do active duty military pay state taxes The statement balance may not agree with the balance in your checkbook and books if the statement: Includes bank charges you did not enter in your books and subtract from your checkbook balance, or Does not include deposits made after the statement date or checks that did not clear your account before the statement date. Do active duty military pay state taxes   By reconciling your checking account, you will: Verify how much money you have in the account, Make sure that your checkbook and books reflect all bank charges and the correct balance in the checking account, and Correct any errors in your bank statement, checkbook, and books. Do active duty military pay state taxes    You should reconcile your checking account each month. Do active duty military pay state taxes     Before you reconcile your monthly bank statement, check your own figures. Do active duty military pay state taxes Begin with the balance shown in your checkbook at the end of the previous month. Do active duty military pay state taxes To this balance, add the total cash deposited during the month and subtract the total cash disbursements. Do active duty military pay state taxes   After checking your figures, the result should agree with your checkbook balance at the end of the month. Do active duty military pay state taxes If the result does not agree, you may have made an error in recording a check or deposit. Do active duty military pay state taxes You can find the error by doing the following. Do active duty military pay state taxes Adding the amounts on your check stubs and comparing that total with the total in the “amount of check” column in your check disbursements journal. Do active duty military pay state taxes If the totals do not agree, check the individual amounts to see if an error was made in your check stub record or in the related entry in your check disbursements journal. Do active duty military pay state taxes Adding the deposit amounts in your checkbook. Do active duty military pay state taxes Compare that total with the monthly total in your cash receipt book, if you have one. Do active duty military pay state taxes If the totals do not agree, check the individual amounts to find any errors. Do active duty military pay state taxes   If your checkbook and journal entries still disagree, then refigure the running balance in your checkbook to make sure additions and subtractions are correct. Do active duty military pay state taxes   When your checkbook balance agrees with the balance figured from the journal entries, you may begin reconciling your checkbook with the bank statement. Do active duty military pay state taxes Many banks print a reconciliation worksheet on the back of the statement. Do active duty military pay state taxes   To reconcile your account, follow these steps. Do active duty military pay state taxes Compare the deposits listed on the bank statement with the deposits shown in your checkbook. Do active duty military pay state taxes Note all differences in the dollar amounts. Do active duty military pay state taxes Compare each canceled check, including both check number and dollar amount, with the entry in your checkbook. Do active duty military pay state taxes Note all differences in the dollar amounts. Do active duty military pay state taxes Mark the check number in the checkbook as having cleared the bank. Do active duty military pay state taxes After accounting for all checks returned by the bank, those not marked in your checkbook are your outstanding checks. Do active duty military pay state taxes Prepare a bank reconciliation. Do active duty military pay state taxes One is illustrated later under Sample Record System. Do active duty military pay state taxes Update your checkbook and journals for items shown on the reconciliation as not recorded (such as service charges) or recorded incorrectly. Do active duty military pay state taxes At this point, the adjusted bank statement balance should equal your adjusted checkbook balance. Do active duty military pay state taxes If you still have differences, check the previous steps to find the errors. Do active duty military pay state taxes   Table 3. Do active duty military pay state taxes Period of Limitations IF you. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes   THEN the period is. Do active duty military pay state taxes . Do active duty military pay state taxes . Do active duty military pay state taxes 1. Do active duty military pay state taxes Owe additional tax and situations (2), (3), and (4), below, do not apply to you   3 years 2. Do active duty military pay state taxes Do not report income that you should report and it is more than 25% of the gross income shown on the return   6 years 3. Do active duty military pay state taxes File a fraudulent return   Not limited 4. Do active duty military pay state taxes Do not file a return   Not limited 5. Do active duty military pay state taxes File a claim for credit or refund after you filed your return   Later of: 3 years or  2 years after tax   was paid 6. Do active duty military pay state taxes File a claim for a loss from worthless securities or a bad debt deduction   7 years Bookkeeping System You must decide whether to use a single-entry or a double-entry bookkeeping system. Do active duty military pay state taxes The single-entry system of bookkeeping is the simplest to maintain, but it may not be suitable for everyone. Do active duty military pay state taxes You may find the double-entry system better because it has built-in checks and balances to assure accuracy and control. Do active duty military pay state taxes Single-entry. Do active duty military pay state taxes   A single-entry system is based on the income statement (profit or loss statement). Do active duty military pay state taxes It can be a simple and practical system if you are starting a small business. Do active duty military pay state taxes The system records the flow of income and expenses through the use of: A daily summary of cash receipts, and Monthly summaries of cash receipts and disbursements. Do active duty military pay state taxes Double-entry. Do active duty military pay state taxes   A double-entry bookkeeping system uses journals and ledgers. Do active duty military pay state taxes Transactions are first entered in a journal and then posted to ledger accounts. Do active duty military pay state taxes These accounts show income, expenses, assets (property a business owns), liabilities (debts of a business), and net worth (excess of assets over liabilities). Do active duty military pay state taxes You close income and expense accounts at the end of each tax year. Do active duty military pay state taxes You keep asset, liability, and net worth accounts open on a permanent basis. Do active duty military pay state taxes   In the double-entry system, each account has a left side for debits and a right side for credits. Do active duty military pay state taxes It is self-balancing because you record every transaction as a debit entry in one account and as a credit entry in another. Do active duty military pay state taxes   Under this system, the total debits must equal the total credits after you post the journal entries to the ledger accounts. Do active duty military pay state taxes If the amounts do not balance, you have made an error and you must find and correct it. Do active duty military pay state taxes   An example of a journal entry exhibiting a payment of rent in October is shown next. Do active duty military pay state taxes General Journal Date Description of Entry Debit  Credit Oct. Do active duty military pay state taxes 5 Rent expense 780. Do active duty military pay state taxes 00     Cash   780. Do active duty military pay state taxes 00                 Computerized System There are computer software packages you can use for recordkeeping. Do active duty military pay state taxes They can be purchased in many retail stores. Do active duty military pay state taxes These packages are very helpful and relatively easy to use; they require very little knowledge of bookkeeping and accounting. Do active duty military pay state taxes If you use a computerized system, you must be able to produce sufficient legible records to support and verify entries made on your return and determine your correct tax liability. Do active duty military pay state taxes To meet this qualification, the machine-sensible records must reconcile with your books and return. Do active duty military pay state taxes These records must provide enough detail to identify the underlying source documents. Do active duty military pay state taxes You must also keep all machine-sensible records and a complete description of the computerized portion of your recordkeeping system. Do active duty military pay state taxes This documentation must be sufficiently detailed to show all of the following items. Do active duty military pay state taxes Functions being performed as the data flows through the system. Do active duty military pay state taxes Controls used to ensure accurate and reliable processing. Do active duty military pay state taxes Controls used to prevent the unauthorized addition, alteration, or deletion of retained records. Do active duty military pay state taxes Charts of accounts and detailed account descriptions. Do active duty military pay state taxes See Revenue Procedure 98-25 in Cumulative Bulletin 1998-1 for more information. Do active duty military pay state taxes How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Do active duty military pay state taxes Generally, this means you must keep records that support an item of income or deduction on a return until the period of limitations for that return runs out. Do active duty military pay state taxes The period of limitations is the period of time in which you can amend your return to claim a credit or refund, or the IRS can assess additional tax. Do active duty military pay state taxes Table 3 contains the periods of limitations that apply to income tax returns. Do active duty military pay state taxes Unless otherwise stated, the years refer to the period after the return was filed. Do active duty military pay state taxes Returns filed before the due date are treated as filed on the due date. Do active duty military pay state taxes Keep copies of your filed tax returns. Do active duty military pay state taxes They help in preparing future tax returns and making computations if you file an amended return. Do active duty military pay state taxes Employment taxes. Do active duty military pay state taxes   If you have employees, you must keep all employment tax records for at least 4 years after the date the tax becomes due or is paid, whichever is later. Do active duty military pay state taxes For more information about recordkeeping for employment taxes, see Publication 15. Do active duty military pay state taxes Assets. Do active duty military pay state taxes   Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. Do active duty military pay state taxes You must keep these records to figure any depreciation, amortization, or depletion deduction, and to figure your basis for computing gain or loss when you sell or otherwise dispose of the property. Do active duty military pay state taxes   Generally, if you received property in a nontaxable exchange, your basis in that property is the same as the basis of the property you gave up, increased by any money you paid. Do active duty military pay state taxes You must keep the records on the old property, as well as on the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. Do active duty military pay state taxes Records for nontax purposes. Do active duty military pay state taxes   When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. Do active duty military pay state taxes For example, your insurance company or creditors may require you to keep them longer than the IRS does. Do active duty military pay state taxes Sample Record System This example illustrates a single-entry system used by Henry Brown, who is the sole proprietor of a small automobile body shop. Do active duty military pay state taxes Henry uses part-time help, has no inventory of items held for sale, and uses the cash method of accounting. Do active duty military pay state taxes These sample records should not be viewed as a recommendation of how to keep your records. Do active duty military pay state taxes They are intended only to show how one business keeps its records. Do active duty military pay state taxes 1. Do active duty military pay state taxes Daily Summary of Cash Receipts This summary is a record of cash sales for the day. Do active duty military pay state taxes It accounts for cash at the end of the day over the amount in the Change and Petty Cash Fund at the beginning of the day. Do active duty military pay state taxes Henry takes the cash sales entry from his cash register tape. Do active duty military pay state taxes If he had no cash register, he would simply total his cash sale slips and any other cash received that day. Do active duty military pay state taxes He carries the total receipts shown in this summary for January 3 ($267. Do active duty military pay state taxes 80), including cash sales ($263. Do active duty military pay state taxes 60) and sales tax ($4. Do active duty military pay state taxes 20), to the Monthly Summary of Cash Receipts. Do active duty military pay state taxes Petty cash fund. Do active duty military pay state taxes   Henry uses a petty cash fund to make small payments without having to write checks for small amounts. Do active duty military pay state taxes Each time he makes a payment from this fund, he makes out a petty cash slip and attaches it to his receipt as proof of payment. Do active duty military pay state taxes He sets up a fixed amount ($50) in his petty cash fund. Do active duty military pay state taxes The total of the unspent petty cash and the amounts on the petty cash slips should equal the fixed amount of the fund. Do active duty military pay state taxes When the totals on the petty cash slips approach the fixed amount, he brings the cash in the fund back to the fixed amount by writing a check to “Petty Cash” for the total of the outstanding slips. Do active duty military pay state taxes (See the Check Disbursements Journal entry for check number 92. Do active duty military pay state taxes ) This restores the fund to its fixed amount of $50. Do active duty military pay state taxes He then summarizes the slips and enters them in the proper columns in the monthly check disbursements journal. Do active duty military pay state taxes 2. Do active duty military pay state taxes Monthly Summary of Cash Receipts This shows the income activity for the month. Do active duty military pay state taxes Henry carries the total monthly net sales shown in this summary for January ($4,865. Do active duty military pay state taxes 05) to his Annual Summary. Do active duty military pay state taxes To figure total monthly net sales, Henry reduces the total monthly receipts by the sales tax imposed on his customers and turned over to the state. Do active duty military pay state taxes He cannot take a deduction for sales tax turned over to the state because he only collected the tax. Do active duty military pay state taxes He does not include the tax in his income. Do active duty military pay state taxes 3. Do active duty military pay state taxes Check Disbursements Journal Henry enters checks drawn on the business checking account in the Check Disbursements Journal each day. Do active duty military pay state taxes All checks are prenumbered and each check number is listed and accounted for in the column provided in the journal. Do active duty military pay state taxes Frequent expenses have their own headings across the sheet. Do active duty military pay state taxes He enters in a separate column expenses that require comparatively numerous or large payments each month, such as materials, gross payroll, and rent. Do active duty military pay state taxes Under the General Accounts column, he enters small expenses that normally have only one or two monthly payments, such as licenses and postage. Do active duty military pay state taxes Henry does not pay personal or nonbusiness expenses by checks drawn on the business account. Do active duty military pay state taxes If he did, he would record them in the journal, even though he could not deduct them as business expenses. Do active duty military pay state taxes Henry carries the January total of expenses for materials ($1,083. Do active duty military pay state taxes 50) to the Annual Summary. Do active duty military pay state taxes Similarly, he enters the monthly total of expenses for telephone, truck/auto, etc. Do active duty military pay state taxes , in the appropriate columns of that summary. Do active duty military pay state taxes 4. Do active duty military pay state taxes Employee Compensation Record This record shows the following information. Do active duty military pay state taxes The number of hours Henry's employee worked in a pay period. Do active duty military pay state taxes The employee's total pay for the period. Do active duty military pay state taxes The deductions Henry withheld in figuring the employee's net pay. Do active duty military pay state taxes The monthly gross payroll. Do active duty military pay state taxes Henry carries the January gross payroll ($520) to the Annual Summary. Do active duty military pay state taxes 5. Do active duty military pay state taxes Annual Summary This annual summary of monthly cash receipts and expense totals provides the final amounts to enter on Henry's tax return. Do active duty military pay state taxes He figures the cash receipts total from the total of monthly cash receipts shown in the Monthly Summary of Cash Receipts. Do active duty military pay state taxes He figures the expense totals from the totals of monthly expense items shown in the Check Disbursements Journal. Do active duty military pay state taxes As in the journal, he keeps each major expense in a separate column. Do active duty military pay state taxes Henry carries the cash receipts total shown in the annual summary ($47,440. Do active duty military pay state taxes 9
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The Do Active Duty Military Pay State Taxes

Do active duty military pay state taxes Publication 596SP - Main Content Table of Contents Capítulo 1 —Requisitos para TodosRequisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Requisito 7 —Tiene que haber recibido ingreso del trabajo Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo CalificadoRequisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Requisito 10 —Usted no puede ser el hijo calificado de otra persona Capítulo 3 —Requisitos Si No Tiene un Hijo CalificadoRequisito 11 —Tiene que tener por lo menos 25 años de edad, pero menos de 65 años de edad Requisito 12 —No puede ser el dependiente de otra persona Requisito 13 —No puede ser el hijo calificado de otro contribuyente Requisito 14 —Tiene que haber vivido en los EE. Do active duty military pay state taxes UU. Do active duty military pay state taxes durante más de la mitad del año Capítulo 4 —Calcular y Reclamar el EIC Requisito 15 —Límites del ingreso del trabajo El IRS le Calculará el Crédito (EIC) Cómo Calcular Usted Mismo el EIC Anexo EIC Capítulo 5 —Denegación del EIC Formulario 8862(SP) ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Capítulo 6 —Ejemplos DetalladosEjemplo 1 —Sara Rojas Ejemplo 2 —Laura y Jorge Ramírez Capítulo 1 —Requisitos para Todos En este capítulo se explican los Requisitos 1 al 7. Do active duty military pay state taxes Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de esta publicación. Do active duty military pay state taxes Si usted cumple cada uno de los siete requisitos de este capítulo, lea el capítulo 2 o el capítulo 3 (el que le corresponda) para obtener información sobre otros requisitos que tiene que cumplir. Do active duty military pay state taxes Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Su ingreso bruto ajustado (AGI), tiene que ser menos de: $46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados, $43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados, $37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado o $14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene un hijo calificado. Do active duty military pay state taxes Ingreso bruto ajustado (AGI). Do active duty military pay state taxes   El ingreso bruto ajustado (AGI) es la cantidad que aparece en la línea 4 del Formulario 1040EZ, la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Do active duty military pay state taxes   Si su ingreso bruto ajustado (AGI) es igual o superior al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes No necesita leer el resto de la publicación. Do active duty military pay state taxes Ejemplo —Ingreso bruto ajustado (AGI) mayor al límite. Do active duty military pay state taxes Su ingreso bruto ajustado (AGI) es $38,550, usted es soltero y tiene un hijo calificado. Do active duty military pay state taxes No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) no es menos de $37,870. Do active duty military pay state taxes Sin embargo, si su estado civil para efectos de la declaración es casado que presenta una declaración conjunta, tal vez pueda reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) es menos de $43,210. Do active duty military pay state taxes Bienes gananciales. Do active duty military pay state taxes   Si está casado pero reúne los requisitos para presentar la declaración como cabeza de familia según ciertos requisitos especiales para contribuyentes casados que viven separados (vea el Requisito 3) y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados (AGI) incluyen la parte del salario tanto de usted como de su cónyuge. Do active duty military pay state taxes Esto difiere de los requisitos de los bienes gananciales correspondientes al Requisito 7. Do active duty military pay state taxes Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Para reclamar el crédito por ingreso del trabajo (EIC), usted (y su cónyuge, si presentan una declaración conjunta) tienen que tener un número de Seguro Social (SSN) válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). Do active duty military pay state taxes Todo hijo calificado indicado en el Anexo EIC también tiene que tener un número de Seguro Social (SSN) válido. Do active duty military pay state taxes (Vea el Requisito 8 si tiene un hijo calificado). Do active duty military pay state taxes Si su tarjeta de Seguro Social (o la de su cónyuge, si presentan una declaración conjunta) tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su número de Seguro Social (SSN) fue expedido para que usted (o su cónyuge) pudiera obtener un beneficio procedente de fondos del gobierno federal, no puede obtener el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Un ejemplo de beneficio procedente de fondos del gobierno federal es el seguro Medicaid. Do active duty military pay state taxes Si su tarjeta tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su condición migratoria ha cambiado de modo que ahora usted es ciudadano o residente permanente de los Estados Unidos, comuníquese con la Administración del Seguro Social para obtener una nueva tarjeta de Seguro Social que no tenga impresas dichas palabras. Do active duty military pay state taxes Si recibe la tarjeta nueva después de haber presentado su declaración, puede presentar una declaración enmendada mediante el Formulario 1040X, Amended U. Do active duty military pay state taxes S. Do active duty military pay state taxes Individual Income Tax Return (Declaración enmendada del impuesto personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Ciudadano de los Estados Unidos. Do active duty military pay state taxes   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social (SSN), tiene un número de Seguro Social válido. Do active duty military pay state taxes Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización (INS, por sus siglas en inglés) o del Departamento de Seguridad Nacional (DHS, por sus siglas en inglés). Do active duty military pay state taxes   Si su tarjeta de Seguro Social tiene impresas las palabras “Valid for work only with INS authorization” (Válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización) o las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene un número de Seguro Social (SSN) válido, pero sólo mientras dicha autorización esté vigente. Do active duty military pay state taxes El número de Seguro Social (SSN) no se incluye o es incorrecto. Do active duty military pay state taxes   Si el número de Seguro Social (SSN) de usted o de su cónyuge no se incluye en la declaración de impuestos o es incorrecto, es posible que no le concedan el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Otro número de identificación del contribuyente. Do active duty military pay state taxes    Usted no podrá reclamar el crédito por ingreso del trabajo (EIC) si en lugar de su número de Seguro Social (SSN) (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés). Do active duty military pay state taxes Los números de identificación del contribuyente individual (ITINs) son expedidos por el IRS a personas no ciudadanas de los Estados Unidos que no pueden obtener un número de Seguro Social (SSN). Do active duty military pay state taxes Si no tiene un número de Seguro Social (SSN). Do active duty military pay state taxes   Si no tiene un número de Seguro Social válido, escriba “No” al lado de la línea 64a (del Formulario 1040), de la línea 38a (del Formulario 1040A) o de la línea 8a (del Formulario 1040EZ). Do active duty military pay state taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Cómo obtener un número de Seguro Social (SSN). Do active duty military pay state taxes   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social (SSN), puede solicitarlo presentando el Formulario SS-5-SP, disponible en español (o el Formulario SS-5, en inglés) ante la Administración del Seguro Social. Do active duty military pay state taxes Puede obtener el Formulario SS-5-SP (o el Formulario SS-5, en inglés) en el sitio web www. Do active duty military pay state taxes socialsecurity. Do active duty military pay state taxes gov, en la oficina de la SSA más cercana o llamando a la SSA al 1-800-772-1213. Do active duty military pay state taxes Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Do active duty military pay state taxes   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no posee un número de Seguro Social (SSN), usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Do active duty military pay state taxes Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time to File U. Do active duty military pay state taxes S. Do active duty military pay state taxes Individual Income Tax Return, en inglés). Do active duty military pay state taxes Para obtener más información, vea las instrucciones del Formulario 4868(SP) (o del Formulario 4868, en inglés). Do active duty military pay state taxes Presentar la declaración de impuestos dentro del plazo estipulado sin reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, en inglés, para reclamar el crédito por ingreso del trabajo. Do active duty military pay state taxes Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. Do active duty military pay state taxes Requisito 3 —Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado” Si está casado, por lo general, tiene que presentar una declaración conjunta para reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. Do active duty military pay state taxes Su cónyuge no vivió con usted. Do active duty military pay state taxes   Si está casado y su cónyuge no vivió en su hogar en ningún momento durante los últimos 6 meses del año, tal vez pueda presentar la declaración como cabeza de familia en lugar de casado que presenta la declaración por separado. Do active duty military pay state taxes En tal caso, podría reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Para obtener información detallada relacionada con la presentación de la declaración como cabeza de familia, vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información sobre la presentación de la declaración), en inglés. Do active duty military pay state taxes Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Si usted (o su cónyuge, si está casado) fue extranjero no residente durante alguna parte del año, no podrá reclamar el crédito por ingreso del trabajo a menos que su estado civil para efectos de la declaración sea casado que presenta una declaración conjunta. Do active duty military pay state taxes Puede usar ese estado civil para efectos de la declaración sólo si uno de los cónyuges es ciudadano estadounidense o extranjero residente y elige declarar al cónyuge no residente como residente estadounidense. Do active duty military pay state taxes En tal caso, se gravan los ingresos que usted y su cónyuge reciban a nivel nacional e internacional. Do active duty military pay state taxes Si necesita más información sobre esta opción, obtenga la Publicación 519, U. Do active duty military pay state taxes S. Do active duty military pay state taxes Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. Do active duty military pay state taxes Si usted (o su cónyuge, si está casado) fue extranjero no residente durante cualquier parte del año y su estado civil para efectos de la declaración no es casado que presenta una declaración conjunta, escriba “No” en la línea de puntos directamente a la derecha de la línea 64a (Formulario 1040) o en el espacio directamente a la izquierda de la línea 38a (Formulario 1040A). Do active duty military pay state taxes Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Usted no podrá reclamar el crédito por ingreso del trabajo si presenta el Formulario 2555, Foreign Earned Income (Ingresos procedentes del extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos procedentes del extranjero), ambos en inglés. Do active duty military pay state taxes Estos formularios se presentan para excluir del ingreso bruto los ingresos recibidos del extranjero o para deducir o excluir una cantidad por concepto de vivienda en el extranjero. Do active duty military pay state taxes Las posesiones de los Estados Unidos no se consideran países extranjeros. Do active duty military pay state taxes Vea la Publicación 54, Tax Guide for U. Do active duty military pay state taxes S. Do active duty military pay state taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los Estados Unidos que viven en el extranjero), en inglés, para obtener más información. Do active duty military pay state taxes Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos No puede reclamar el crédito por ingreso del trabajo (EIC) a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. Do active duty military pay state taxes Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito. Do active duty military pay state taxes Formulario 1040EZ. Do active duty military pay state taxes   Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de todo interés exento de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) en la línea 2. Do active duty military pay state taxes Formulario 1040A. Do active duty military pay state taxes   Si presenta el Formulario 1040A, sus ingresos de inversiones son el total de las cantidades de las líneas 8a (intereses tributables), 8b (intereses no tributables), 9a (dividendos ordinarios) y 10 (distribuciones de ganancias de capital) de ese formulario. Do active duty military pay state taxes Formulario 1040. Do active duty military pay state taxes   Si presenta el Formulario 1040, utilice la Hoja de Trabajo 1, que aparece en este capítulo, para calcular sus ingresos de inversiones. Do active duty military pay state taxes    Hoja de Trabajo 1: Ingresos Procedentes de Inversiones si Presenta el Formulario 1040 Use esta hoja de trabajo para calcular los ingresos procedentes de inversiones para propósitos del crédito por ingreso del trabajo (EIC) cuando presente el Formulario 1040. Do active duty military pay state taxes Intereses y Dividendos         1. Do active duty military pay state taxes Anote toda cantidad de la línea 8a del Formulario 1040. Do active duty military pay state taxes 1. Do active duty military pay state taxes   2. Do active duty military pay state taxes Anote toda cantidad de la línea 8b del Formulario 1040, más toda cantidad de la línea 1b del Formulario 8814. Do active duty military pay state taxes 2. Do active duty military pay state taxes   3. Do active duty military pay state taxes Anote toda cantidad de la línea 9a del Formulario 1040. Do active duty military pay state taxes 3. Do active duty military pay state taxes   4. Do active duty military pay state taxes Anote la cantidad de la línea 21 del Formulario 1040 proveniente del Formulario 8814, si presenta dicho formulario para declarar los ingresos de intereses y dividendos de su hijo en la declaración de impuestos suya. Do active duty military pay state taxes (Si su hijo recibió un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska), use la Hoja de Trabajo 2, más adelante, para calcular la cantidad que tiene que anotar en esta línea). Do active duty military pay state taxes 4. Do active duty military pay state taxes   Ingresos Netos de Ganancias de Capital         5. Do active duty military pay state taxes Anote la cantidad de la línea 13 del Formulario 1040. Do active duty military pay state taxes Si la cantidad que aparece en esa línea es una pérdida, anote -0-. Do active duty military pay state taxes 5. Do active duty military pay state taxes       6. Do active duty military pay state taxes Anote toda ganancia que aparezca en la línea 7 del Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. Do active duty military pay state taxes Si la cantidad de esa línea es una pérdida, anote -0-. Do active duty military pay state taxes (Pero si usted llenó las líneas 8 y 9 del Formulario 4797, anote la cantidad de la línea 9 en su lugar). Do active duty military pay state taxes 6. Do active duty military pay state taxes       7. Do active duty military pay state taxes Reste la cantidad de la línea 6 de la cantidad de la línea 5 de esta hoja de trabajo. Do active duty military pay state taxes (Si el resultado es menos de cero, anote -0-). Do active duty military pay state taxes 7. Do active duty military pay state taxes   Regalías e Ingresos por Alquiler de Bienes Inmuebles/Muebles         8. Do active duty military pay state taxes Anote todo ingreso de regalías de la línea 23b del Anexo E más todo ingreso que haya recibido del alquiler de bienes inmuebles/muebles que aparezca en la línea 21 del Formulario 1040. Do active duty military pay state taxes 8. Do active duty military pay state taxes       9. Do active duty military pay state taxes Anote la cantidad de todo gasto que aparezca en la línea 20 del Anexo E, relacionado con el ingreso de regalías, más todo gasto del alquiler de bienes inmuebles/muebles deducido en la línea 36 del Formulario 1040 9. Do active duty military pay state taxes       10. Do active duty military pay state taxes Reste la cantidad de la línea 9 de esta hoja de trabajo de la cantidad de la línea 8. Do active duty military pay state taxes (Si el resultado es menos de cero, anote -0-). Do active duty military pay state taxes 10. Do active duty military pay state taxes   Actividades Pasivas         11. Do active duty military pay state taxes Anote el total de todos los ingresos netos provenientes de empresas de actividades pasivas (tales como los ingresos incluidos en la línea 26, 29a (col. Do active duty military pay state taxes (g)), 34a (col. Do active duty military pay state taxes (d)), o 40 del Anexo E). Do active duty military pay state taxes  Vea más adelante las instrucciones para las líneas 11  y 12. Do active duty military pay state taxes 11. Do active duty military pay state taxes       12. Do active duty military pay state taxes Anote el total de toda pérdida de actividades pasivas (como pérdidas incluidas en la línea 26, 29b (col. Do active duty military pay state taxes (f)), 34b (col. Do active duty military pay state taxes (c)) o 40 del Anexo E). Do active duty military pay state taxes Vea más adelante las instrucciones para las líneas 11 y 12. Do active duty military pay state taxes 12. Do active duty military pay state taxes       13. Do active duty military pay state taxes Sume las cantidades de las líneas 11 y 12 de esta hoja de trabajo. Do active duty military pay state taxes (Si el resultado es menos de cero, anote -0-). Do active duty military pay state taxes 13. Do active duty military pay state taxes   14. Do active duty military pay state taxes Sume las cantidades de las líneas 1, 2, 3, 4, 7, 10 y 13. Do active duty military pay state taxes Anote la suma total. Do active duty military pay state taxes Éste es su ingreso de inversiones. Do active duty military pay state taxes 14. Do active duty military pay state taxes   15. Do active duty military pay state taxes ¿Es la cantidad de la línea 14 más de $3,300? ❑ Sí. Do active duty military pay state taxes Usted no puede reclamar el crédito. Do active duty military pay state taxes  ❑ No. Do active duty military pay state taxes Continúe al Paso 3 de las instrucciones del Formulario 1040 para las líneas 64a y 64b para saber si puede reclamar el crédito (a menos que utilice esta publicación para saber si puede reclamar el crédito; en ese caso, pase al Requisito 7, que aparece más adelante). Do active duty military pay state taxes       Instrucciones para las líneas 11 y 12. Do active duty military pay state taxes Al calcular la cantidad que deberá anotar en las líneas 11 y 12, no tome en cuenta ingreso (o pérdida) alguno de regalías incluido en la línea 26 del Anexo E ni alguna cantidad incluida en su ingreso del trabajo. Do active duty military pay state taxes Para saber si el ingreso que aparece en la línea 26 o en la línea 40 del Anexo E es producto de una actividad pasiva, vea las instrucciones del Anexo E. Do active duty military pay state taxes Si alguna parte del ingreso (o de la pérdida) derivado del alquiler de bienes raíces incluido en la línea 26 del Anexo E no es producto de una actividad pasiva, escriba “NPA” (not passive activity) (ninguna actividad pasiva) y la cantidad de ese ingreso (o pérdida) en la línea de puntos suspensivos de la línea 26. Do active duty military pay state taxes Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 Complete esta hoja de trabajo sólo si el Formulario 8814 incluye un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). Do active duty military pay state taxes Nota: Complete una Hoja de Trabajo 2 por separado para cada Formulario 8814. Do active duty military pay state taxes     1. Do active duty military pay state taxes Anote la cantidad de la línea 2a del Formulario 8814. Do active duty military pay state taxes 1. Do active duty military pay state taxes   2. Do active duty military pay state taxes Anote la cantidad de la línea 2b del Formulario 8814. Do active duty military pay state taxes 2. Do active duty military pay state taxes   3. Do active duty military pay state taxes Reste la cantidad de la línea 2 de la cantidad de la línea 1. Do active duty military pay state taxes 3. Do active duty military pay state taxes   4. Do active duty military pay state taxes Anote la cantidad de la línea 1a del Formulario 8814. Do active duty military pay state taxes 4. Do active duty military pay state taxes   5. Do active duty military pay state taxes Sume las cantidades de las líneas 3 y 4. Do active duty military pay state taxes 5. Do active duty military pay state taxes   6. Do active duty military pay state taxes Anote la cantidad del dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de su hijo. Do active duty military pay state taxes 6. Do active duty military pay state taxes   7. Do active duty military pay state taxes Divida la cantidad de la línea 6 por la cantidad de la línea 5. Do active duty military pay state taxes Anote el resultado como número decimal (redondeado por lo menos a tres decimales). Do active duty military pay state taxes 7. Do active duty military pay state taxes   8. Do active duty military pay state taxes Anote la cantidad de la línea 12 del Formulario 8814. Do active duty military pay state taxes 8. Do active duty military pay state taxes   9. Do active duty military pay state taxes Multiplique la cantidad de la línea 7 por la cantidad de la línea 8. Do active duty military pay state taxes 9. Do active duty military pay state taxes   10. Do active duty military pay state taxes Reste la cantidad de la línea 9 de la cantidad de la línea 8. Do active duty military pay state taxes Anote el resultado en la línea 4 de la Hoja de Trabajo 1. Do active duty military pay state taxes 10. Do active duty military pay state taxes     (Si presenta más de un Formulario 8814, anote en la línea 4 de la Hoja de Trabajo 1 la suma total de las cantidades de la línea 10 de todas las Hojas de Trabajo 2). Do active duty military pay state taxes     Ejemplo —llenando la hoja de trabajo 2. Do active duty military pay state taxes Su hijo de 10 años recibió $400 en intereses tributables, un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de $1,000 y dividendos ordinarios de $1,100, de los cuales $500 son dividendos calificados (que reúnen los requisitos). Do active duty military pay state taxes Usted opta por declarar estos ingresos en su declaración de impuestos. Do active duty military pay state taxes Anota $400 en la línea 1a del Formulario 8814, $2,100 ($1,000 + $1,100) en la línea 2a y $500 en la línea 2b. Do active duty military pay state taxes Después de llenar las líneas 4 a 11 inclusive, anota $400 en la línea 12 del Formulario 8814 y en la línea 21 del Formulario 1040. Do active duty military pay state taxes En la Hoja de Trabajo 2, anota $2,100 en la línea 1, $500 en la línea 2, $1,600 en la línea 3, $400 en la línea 4, $2,000 en la línea 5, $1,000 en la línea 6, 0. Do active duty military pay state taxes 500 en la línea 7, $400 en la línea 8, $200 en la línea 9 y $200 en la línea 10. Do active duty military pay state taxes Usted entonces tiene que anotar $200 en la línea 4 de la Hoja de Trabajo 1. Do active duty military pay state taxes Requisito 7 —Tiene que haber recibido ingreso del trabajo Este crédito se llama "el crédito por ingreso del trabajo" porque para tener derecho al mismo, usted tiene que trabajar y recibir ingresos del trabajo. Do active duty military pay state taxes Si está casado y presenta una declaración conjunta, cumple este requisito si por lo menos uno de los cónyuges trabaja y recibe ingresos del trabajo. Do active duty military pay state taxes Si usted es empleado, el ingreso del trabajo incluye todo ingreso tributable que reciba de su empleador. Do active duty military pay state taxes El Requisito 15 contiene información que le ayudará a calcular la cantidad de sus ingresos del trabajo. Do active duty military pay state taxes Si trabaja por cuenta propia o es empleado estatutario, calculará sus ingresos del trabajo en la Hoja de Trabajo B del Crédito por Ingreso del Trabajo (EIC) que se encuentra en las instrucciones del Formulario 1040, en inglés. Do active duty military pay state taxes Ingreso del Trabajo El ingreso del trabajo incluye las siguientes clases de ingresos: Salarios, sueldos, propinas y otra paga tributable del empleado. Do active duty military pay state taxes La paga del empleado es ingreso del trabajo sólo si es tributable (está sujeta a impuestos). Do active duty military pay state taxes La paga del empleado no tributable, tales como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no son ingresos del trabajo. Do active duty military pay state taxes Pero hay una excepción para la paga no tributable por combate, la cual puede optar por incluir en el ingreso del trabajo, tal como se explica más adelante. Do active duty military pay state taxes Ingresos netos del trabajo por cuenta propia. Do active duty military pay state taxes Ingreso bruto recibido como empleado estatutario. Do active duty military pay state taxes Salarios, sueldos y propinas. Do active duty military pay state taxes    A usted se le informa de los salarios, sueldos y propinas que recibió por su trabajo en el recuadro 1 del Formulario W-2. Do active duty military pay state taxes Usted tiene que declararlos en la línea 1 (del Formulario 1040EZ) o la línea 7 (de los Formularios 1040A y 1040). Do active duty military pay state taxes Opción de incluir la paga no tributable por combate. Do active duty military pay state taxes   Usted puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito por ingreso del trabajo. Do active duty military pay state taxes La cantidad de esta paga debe aparecer en el recuadro 12 del Formulario W-2, con el código Q. Do active duty military pay state taxes Al incluir la paga no tributable por combate en el ingreso del trabajo, su crédito por ingreso del trabajo (EIC) puede aumentar o disminuir. Do active duty military pay state taxes Para más información, vea Paga no tributable por combate, en el capítulo 4. Do active duty military pay state taxes Ingresos netos del trabajo por cuenta propia. Do active duty military pay state taxes   Es posible que haya recibido ingresos netos del trabajo por cuenta propia si: Es dueño de un negocio propio o Es ministro o miembro de una orden religiosa. Do active duty military pay state taxes Vivienda de un ministro de una orden religiosa. Do active duty military pay state taxes   El valor del alquiler de una casa o de una asignación para vivienda provista a un ministro de una orden religiosa como parte de su salario, por lo general, no está sujeto al impuesto sobre los ingresos pero sí se incluye en las ganancias netas del trabajo por cuenta propia. Do active duty military pay state taxes Por tal motivo, dicho valor se incluye en los ingresos del trabajo para fines del crédito por ingreso del trabajo (excepto en ciertos casos descritos en los Formulario 4361 ó 4029 Aprobado, más adelante). Do active duty military pay state taxes Empleado estatutario. Do active duty military pay state taxes   Usted es empleado estatutario si recibió un Formulario W-2 en el cual el recuadro titulado “Statutory employee” (Empleado estatutario) (recuadro 13) está marcado. Do active duty military pay state taxes Tiene que declarar sus ingresos y gastos como empleado estatutario en el Anexo C o C-EZ (del Formulario 1040). Do active duty military pay state taxes Beneficios sindicales por huelga. Do active duty military pay state taxes   Los beneficios por huelga que paga un sindicato a sus miembros son ingresos del trabajo. Do active duty military pay state taxes Formulario 4361 ó 4029 Aprobado Esta sección es para las personas que tengan uno de los siguientes formularios aprobado: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud para la exención del pago del impuesto sobre el trabajo por cuenta propia para los ministros, miembros de órdenes religiosas y practicantes de la Ciencia Cristiana), en inglés, o Formulario 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits (Solicitud para la exención del pago de los impuestos al Seguro Social y al Medicare y la renuncia a beneficios), en inglés. Do active duty military pay state taxes Cada formulario aprobado exime ciertos ingresos del pago de los impuestos de Seguro Social. Do active duty military pay state taxes Se explica a continuación cada formulario en términos de lo que se considera o no ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Formulario 4361. Do active duty military pay state taxes   Sea que usted tenga o no un Formulario 4361 aprobado, las cantidades que recibió por celebrar oficios religiosos como empleado se consideran ingreso del trabajo. Do active duty military pay state taxes Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. Do active duty military pay state taxes Una asignación no tributable para vivienda o el valor de alquiler no tributable de una vivienda no se considera ingreso del trabajo. Do active duty military pay state taxes Además, las cantidades que recibió por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingreso del trabajo. Do active duty military pay state taxes Ejemplos de esto son los honorarios por oficiar matrimonios y pronunciar discursos. Do active duty military pay state taxes Formulario 4029. Do active duty military pay state taxes   Sea que usted tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y otra remuneración tributable como empleado se consideran ingresos del trabajo. Do active duty military pay state taxes Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. Do active duty military pay state taxes Además, al calcular dicho ingreso, no reste las pérdidas que aparezcan en los Anexos C, C-EZ o F de los salarios anotados en la línea 7 del Formulario 1040. Do active duty military pay state taxes Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios que reciba de su empleador del plan de jubilación por incapacidad se consideran ingresos del trabajo hasta que usted cumpla la edad mínima de jubilación. Do active duty military pay state taxes La edad mínima de jubilación, por lo general, es la edad a partir de la cual habría podido recibir una pensión o anualidad si no hubiese estado incapacitado. Do active duty military pay state taxes Tiene que declarar los pagos tributables por incapacidad en la línea 7 del Formulario 1040 o del Formulario 1040A hasta alcanzar la edad mínima de jubilación. Do active duty military pay state taxes Los pagos por concepto de pensión se vuelven tributables el día siguiente al día en que usted cumpla la edad mínima de jubilación, pero no se consideran ingreso del trabajo. Do active duty military pay state taxes Anote los pagos tributables de una pensión en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Do active duty military pay state taxes Pagos del seguro por incapacidad. Do active duty military pay state taxes   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. Do active duty military pay state taxes No importa si ha cumplido o no la edad mínima de jubilación. Do active duty military pay state taxes Si tiene una póliza a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código de pago “J”. Do active duty military pay state taxes Ingresos que no se Consideran Ingresos del Trabajo Algunos tipos de ingresos que no son ingreso del trabajo incluyen intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluidos los beneficios por incapacidad), pensión alimenticia del cónyuge separado o divorciado y para hijos menores, beneficios de bienestar social, compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza y beneficios pagados a los veteranos, incluidos pagos de rehabilitación hechos por el Departamento de Veteranos. Do active duty military pay state taxes No incluya ninguno de estos tipos de ingresos en sus ingresos del trabajo. Do active duty military pay state taxes Ingresos recibidos como recluso en una institución penal. Do active duty military pay state taxes   Las cantidades recibidas por el trabajo realizado mientras estaba recluido en una institución penal no se consideran ingresos del trabajo al calcular el crédito por ingreso del trabajo. Do active duty military pay state taxes Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención temporal (halfway house). Do active duty military pay state taxes Pagos de bienestar social a cambio de actividades laborales. Do active duty military pay state taxes   Los pagos no tributables de bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Éstos son pagos en efectivo que ciertas personas reciben de una agencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas) (TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) prácticas laborales (incluidas la remodelación o reparación de viviendas públicas) si no hay suficientes plazas disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. Do active duty military pay state taxes Bienes gananciales. Do active duty military pay state taxes   Si usted está casado pero reúne los requisitos para presentar la declaración como cabeza de familia de acuerdo con ciertos requisitos especiales correspondientes a contribuyentes casados que viven aparte (vea el Requisito 3) y vive en un estado donde rigen leyes de bienes gananciales, sus ingresos del trabajo para propósitos del crédito por ingreso del trabajo (EIC) no incluyen ninguna cantidad ganada por su cónyuge si se considera que dicha cantidad le pertenece a usted de acuerdo con esas leyes. Do active duty military pay state taxes Esa cantidad no se considera ingresos del trabajo para propósitos del crédito EIC, aunque usted tenga que incluirla en sus ingresos brutos en la declaración de impuestos. Do active duty military pay state taxes Sus ingresos del trabajo incluyen toda la cantidad que ganó, aun cuando parte de ella se considere que pertenece a su cónyuge de acuerdo con las leyes de bienes gananciales del estado en el que vive usted. Do active duty military pay state taxes Pareja o sociedad doméstica en Nevada, Washington y California. Do active duty military pay state taxes   Si usted se ha registrado como pareja o sociedad doméstica en los estados de Nevada, Washington o California (o como cónyuges del mismo sexo en California), las mismas reglas aplican. Do active duty military pay state taxes Su ingreso del trabajo para propósitos del crédito de ingreso por el trabajo (EIC) no incluye ninguna cantidad ganada por su pareja (socio domestico) o cónyuge del mismo sexo. Do active duty military pay state taxes Su ingreso del trabajo incluye la cantidad completa que usted ha ganado. Do active duty military pay state taxes Vea la Publicación 555, en inglés, para más detalles. Do active duty military pay state taxes Pagos del Programa del Fondo de Conservación (CRP, por sus siglas en inglés). Do active duty military pay state taxes   Si estaba recibiendo beneficios del Seguro Social por jubilación o incapacidad durante el período en el que recibió pagos CRP, dichos pagos no se consideran ingresos derivados del trabajo para fines del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Paga militar no tributable. Do active duty military pay state taxes   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para la vivienda (BAH, por sus siglas en inglés) y la asignación básica para el sustento (BAS, por sus siglas en inglés). Do active duty military pay state taxes Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. Do active duty military pay state taxes    Paga por combate. Do active duty military pay state taxes Usted puede optar por incluir su paga no tributable por combate en sus ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Vea Paga no tributable por combate, en el capítulo 4. Do active duty military pay state taxes Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Si ha cumplido todos los requisitos del capítulo 1, utilice este capítulo para determinar si tiene un hijo calificado. Do active duty military pay state taxes Este capítulo trata los Requisitos 8 a 10. Do active duty military pay state taxes Usted tiene que cumplir con estos tres requisitos, así como los que aparecen en los capítulos 1 y 4, para tener derecho al crédito por ingreso del trabajo (EIC) con un hijo calificado. Do active duty military pay state taxes Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo (EIC) con un hijo calificado. Do active duty military pay state taxes (No puede presentar el Formulario 1040EZ). Do active duty military pay state taxes Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. Do active duty military pay state taxes Si cumple todos los requisitos del capítulo 1 y los de este capítulo, lea el capítulo 4 para saber cuál es el siguiente paso. Do active duty military pay state taxes Ningún hijo calificado. Do active duty military pay state taxes   Si no cumple el Requisito 8, no tiene un hijo calificado. Do active duty military pay state taxes Lea el capítulo 3 para saber si puede obtener el crédito por ingreso del trabajo sin tener un hijo calificado. Do active duty military pay state taxes Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. Do active duty military pay state taxes Los cuatro requisitos son de: Parentesco, Edad, Residencia y Declaración conjunta. Do active duty military pay state taxes Los cuatro requisitos se resumen en la Figura 1. Do active duty military pay state taxes Los párrafos siguientes contienen más información sobre cada requisito. Do active duty military pay state taxes Requisito de Parentesco Para ser su hijo calificado, el hijo tiene que ser su: Hijo, hija, hijastro, hijastra, hijo o hija de crianza o un descendiente de cualesquiera de ellos (por ejemplo, su nieto o nieta) o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualesquiera de ellos (por ejemplo, su sobrino o sobrina). Do active duty military pay state taxes Las siguientes definiciones clarifican el requisito de parentesco. Do active duty military pay state taxes Hijo adoptivo. Do active duty military pay state taxes   Un hijo adoptivo siempre se trata como hijo propio. Do active duty military pay state taxes El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su tutela para ser legalmente adoptado. Do active duty military pay state taxes Hijo de crianza. Do active duty military pay state taxes   Para propósitos del crédito por ingreso del trabajo (EIC), una persona es su hijo de crianza si el hijo ha sido puesto bajo su custodia por una agencia de adopciones autorizada o por sentencia, decreto u otra orden de un tribunal con jurisdicción competente. Do active duty military pay state taxes (Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. Do active duty military pay state taxes También incluye una organización exenta de impuestos con licencia del estado. Do active duty military pay state taxes Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal estadounidense para colocar niños indios). Do active duty military pay state taxes Ejemplo. Do active duty military pay state taxes Diana, que tiene 12 años, fue puesta bajo su cuidado hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. Do active duty military pay state taxes Diana es su hija de crianza. Do active duty military pay state taxes Figura 1. Do active duty military pay state taxes Requisitos para ser Hijo Calificado Please click here for the text description of the image. Do active duty military pay state taxes Requisitos si Tiene un Hijo Calificado Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013, ser estudiante, y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta) o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. Do active duty military pay state taxes Los siguientes ejemplos y definiciones aclaran el requisito de edad. Do active duty military pay state taxes Ejemplo 1: Hijo que no es menor de 19 años de edad. Do active duty military pay state taxes Su hijo cumplió 19 años de edad el 10 de diciembre. Do active duty military pay state taxes A menos que él estuviera total y permanentemente incapacitado o fuera estudiante, no es hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. Do active duty military pay state taxes Ejemplo 2: Hijo que no es más joven que usted o que su cónyuge. Do active duty military pay state taxes Su hermano, que tiene 23 años de edad, un estudiante a tiempo completo y soltero, vive con usted y el cónyuge de usted. Do active duty military pay state taxes Su hermano no está incapacitado. Do active duty military pay state taxes Tanto usted como su cónyuge tienen 21 años de edad y presentan una declaración de impuestos conjunta. Do active duty military pay state taxes Su hermano no es su hijo calificado porque no es más joven que usted o que el cónyuge de usted. Do active duty military pay state taxes Ejemplo 3: Hijo que es más joven que el cónyuge de usted, pero no menor que usted. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 2, excepto que el cónyuge de usted tiene 25 años de edad. Do active duty military pay state taxes Debido a que su hermano es más joven que el cónyuge de usted, él es su hijo calificado, aunque no es menor que usted. Do active duty military pay state taxes Definición de estudiante. Do active duty military pay state taxes   Para considerarse estudiante, durante una parte de cada uno de cualesquiera 5 meses naturales del año natural, su hijo tiene que ser: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y un estudiantado regular en la escuela o Un estudiante que toma un curso, a tiempo completo, de adiestramiento agrícola ofrecido por una escuela descrita en el apartado 1 anterior o por un gobierno estatal, de condado o local. Do active duty military pay state taxes   Los 5 meses naturales no tienen que ser consecutivos. Do active duty military pay state taxes   Un estudiante a tiempo completo es un estudiante matriculado en un número de horas o en cursos que la escuela considera asistencia a tiempo completo. Do active duty military pay state taxes Definición de escuela. Do active duty military pay state taxes   Una escuela puede ser primaria, secundaria, un colegio o una universidad, o puede ser técnica, laboral o mecánica. Do active duty military pay state taxes Sin embargo, los cursos de capacitación en el empleo, escuelas por correspondencia y las escuelas que ofrecen cursos sólo por Internet no se consideran escuelas para propósito del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Estudiantes de escuela secundaria vocacional. Do active duty military pay state taxes   Los estudiantes que trabajen en empleos de adiestramiento cooperativo en industrias privadas como parte del programa normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. Do active duty military pay state taxes Total y permanentemente incapacitado. Do active duty military pay state taxes   Su hijo está total y permanentemente incapacitado si le corresponden las dos condiciones siguientes: Él o ella no puede dedicarse a ninguna actividad lucrativa considerable a causa de una condición física o mental. Do active duty military pay state taxes Un médico determina que la condición ha durado o se espera que dure de manera continua por lo menos un año o que puede causarle la muerte. Do active duty military pay state taxes Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. Do active duty military pay state taxes Las siguientes definiciones aclaran el requisito de residencia. Do active duty military pay state taxes Estados Unidos. Do active duty military pay state taxes   Esto abarca los 50 estados y el Distrito de Columbia. Do active duty military pay state taxes No se incluyen Puerto Rico ni las posesiones de los Estados Unidos tales como Guam. Do active duty military pay state taxes Albergues para personas sin hogar. Do active duty military pay state taxes   Su hogar puede estar en cualquier lugar donde usted viva habitualmente. Do active duty military pay state taxes No necesita vivir en un hogar tradicional. Do active duty military pay state taxes Por ejemplo, si su hijo vivió con usted durante más de la mitad del año en uno o más albergues para personas sin hogar, su hijo cumple el requisito de residencia. Do active duty military pay state taxes Personal militar destacado fuera de los Estados Unidos. Do active duty military pay state taxes   Para propósitos del crédito por ingreso del trabajo (EIC), al personal militar destacado fuera de los Estados Unidos en servicio activo prolongado se le considera como si hubiera vivido en los Estados Unidos durante ese período de servicio. Do active duty military pay state taxes Servicio activo prolongado. Do active duty military pay state taxes   Servicio activo prolongado significa que usted ha sido llamado u ordenado a prestar servicio militar por un período indefinido de tiempo o por un período de más de 90 días. Do active duty military pay state taxes Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado activo aunque no preste servicio por un período de más de 90 días. Do active duty military pay state taxes Nacimiento o fallecimiento de un hijo. Do active duty military pay state taxes   Un hijo que nació o falleció en 2013 es tratado como si hubiera vivido con usted durante más de la mitad del año 2013 si su hogar fue también el del hijo durante más de la mitad del tiempo que estuvo vivo ese año. Do active duty military pay state taxes Ausencias temporales. Do active duty military pay state taxes   El tiempo que usted o su hijo se encuentre temporalmente ausente del hogar, debido a una circunstancia especial (fuera de lo común), se cuenta como tiempo que vivió con usted. Do active duty military pay state taxes Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. Do active duty military pay state taxes Hijo secuestrado. Do active duty military pay state taxes   A un hijo secuestrado se le trata como si hubiera vivido con usted durante más de la mitad del año si vivió con usted durante más de la mitad de la parte del año antes de la fecha en que ocurrió el secuestro. Do active duty military pay state taxes Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de su familia o de la del hijo. Do active duty military pay state taxes Este trato corresponde a todos los años transcurridos hasta que devuelvan al hijo. Do active duty military pay state taxes Sin embargo, el último año en que esto se puede aplicar es en el que primero ocurra una de las siguientes circunstancias: El año en que se determine que el hijo está muerto o El año en que el hijo hubiera cumplido 18 años de edad. Do active duty military pay state taxes   Si su hijo calificado fue secuestrado y cumple estos requisitos, escriba “KC”, en vez de un número, en la línea 6 del Anexo EIC. Do active duty military pay state taxes Requisito de Declaración Conjunta Para cumplir con este requisito, el hijo no puede presentar una declaración conjunta para el año. Do active duty military pay state taxes Excepción. Do active duty military pay state taxes   Una excepción al requisito de declaración conjunta es aplicable si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos o pagos de impuesto estimado. Do active duty military pay state taxes Ejemplo 1: Hija que presenta una declaración conjunta. Do active duty military pay state taxes Usted le proveyó manutención a su hija de 18 años de edad y ella vivió con usted durante todo el año mientras el cónyuge de ella estaba en las Fuerzas Armadas. Do active duty military pay state taxes Él ganó $25,000 en ingreso ese año. Do active duty military pay state taxes La pareja presenta una declaración conjunta. Do active duty military pay state taxes Debido a que su hija y su cónyuge presentan una declaración conjunta, ella no es su hija calificada. Do active duty military pay state taxes Ejemplo 2: Hijo que presenta una declaración conjunta para reclamar un reembolso de los impuestos retenidos. Do active duty military pay state taxes Su hijo de 18 años de edad y su cónyuge de 17 años de edad recibieron $800 de ingresos de trabajos a tiempo parcial y no tuvieron otro tipo de ingresos. Do active duty military pay state taxes No tienen hijos. Do active duty military pay state taxes Ninguno tiene que presentar una declaración de impuestos. Do active duty military pay state taxes Debido a que les retuvieron impuestos de su paga, ellos presentan una declaración conjunta sólo para reclamar el reembolso de los impuestos retenidos. Do active duty military pay state taxes La excepción del requisito de la declaración conjunta les corresponde; de esta manera su hijo podría ser su hijo calificado si todos los demás requisitos se cumplen. Do active duty military pay state taxes Ejemplo 3: Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para Estadounidenses (American Opportunity Tax Credit). Do active duty military pay state taxes Los hechos son similares al Ejemplo 2, excepto que no le retuvieron impuestos de la paga de su hijo. Do active duty military pay state taxes Ni a su hijo ni a su cónyuge se les requiere presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar los $124 del American Opportunity Tax Credit (Crédito tributario de oportunidad para Estadounidenses), en inglés, y obtener el reembolso de esa cantidad. Do active duty military pay state taxes Ya que la razón por la que presentan la declaración es para reclamar el crédito tributario de oportunidad para Estadounidenses, no la están presentando solamente para reclamar un reembolso de impuestos retenidos o pagos de impuestos estimados. Do active duty military pay state taxes La excepción al requisito de declaración conjunta no aplica; por lo tanto, su hijo no es su hijo calificado. Do active duty military pay state taxes Hijo casado. Do active duty military pay state taxes   Aun si su hijo no presenta una declaración conjunta, si su hijo estaba casado al final del año, él o ella no puede ser su hijo calificado a menos que: Usted puede reclamar una exención por su hijo o La razón por la cual usted no reclama una exención por su hijo es que usted le permite al otro padre que reclame la exención basándose en el Requisito especial para padres divorciados o separados (o que viven aparte) como se explica más adelante. Do active duty military pay state taxes    Número de Seguro Social Su hijo calificado tiene que tener un número de Seguro Social (SSN, por sus siglas en inglés) válido, a menos que haya nacido y fallecido en 2013 y usted adjunta a su declaración una copia del acta de nacimiento, certificado de defunción o expedientes del hospital que muestren que el hijo nació vivo. Do active duty military pay state taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC) basado en un hijo calificado si: El número de Seguro Social (SSN) de su hijo calificado no aparece en la declaración de impuestos o es incorrecto, La tarjeta de Seguro Social de su hijo calificado indica que no es válida para empleo (“Not valid for employment”) y fue expedida para obtener beneficios procedentes de fondos del gobierno federal o En lugar de un número de Seguro Social (SSN), su hijo calificado tiene: Un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos y que no puede obtener un número de Seguro Social (SSN) o Un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social (SSN) para el niño que van a adoptar hasta que la adopción se finalice. Do active duty military pay state taxes   Si tiene más de un hijo calificado y solamente uno de ellos tiene un número de Seguro Social (SSN) válido, sólo puede usar ese hijo para reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Para obtener más información sobre el número de Seguro Social, vea el Requisito 2. Do active duty military pay state taxes Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Algunas veces un hijo cumple los requisitos para ser el hijo calificado de más de una persona. Do active duty military pay state taxes No obstante, sólo una de dichas personas puede tratar a ese hijo como hijo calificado y reclamar todos los siguientes beneficios tributarios (siempre que la persona cumpla los requisitos para cada beneficio): La exención por el hijo. Do active duty military pay state taxes El crédito tributario por hijos. Do active duty military pay state taxes El estado civil de cabeza de familia para efectos de la declaración. Do active duty military pay state taxes El crédito por gastos del cuidado de menores y dependientes. Do active duty military pay state taxes La exclusión por beneficios del cuidado de dependientes. Do active duty military pay state taxes El crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes La otra persona no puede obtener ninguno de estos beneficios basado en este hijo calificado. Do active duty military pay state taxes En otras palabras, usted y la otra persona no pueden acordar dividir estos beneficios entre ustedes. Do active duty military pay state taxes La otra persona no puede reclamar ninguno de estos seis beneficios tributarios a menos que él o ella tenga otro hijo calificado. Do active duty military pay state taxes Las reglas del desempate (que se explican a continuación) muestran quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. Do active duty military pay state taxes Sin embargo, las reglas del desempate no corresponden si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. Do active duty military pay state taxes Reglas del desempate. Do active duty military pay state taxes   Para determinar quién puede reclamar a un hijo como hijo calificado y reclamar los seis beneficios tributarios mencionados anteriormente, las reglas del desempate a continuación son aplicables: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo será tratado como el hijo calificado de dicha persona. Do active duty military pay state taxes Si los padres presentan una declaración conjunta y reclaman al hijo como hijo calificado, el hijo será tratado como el hijo calificado de los padres. Do active duty military pay state taxes Si los padres no presentan una declaración conjunta juntos pero ambos padres reclaman al hijo como hijo calificado, el IRS (por sus siglas en inglés) tratará al hijo como hijo calificado del padre con quien el hijo vivió más tiempo durante el año. Do active duty military pay state taxes Si el hijo vivió con cada padre por la misma cantidad de tiempo, el IRS va a tratar al hijo como hijo calificado del padre con el ingreso bruto ajustado (AGI, por sus siglas en inglés) mayor para el año. Do active duty military pay state taxes Si ninguno de los padres puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona con el AGI mayor para ese año. Do active duty military pay state taxes Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como el hijo calificado de la persona que tenga el AGI mayor para el año, pero sólo si el AGI de esa persona es mayor que el AGI de cualquiera de los padres que pueda reclamar al hijo calificado. Do active duty military pay state taxes Si los padres del hijo presentan una declaración conjunta, entre ellos, pueden aplicar este requisito tratando su AGI total como si se hubiese dividido por partes iguales entre ellos. Do active duty military pay state taxes Vea el Ejemplo 8. Do active duty military pay state taxes   Sujeto a los requisitos del desempate, usted y la otra persona podrían escoger quién de ustedes va a reclamar al hijo como hijo calificado. Do active duty military pay state taxes Vea los Ejemplos 1 a 13. Do active duty military pay state taxes   Si no puede reclamar el crédito por ingreso del trabajo (EIC), ya que su hijo calificado es tratado bajo las reglas del desempate como el hijo calificado de otra persona para el año 2013, usted podría reclamar el crédito por ingreso del trabajo (EIC) basándose en un hijo calificado diferente, pero usted no puede reclamar el crédito por ingreso del trabajo (EIC) usando los requisitos para personas que no tienen hijos calificados que se explican en el capítulo 3. Do active duty military pay state taxes Si la otra persona no puede reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes   Si usted y otra persona tienen el mismo hijo calificado, pero la otra persona no puede reclamar el crédito por ingreso del trabajo porque él o ella no reúne los requisitos o su ingreso del trabajo o el AGI es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. Do active duty military pay state taxes Vea los Ejemplos 6 y 7. Do active duty military pay state taxes Pero usted no puede tratar al hijo como hijo calificado para reclamar el crédito por ingreso del trabajo si la otra persona se basa en el hijo para reclamar cualesquiera de los seis beneficios tributarios enumerados anteriormente en este capítulo. Do active duty military pay state taxes Ejemplos. Do active duty military pay state taxes   Los siguientes ejemplos pueden ayudarle a determinar si puede reclamar el crédito por ingreso del trabajo cuando usted y otra persona tienen el mismo hijo calificado. Do active duty military pay state taxes Ejemplo 1: hijo que vivió con su madre y su abuela. Do active duty military pay state taxes Usted y su hijo de 2 años de edad, Jaime, vivieron con su madre todo el año. Do active duty military pay state taxes Usted tiene 25 años de edad, no es casada y su AGI es $9,000. Do active duty military pay state taxes Su único ingreso fue $9,000 de un trabajo a tiempo parcial. Do active duty military pay state taxes El único ingreso laboral de su madre fue $20,000 y su AGI es $20,000. Do active duty military pay state taxes El padre de Jaime no vivió ni con usted ni con Jaime. Do active duty military pay state taxes El requisito especial para padres divorciados o separados o que viven aparte, el cual se explica más adelante, no corresponde. Do active duty military pay state taxes Jaime es hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta para usted y su madre. Do active duty military pay state taxes Sin embargo, sólo uno de ustedes puede considerarlo hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y los otros beneficios tributarios que aparecen anteriormente en este capítulo a los que tenga derecho dicha persona). Do active duty military pay state taxes Él no es el hijo calificado de ninguna otra persona, incluido su padre. Do active duty military pay state taxes Si usted no reclama a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo, su madre lo puede considerar hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a los cuales ella tenga derecho). Do active duty military pay state taxes Ejemplo 2: el AGI de la madre es mayor que el de la abuela. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted tiene un AGI de $25,000. Do active duty military pay state taxes Ya que el AGI de su madre no es mayor que el de usted, ella no puede reclamar a Jaime como su hijo calificado. Do active duty military pay state taxes Sólo usted puede reclamarlo. Do active duty military pay state taxes Ejemplo 3: dos personas reclaman al mismo hijo. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, pero usted y su madre reclaman a Jaime como hijo calificado. Do active duty military pay state taxes En este caso, usted como madre del hijo va a ser la única persona a la que se le permite reclamar a Jaime para reclamar el crédito por ingreso del trabajo y los otros beneficios tributarios a los que tenga derecho que están enumerados anteriormente en este capítulo. Do active duty military pay state taxes El IRS le denegará a su madre el derecho de reclamar el crédito por ingreso del trabajo y cualquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a menos que tenga otro hijo calificado. Do active duty military pay state taxes Ejemplo 4: hijos calificados divididos entre dos personas. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, pero usted también tiene otros dos hijos menores que son hijos calificados tanto de usted como de su madre. Do active duty military pay state taxes Sólo una de ustedes puede reclamar a cada hijo como hijo calificado. Do active duty military pay state taxes No obstante, si el AGI de su madre es mayor que el de usted, puede permitirle a su madre que reclame a uno o más de los hijos. Do active duty military pay state taxes Por ejemplo, usted puede reclamar a un hijo y su madre puede reclamar a los otros dos. Do active duty military pay state taxes Ejemplo 5: contribuyente que es un hijo calificado. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, pero usted tiene sólo 18 años de edad. Do active duty military pay state taxes Esto significa que usted es el hijo calificado de su madre. Do active duty military pay state taxes Debido al Requisito 10, que se explica a continuación, usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni reclamar a su hijo como hijo calificado. Do active duty military pay state taxes Sólo su madre podría basarse en Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Si su madre cumple todos los demás requisitos para reclamar el crédito por ingreso del trabajo (EIC) y usted no reclama a Jaime como hijo calificado para ninguno de los beneficios tributarios enumerados anteriormente, su madre puede declararlos a usted y a Jaime como hijos calificados para propósitos del crédito por ingreso del trabajo (EIC). Do active duty military pay state taxes Ejemplo 6: abuela con demasiado ingreso de trabajo para reclamar el EIC. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, excepto que su madre tuvo ingresos de $50,000 de su trabajo. Do active duty military pay state taxes Debido a que los ingresos del trabajo de su madre son demasiado altos para que ella reclame el crédito por ingreso del trabajo (EIC), sólo usted puede reclamar el crédito basándose en su hijo. Do active duty military pay state taxes Ejemplo 7: madre con demasiado ingreso de trabajo para reclamar el EIC . Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted tuvo ingresos de $50,000 de su trabajo y su AGI es $50,500. Do active duty military pay state taxes No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso del trabajo es demasiado alto. Do active duty military pay state taxes Su madre tampoco puede reclamar el crédito por ingreso del trabajo (EIC) ya que su AGI no es mayor que el de usted. Do active duty military pay state taxes Ejemplo 8: hijo que vivió con ambos padres y una abuela. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted y el padre de Jaime están casados entre ustedes, viven con Jaime y su madre y tienen un AGI de $30,000 en la declaración conjunta. Do active duty military pay state taxes Si usted y su cónyuge no reclaman a Jaime como hijo calificado para el crédito por ingreso del trabajo (EIC) o cualquier otro beneficio tributario que se enumere anteriormente en este capítulo, su madre puede reclamarlo. Do active duty military pay state taxes Aunque cuando el AGI en la declaración conjunta de usted, $30,000, es más que el AGI de $20,000 de su madre, en esta situación la mitad del AGI puede asignársele a usted y la otra mitad a su cónyuge. Do active duty military pay state taxes Es decir, el AGI de cada padre se considerará $15,000. Do active duty military pay state taxes Ejemplo 9: padres separados. Do active duty military pay state taxes Usted, su cónyuge y su hijo de 10 años de edad, José, vivieron juntos hasta el 1 de agosto del año 2013, cuando su cónyuge se mudó del hogar. Do active duty military pay state taxes En agosto y septiembre, José vivió con usted. Do active duty military pay state taxes Por el resto del año, José vivió con su cónyuge, quien es el padre de José. Do active duty military pay state taxes José es el hijo calificado tanto de usted como de su cónyuge porque vivió con cada uno de ustedes por más de la mitad del año y porque cumplió los requisitos de parentesco, edad y declaración conjunta para ambos. Do active duty military pay state taxes Al final del año, usted y su cónyuge aún no estaban divorciados, ni legalmente separados o separados bajo un acuerdo de separación por escrito, por lo tanto, el Requisito especial para padres divorciados o separados (o que viven aparte) no corresponde. Do active duty military pay state taxes Usted y su cónyuge presentarán declaraciones por separado. Do active duty military pay state taxes Su cónyuge accede a que usted reclame a José como hijo calificado. Do active duty military pay state taxes Esto significa que, si su cónyuge no reclama a José como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. Do active duty military pay state taxes Sin embargo, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. Do active duty military pay state taxes Vea el Requisito 3. Do active duty military pay state taxes Ejemplo 10: padres separados reclaman al mismo hijo. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 9, excepto que tanto usted como su cónyuge reclaman a José como hijo calificado. Do active duty military pay state taxes En este caso, sólo su cónyuge puede reclamar a José como hijo calificado. Do active duty military pay state taxes Esto se debe a que, durante el año 2013, su hijo vivió con él por más tiempo que con usted. Do active duty military pay state taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC) (con o sin un hijo calificado). Do active duty military pay state taxes Sin embargo, el estado civil para efectos de la declaración de su cónyuge es casado que presenta la declaración por separado, por lo tanto, su cónyuge no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. Do active duty military pay state taxes Vea el Requisito 3. Do active duty military pay state taxes Ejemplo 11: padres no casados. Do active duty military pay state taxes Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos todo el año. Do active duty military pay state taxes Usted y el padre de su hijo no están casados. Do active duty military pay state taxes Su hijo es el hijo calificado tanto de usted como del padre de su hijo porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para el padre. Do active duty military pay state taxes Su ingreso del trabajo y AGI son $12,000 y los del padre de su hijo son $14,000. Do active duty military pay state taxes Ninguno de ustedes tuvo otros ingresos. Do active duty military pay state taxes El padre de su hijo accede a que usted reclame al hijo como hijo calificado. Do active duty military pay state taxes Esto significa que, si el padre de su hijo no reclama a su hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo (EIC) y para cualesquiera de los demás beneficios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. Do active duty military pay state taxes Ejemplo 12: padres no casados reclaman al mismo hijo. Do active duty military pay state taxes Los hechos son los mismos que en el Ejemplo 11, excepto que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. Do active duty military pay state taxes En este caso, sólo al padre de su hijo se le permitirá reclamar al hijo como hijo calificado. Do active duty military pay state taxes Esto se debe a que su ingreso bruto ajustado, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. Do active duty military pay state taxes Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Do active duty military pay state taxes Ejemplo 13: hijos que no vivieron con los padres. Do active duty military pay state taxes Usted y su sobrina de 7 años de edad, quien es hija de su hermana, vivieron con la madre de usted durante todo el año. Do active duty military pay state taxes Usted tiene 25 años de edad y su AGI fue $9,300. Do active duty military pay state taxes Su único ingreso fue producto de un trabajo a tiempo parcial. Do active duty military pay state taxes El AGI de su madre fue $15,000. Do active duty military pay state taxes Este fue su único ingreso y fue producto de su trabajo. Do active duty military pay state taxes Los padres de su sobrina presentan una declaración conjunta, tienen un AGI menor de $9,000 y no vivieron con usted o su hija (la sobrina de usted). Do active duty military pay state taxes Su sobrina es la hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para su madre. Do active duty military pay state taxes Sin embargo, sólo su madre puede reclamar a su sobrina como hija calificada. Do active duty military pay state taxes Esto se debe a que el ingreso bruto ajustado de su madre, $15,000, es mayor que el de usted, $9,300. Do active duty military pay state taxes Requisito especial para padres divorciados o separados (o que viven aparte). Do active duty military pay state taxes   Un hijo se considera hijo calificado del padre o de la madre sin custodia (para propósitos de la reclamación de una exención y del crédito tributario por hijos, pero no del crédito por ingreso del trabajo (EIC)) si todas las siguientes situaciones son ciertas: Los padres: Están divorciados o legalmente separados conforme a un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo de separación por escrito o Vivieron separados en todo momento durante los últimos 6 meses del año 2013 sin que importe si estaban o no casados. Do active duty military pay state taxes El hijo recibió de los padres más de la mitad de su manutención para el año. Do active duty military pay state taxes El hijo estuvo bajo la custodia de uno de los padres, o ambos, por más de la mitad del año 2013. Do active duty military pay state taxes Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar en el que afirma que él o ella no reclamará al hijo como dependiente ese año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. Do active duty military pay state taxes Si el fallo de divorcio o acuerdo de separación entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar ciertas páginas del fallo o del acuerdo en lugar del Formulario 8332. Do active duty military pay state taxes Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 correspondiente al año 2013 establece que el padre que no tiene custodia puede reclamar al hijo como dependiente y el padre sin custodia provee por lo menos $600 para la manutención del hijo durante el año 2013. Do active duty military pay state taxes Para información adicional, vea la Publicación 501, en inglés. Do active duty military pay state taxes Vea también Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte), a continuación. Do active duty military pay state taxes Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Do active duty military pay state taxes   Si se considera al hijo como hijo calificado del padre que no tiene custodia según el requisito especial para hijos de padres divorciados, separados o que viven aparte descrito anteriormente, sólo el padre que no tiene custodia puede reclamar una exención y reclamar el crédito tributario por hijos para el hijo. Do active duty military pay state taxes Sin embargo, el padre con custodia u otro contribuyente que reúna los requisitos puede reclamar al hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) y los otros beneficios tributarios enumerados anteriormente en este capítulo. Do active duty military pay state taxes Si el hijo es el hijo calificado de más de una persona para propósitos de estos beneficios, las reglas del desempate determinarán quien puede tratar al hijo como hijo calificado. Do active duty military pay state taxes Ejemplo 1 — Usted y su hijo de 5 años vivieron con la madre de usted durante todo el año. Do active duty military pay state taxes Ella pagó todo el mantenimiento de la vivienda. Do active duty military pay state taxes Su AGI es $10,000. Do active duty military pay state taxes El AGI de su madre es $25,000. Do active duty military pay state taxes El padre de su hijo no vivió ni con usted ni con su hijo. Do active duty military pay state taxes Según el Requisito especial para padres divorciados o separados (o que viven aparte), su hijo se considera el hijo calificado de su padre, el cual puede reclamar una exención y el crédito tributario por hijos basándose en su hijo. Do active duty military pay state taxes Sin embargo, el padre de su hijo no puede reclamarlo como hijo calificado para el estado civil de cabeza de familia para efectos de la declaración, ni reclamar el crédito por gastos del cuidado de menores y dependientes, la exclusión por beneficios del cuidado de dependientes ni el crédito por ingreso del trabajo. Do active duty military pay state taxes Usted y