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E File Tax Returns

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E file tax returns 37. E file tax returns   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. E file tax returns . E file tax returns  El crédito máximo por adopción es $12,970 para el año 2013. E file tax returns Vea Crédito por Adopción . E file tax returns Crédito por vehículo electrónico enchufable. E file tax returns  El crédito por vehículos electrónicos enchufables ha vencido. E file tax returns Crédito reembolsable del impuesto mínimo de años anteriores. E file tax returns   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. E file tax returns Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. E file tax returns . E file tax returns  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. E file tax returns 2% durante 2013. E file tax returns Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. E file tax returns Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . E file tax returns Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. E file tax returns Crédito por vehículo motorizado alternativo. E file tax returns Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. E file tax returns Crédito para titulares de bonos de crédito tributario. E file tax returns Crédito por impuestos extranjeros. E file tax returns Crédito por intereses hipotecarios. E file tax returns Crédito no reembolsable del impuesto mínimo de años anteriores. E file tax returns Crédito por vehículos enchufables con motor de dirección eléctrica. E file tax returns Créditos por energía de la propiedad residencial. E file tax returns Crédito por aportaciones a arreglos de ahorros para la jubilación. E file tax returns Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. E file tax returns Crédito tributario por cobertura del seguro médico. E file tax returns Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. E file tax returns En otros capítulos de esta publicación, se explican otros créditos. E file tax returns Crédito por gastos del cuidado de menores y dependientes (capítulo 32). E file tax returns Crédito para ancianos o personas incapacitadas (capítulo 33). E file tax returns Crédito tributario por hijos (capítulo 34). E file tax returns Créditos tributarios por estudios (capítulo 35). E file tax returns Crédito por ingreso del trabajo (capítulo 36). E file tax returns Créditos no reembolsables. E file tax returns   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. E file tax returns Puede ser que estos créditos reduzcan los impuestos a cero. E file tax returns Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. E file tax returns Créditos reembolsables. E file tax returns   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. E file tax returns Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. E file tax returns Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. E file tax returns Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. E file tax returns No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. E file tax returns Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. E file tax returns El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. E file tax returns El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. E file tax returns Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. E file tax returns Gastos de adopción calificados. E file tax returns   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. E file tax returns Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. E file tax returns Gastos no calificados. E file tax returns   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. E file tax returns Hijo que reúne los requisitos. E file tax returns   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. E file tax returns Hijo con necesidades especiales. E file tax returns   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. E file tax returns UU. E file tax returns ) al iniciarse los trámites de adopción. E file tax returns Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. E file tax returns El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. E file tax returns Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. E file tax returns Cuándo reclamar el crédito. E file tax returns   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. E file tax returns Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. E file tax returns Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. E file tax returns Hijo extranjero. E file tax returns   Si el hijo no es ciudadano o residente de los EE. E file tax returns UU. E file tax returns al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. E file tax returns Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. E file tax returns Cómo reclamar el crédito. E file tax returns   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. E file tax returns Más información. E file tax returns   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. E file tax returns Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. E file tax returns Cantidad del crédito. E file tax returns   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. E file tax returns Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. E file tax returns    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). E file tax returns Cómo reclamar el crédito. E file tax returns   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. E file tax returns Información adicional. E file tax returns   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. E file tax returns Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. E file tax returns Bienes de reabastecimiento de vehículos de combustible alternativo calificados. E file tax returns   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. E file tax returns Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. E file tax returns   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. E file tax returns Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. E file tax returns Electricidad. E file tax returns Cantidad del crédito. E file tax returns   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. E file tax returns Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. E file tax returns Cómo reclamar el crédito. E file tax returns   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. E file tax returns Información adicional. E file tax returns   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. E file tax returns Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. E file tax returns Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). E file tax returns Bonos de energía limpia y renovable nuevos. E file tax returns Bonos calificados de ahorro de energía. E file tax returns Bonos calificados de construcción de escuelas. E file tax returns Bonos para zonas de academia calificadas. E file tax returns Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). E file tax returns En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. E file tax returns Si el emisor elige esta opción, usted no puede también reclamar un crédito. E file tax returns Ingresos procedentes de intereses. E file tax returns   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. E file tax returns Cómo reclamar el crédito. E file tax returns   Complete el Formulario 8912 y adjúntelo al Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. E file tax returns Información adicional. E file tax returns   Para más información, vea las Instrucciones del Formulario 8912, en inglés. E file tax returns Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. E file tax returns O puede deducirlos como una deducción detallada (vea el capítulo 22). E file tax returns No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. E file tax returns UU. E file tax returns en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. E file tax returns Exclusión por concepto de vivienda en el extranjero. E file tax returns Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. E file tax returns Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. E file tax returns Límite del crédito. E file tax returns   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. E file tax returns El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. E file tax returns El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. E file tax returns Vea la Publicación 514, en inglés, para más información. E file tax returns Cómo reclamar el crédito. E file tax returns   Complete el Formulario 1116 y adjúntelo al Formulario 1040. E file tax returns Anote el crédito en la línea 47 del Formulario 1040. E file tax returns Excepción. E file tax returns   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). E file tax returns Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. E file tax returns No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. E file tax returns El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). E file tax returns Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. E file tax returns Más información. E file tax returns   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. E file tax returns Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. E file tax returns Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. E file tax returns Quién reúne los requisitos. E file tax returns   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). E file tax returns Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. E file tax returns Cantidad del crédito. E file tax returns   Calcule su crédito en el Formulario 8396. E file tax returns Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. E file tax returns   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. E file tax returns Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. E file tax returns      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. E file tax returns   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. E file tax returns Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. E file tax returns Vea la Publicación 530, en inglés, para información adicional. E file tax returns Traspasos a un año posterior. E file tax returns   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. E file tax returns Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. E file tax returns   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). E file tax returns Cómo reclamar el crédito. E file tax returns    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. E file tax returns Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. E file tax returns   Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. E file tax returns Reducción de la deducción por intereses sobre una hipoteca de vivienda. E file tax returns   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. E file tax returns Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. E file tax returns Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. E file tax returns Recuperación del subsidio hipotecario federal. E file tax returns   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. E file tax returns Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. E file tax returns Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. E file tax returns Más información. E file tax returns   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. E file tax returns Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. E file tax returns Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. E file tax returns A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). E file tax returns El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. E file tax returns Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. E file tax returns Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. E file tax returns Cómo reclamar el crédito. E file tax returns    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. E file tax returns Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. E file tax returns Información adicional. E file tax returns   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. E file tax returns Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. E file tax returns Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. E file tax returns   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. E file tax returns Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. E file tax returns   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. E file tax returns 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. E file tax returns Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. E file tax returns Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. E file tax returns   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. E file tax returns Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. E file tax returns El vehículo fue puesto en servicio en 2013. E file tax returns El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. E file tax returns El uso original del vehículo comenzó con usted. E file tax returns Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. E file tax returns En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. E file tax returns Utiliza el vehículo principalmente en los Estados Unidos. E file tax returns Cómo reclamar el crédito. E file tax returns   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 53 del Formulario 1040. E file tax returns Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. E file tax returns    Más información. E file tax returns   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. E file tax returns Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. E file tax returns Crédito tributario por energía de la propiedad no empresarial. E file tax returns Crédito de eficiencia energética para propiedades residenciales. E file tax returns Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. E file tax returns Crédito tributario por energía de la propiedad no empresarial. E file tax returns   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. E file tax returns   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. E file tax returns Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. E file tax returns Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. E file tax returns Ventanas exteriores (incluidos tragaluces). E file tax returns Puertas exteriores. E file tax returns Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. E file tax returns Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. E file tax returns Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. E file tax returns Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. E file tax returns Crédito por energía eficaz de la propiedad residencial. E file tax returns   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. E file tax returns En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. E file tax returns Reducción en la base. E file tax returns   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. E file tax returns Cómo reclamar el crédito. E file tax returns   Complete el Formulario 5695 y adjúntelo al Formulario 1040. E file tax returns Anote el crédito en la línea 52 del Formulario 1040. E file tax returns Información adicional. E file tax returns   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. E file tax returns Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). E file tax returns No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). E file tax returns La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). E file tax returns Estudiante. E file tax returns   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. E file tax returns Escuela. E file tax returns   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. E file tax returns Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. E file tax returns Cómo reclamar el crédito. E file tax returns   Calcule el crédito en el Formulario 8880. E file tax returns Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. E file tax returns Más información. E file tax returns   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. E file tax returns Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. E file tax returns Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. E file tax returns Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. E file tax returns Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. E file tax returns El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. E file tax returns Cómo reclamar el crédito. E file tax returns   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. E file tax returns Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. E file tax returns Más información. E file tax returns   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. E file tax returns Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. E file tax returns Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. E file tax returns S. E file tax returns Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). E file tax returns No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. E file tax returns No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). E file tax returns No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. E file tax returns UU. E file tax returns (conocido en inglés como TRICARE). E file tax returns No estaba encarcelado por las autoridades federales, estatales o locales. E file tax returns Su empleador no pagó el 50% o más del costo de la cobertura. E file tax returns No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. E file tax returns Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. E file tax returns Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. E file tax returns 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. E file tax returns No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). E file tax returns La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. E file tax returns Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. E file tax returns Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. E file tax returns Beneficiarios de la TAA. E file tax returns   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). E file tax returns Ejemplo. E file tax returns   Recibió una asignación por ajuste comercial para el mes de enero de 2013. E file tax returns Tenía derecho a recibir la TAA el primer día de enero y febrero. E file tax returns Beneficiarios de la alternativa TAA. E file tax returns   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. E file tax returns Ejemplo. E file tax returns   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. E file tax returns El Departamento de Trabajo estableció el programa. E file tax returns Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. E file tax returns Beneficiarios de la RTAA. E file tax returns   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. E file tax returns Beneficiarios de una pensión de la PBGC. E file tax returns   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. E file tax returns Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). E file tax returns Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. E file tax returns Cómo reclamar el crédito. E file tax returns   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. E file tax returns Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. E file tax returns   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. E file tax returns Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. E file tax returns Más información. E file tax returns   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. E file tax returns Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. E file tax returns Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. E file tax returns Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. E file tax returns Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. E file tax returns 2%. E file tax returns Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. E file tax returns Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. E file tax returns 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. E file tax returns 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. E file tax returns 9%). E file tax returns En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. E file tax returns Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. E file tax returns 40 RRTA de nivel 2 $84,300 $3,709. E file tax returns 20 Todo salario está sujeto a la retención de impuestos al Medicare. E file tax returns   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. E file tax returns Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. E file tax returns Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. E file tax returns Error del empleador. E file tax returns   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. E file tax returns El empleador debe ajustarle los impuestos. E file tax returns Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. E file tax returns Declaración conjunta. E file tax returns   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. E file tax returns Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. E file tax returns Cómo calcular el crédito si no trabajó para una empresa ferroviaria. E file tax returns   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. E file tax returns Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. E file tax returns 40 por cada empleador). E file tax returns Anote el total aquí   2. E file tax returns Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. E file tax returns Sume las líneas 1 y 2. E file tax returns Si el total es $7,049. E file tax returns 40 o menos, no siga. E file tax returns No puede reclamar el crédito   4. E file tax returns Límite sobre los impuestos del Seguro Social 7,049. E file tax returns 40 5. E file tax returns Crédito. E file tax returns De la línea 3, reste la línea 4. E file tax returns Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. E file tax returns Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. E file tax returns Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. E file tax returns Le retuvieron impuestos del Seguro Social de $3,720. E file tax returns También trabajó para otro empleador en 2013 y ganó un salario de $55,000. E file tax returns De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. E file tax returns Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. E file tax returns 60 por los impuestos del Seguro Social retenidos en exceso. E file tax returns 1. E file tax returns Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. E file tax returns 40 por cada empleador). E file tax returns Anote el total aquí $7,130. E file tax returns 00 2. E file tax returns Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. E file tax returns Sume las líneas 1 y 2. E file tax returns Si el total es $7,049. E file tax returns 40 o menos, no siga. E file tax returns No puede reclamar el crédito 7,130. E file tax returns 00 4. E file tax returns Límite sobre los impuestos del Seguro Social 7,049. E file tax returns 40 5. E file tax returns Crédito. E file tax returns De la línea 3, reste la línea 4. E file tax returns Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. E file tax returns 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. E file tax returns   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. E file tax returns Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. E file tax returns 2% (pero no más de $7,049. E file tax returns 40 por cada empleador). E file tax returns Anote el total aquí   2. E file tax returns Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. E file tax returns Sume las líneas 1 y 2. E file tax returns Si el total es $7,049. E file tax returns 40 o menos, no siga. E file tax returns No puede reclamar el crédito   4. E file tax returns Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. E file tax returns 40 5. E file tax returns Crédito. E file tax returns De la línea 3, reste la línea 4. E file tax returns Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. E file tax returns   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. E file tax returns Más información. E file tax returns   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. E file tax returns Prev  Up  Next   Home   More Online Publications
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IRS Provides Tax Relief to Victims of Hurricane Irene

IRS e-File, Free File to Remain Available to Irene Victims through Oct. 31

Updated 10/11, 9/29, 9/15, 9/14, 9/13, 9/12, 9/9, 9/8,  9/7, 9/2 2011 with expanded federal disaster area.

IR-2011-87, Sept. 1, 2011

WASHINGTON –– The Internal Revenue Service is providing tax relief to individual and business taxpayers impacted by Hurricane Irene.

The IRS announced today that certain taxpayers in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont will receive tax relief, and other locations are expected to be added in coming days following additional damage assessments by the Federal Emergency Management Agency (FEMA).

The tax relief postpones certain tax filing and payment deadlines to Oct. 31, 2011. It includes corporations and businesses that previously obtained an extension until Sept. 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter of 2011, which would normally be due Sept. 15.

Full details, including the start date for the relief in various locations and information on how to claim a disaster loss by amending a prior-year tax return, can be found in tax relief announcements for individual states on this website.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov.

Tax Relief Available So Far

Filing and payment relief is currently available to taxpayers in federal disaster areas declared in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont. The IRS expects to announce tax relief for taxpayers in other areas as damage assessments continue. The IRS encourages taxpayers and tax practitioners to monitor Tax Relief in Disaster Situations on this website for updates.

So far, IRS filing and payment relief applies to the following counties and municipalities:

  • In Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham;
  • In Massachusetts: Berkshire and Franklin;
  • In New Hampshire: Carroll and Grafton;
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester; 
  • In North Carolina: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson;
  • In Pennsylvania: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan and Wyoming;
  • In Puerto Rico: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba;
  • In Vermont: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor;

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Page Last Reviewed or Updated: 12-Mar-2014

The E File Tax Returns

E file tax returns Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). E file tax returns 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. E file tax returns 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. E file tax returns 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. E file tax returns 60 day rule, Time limit for making a rollover contribution. E file tax returns 70 rule, Age 70½ rule. E file tax returns , Nonresident alien spouse. E file tax returns A Abandonment of home, Abandonment. E file tax returns Abortion Deductibility as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Abroad, citizens traveling or working, Employees of foreign governments or international organizations. E file tax returns , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. E file tax returns S. E file tax returns ) (see also Foreign employment) Absence, temporary, Temporary absences. E file tax returns , Temporary absences. E file tax returns Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. E file tax returns Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. E file tax returns Long-term care, Long-term care coverage. E file tax returns , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. E file tax returns Accidents, car, Deductible losses. E file tax returns Value determination, Car value. E file tax returns Willful negligence or intentional act as cause, Nondeductible losses. E file tax returns Accountable plans for employee reimbursements, Accountable Plans, Related to employer. E file tax returns Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. E file tax returns Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. E file tax returns Change in, standard deduction not allowed, Persons not eligible for the standard deduction. E file tax returns Fiscal year, Accounting Periods, Fiscal year taxpayers. E file tax returns , Fiscal Years Fringe benefits, Accounting period. E file tax returns Accrual method taxpayers, Accrual method. E file tax returns Taxes paid during tax year, deduction of, You must pay the tax during your tax year. E file tax returns Accumulation distribution of trusts Tax on, Other taxes. E file tax returns Accuracy-related penalties, Accuracy-related penalty. E file tax returns Acknowledgment, Acknowledgment. E file tax returns Activities not for profit, Activity not for profit. E file tax returns Address, Name and Address Change of, Change of Address Foreign, Foreign address. E file tax returns P. E file tax returns O. E file tax returns box, P. E file tax returns O. E file tax returns box. E file tax returns Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. E file tax returns Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. E file tax returns Easements, Easements. E file tax returns Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. E file tax returns Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. E file tax returns Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. E file tax returns Sales of property, Adjusted basis. E file tax returns Section 179 deduction, Depreciation and section 179 deduction. E file tax returns Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. E file tax returns Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. E file tax returns , Adopted child. E file tax returns , Adopted child. E file tax returns , Taxpayer identification numbers for adoptees. E file tax returns Earned income credit, Adopted child. E file tax returns Adoption, Adoption Credit, Child with special needs. E file tax returns ATIN, Adoption taxpayer identification number (ATIN). E file tax returns , Adoption taxpayer identification number (ATIN). E file tax returns Child tax credit, Adopted child. E file tax returns (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. E file tax returns Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. E file tax returns Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. E file tax returns No charitable deduction for, Personal Expenses Foreign child, Foreign child. E file tax returns Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). E file tax returns , Taxpayer identification numbers for aliens. E file tax returns Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). E file tax returns Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. E file tax returns Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. E file tax returns Distribution prior to age 59, Age 59½ rule. E file tax returns Distribution required at age 70, IRA owners. E file tax returns , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. E file tax returns Retirement plan recipients over age 75, Who must use the General Rule. E file tax returns Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. E file tax returns (see also Fiduciaries) Income paid to, Payment to an agent. E file tax returns Signing return, When someone can sign for you. E file tax returns AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. E file tax returns Airline club dues Not entertainment expenses, Club dues and membership fees. E file tax returns Airplanes, donations of, Cars, boats, and airplanes. E file tax returns Airport transportation Business-related travel expense, Table 26-1. E file tax returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. E file tax returns Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. E file tax returns Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. E file tax returns Child's dividends, Child's Alaska Permanent Fund dividends. E file tax returns Income from, You can use Form 1040EZ if all of the following apply. E file tax returns , You can use Form 1040A if all of the following apply. E file tax returns , Alaska Permanent Fund dividends. E file tax returns Investment income not to include, Investment income. E file tax returns Alaska Unemployment Compensation Fund, Contributions to state benefit funds. E file tax returns Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Alcoholic beverages IRA prohibited transactions in, Collectibles. E file tax returns Aliens, Individual taxpayer identification number (ITIN) for aliens. E file tax returns , Not earned income. E file tax returns Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. E file tax returns , Payments not alimony. E file tax returns , Payments to a third party. E file tax returns , Life insurance premiums. E file tax returns , Payments for jointly-owned home. E file tax returns , Mortgage payments. E file tax returns , Taxes and insurance. E file tax returns , Other payments to a third party. E file tax returns , Instruments Executed After 1984, Exception for instruments executed before 1985. E file tax returns , Alimony requirements. E file tax returns , Cash payment requirement. E file tax returns , Payments to a third party. E file tax returns , Payments designated as not alimony. E file tax returns , Spouses cannot be members of the same household. E file tax returns , Liability for payments after death of recipient spouse. E file tax returns , Substitute payments. E file tax returns , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. E file tax returns , Deducting the recapture. E file tax returns Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. E file tax returns Reporting of income, Alimony. E file tax returns Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. E file tax returns Exempt-interest dividends, Alternative minimum tax treatment. E file tax returns Filing requirements (Table 1-3), Figuring tax. E file tax returns Incentive stock option, You can use Form 1040A if all of the following apply. E file tax returns Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. E file tax returns Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. E file tax returns , Filing Form 1040X. E file tax returns (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. E file tax returns Standard deduction, change to itemized deductions, Changing your mind. E file tax returns American citizens abroad, U. E file tax returns S. E file tax returns Citizens and Resident Aliens Living Abroad (see also Citizens outside U. E file tax returns S. E file tax returns ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. E file tax returns S. E file tax returns Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. E file tax returns AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. E file tax returns Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. E file tax returns , Additional exceptions for nonqualified annuity contracts. E file tax returns Estimated tax, Withholding and estimated tax. E file tax returns Exclusion limit, Exclusion limit. E file tax returns General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. E file tax returns Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. E file tax returns Purchased annuities, Purchased annuities. E file tax returns Survivor's annuity, Survivors of retirees. E file tax returns Guaranteed payments, Guaranteed payments. E file tax returns IRAs as, Kinds of traditional IRAs. E file tax returns Joint return, Joint return. E file tax returns Loans from plan, Loans. E file tax returns Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. E file tax returns , More than one annuity. E file tax returns Partly taxable payments, Partly taxable payments. E file tax returns Purchased annuities, Purchased annuities. E file tax returns Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. E file tax returns Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. E file tax returns Worksheet for computation, How to use the Simplified Method. E file tax returns Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. E file tax returns Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. E file tax returns , Pensions and Annuities, Withholding and estimated tax. E file tax returns Annulled marriages Filing status, Annulled marriages. E file tax returns Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. E file tax returns Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. E file tax returns Real estate transactions, when required by lender, Settlement costs. E file tax returns Appraisals Casualty or theft losses, Appraisal. E file tax returns , Costs of photographs and appraisals. E file tax returns Archer MSAs, Medical savings accounts (MSAs). E file tax returns Contributions, Archer MSA contributions. E file tax returns Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Armed forces, Types of Qualified Organizations, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. E file tax returns (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. E file tax returns Dependency allotments, Armed Forces dependency allotments. E file tax returns Disability pay, Disability. E file tax returns Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. E file tax returns Military, Military uniforms. E file tax returns Military quarters allotments, Tax-exempt military quarters allowances. E file tax returns Naval officers on permanent duty aboard ship, Members of the Armed Forces. E file tax returns Permanent duty overseas, Members of the Armed Forces. E file tax returns Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. E file tax returns , Ministers' and military housing allowance. E file tax returns Rehabilitative program payments, Veterans' benefits. E file tax returns Reserves, Armed Forces reservists traveling more than 100 miles from home. E file tax returns Retirees' pay Taxable income, Military retirement pay. E file tax returns Uniforms, Military uniforms. E file tax returns Wages, Military Armed Forces Retiree's pay withholding, Military retirees. E file tax returns Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. E file tax returns Capital gains or losses from sale or trade of, Investment interest deducted. E file tax returns Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. E file tax returns Fees not included in basis, Settlement costs. E file tax returns At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. E file tax returns ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). E file tax returns Attachment of wages, Garnisheed wages. E file tax returns Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. E file tax returns Title to property, for preparation, filing, etc. E file tax returns , Settlement costs. E file tax returns Audits Travel expense records, If your return is examined. E file tax returns Auto insurance Medical expenses covered by, not deductible, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Automatic extension of time to file, Automatic Extension, When to file. E file tax returns Form 4868, E-file options. E file tax returns Automatic investment services Holding period, determination of, Automatic investment service. E file tax returns Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. E file tax returns Back pay, award for, Back pay awards. E file tax returns Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. E file tax returns Backup withholding, Backup Withholding, Backup withholding. E file tax returns , Backup withholding. E file tax returns Dividend income, Backup withholding. E file tax returns , Reporting tax withheld. E file tax returns Penalties, Penalties. E file tax returns Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. E file tax returns Reporting on Schedule D (Form 1040), How to report. E file tax returns Claim for refund, Exceptions for special types of refunds. E file tax returns , Filing a claim for refund. E file tax returns Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. E file tax returns Short-term capital loss, How to report bad debts. E file tax returns When deductible, When deductible. E file tax returns Baggage Business-related travel expense, Table 26-1. E file tax returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. E file tax returns Balance due, Refund or balance due. E file tax returns Bankruptcy Canceled debt not deemed to be income, Excluded debt. E file tax returns Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. E file tax returns Banks Automatic investment service, determination of holding period, Automatic investment service. E file tax returns IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. E file tax returns Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. E file tax returns Basis of purchase, Bargain purchases. E file tax returns Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. E file tax returns Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. E file tax returns Bargain purchases, Bargain purchases. E file tax returns Bonds, Stocks and Bonds, Bond premium. E file tax returns Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. E file tax returns , Partly taxable. E file tax returns Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. E file tax returns Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. E file tax returns Other than cost, Basis Other Than Cost, Tax-exempt obligations. E file tax returns , No gain or loss. E file tax returns Points not to be included, Settlement costs. E file tax returns , Points. E file tax returns Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. E file tax returns Stock or stock rights, Basis. E file tax returns Tax-exempt obligations Bonds, Tax-exempt obligations. E file tax returns Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. E file tax returns Beneficiaries, Beneficiary of an estate or trust. E file tax returns , Rollover by surviving spouse. E file tax returns , Estate and trust income. E file tax returns , Losses. E file tax returns (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. E file tax returns , Losses. E file tax returns , Gifts and inheritances. E file tax returns , Income from property received as a gift. E file tax returns (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. E file tax returns Bingo, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Birth of child, Death or birth of child. E file tax returns Head of household, qualifying person to file as, Death or birth. E file tax returns , Death or birth. E file tax returns Social security number to be obtained, Born and died in 2013. E file tax returns Birth of dependent, Death or birth. E file tax returns Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. E file tax returns Guide dogs, deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. E file tax returns Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. E file tax returns Donations of, Cars, boats, and airplanes. E file tax returns Body scan, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Bona fide business purpose Travel expenses, Bona fide business purpose. E file tax returns Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. E file tax returns , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. E file tax returns Convertible bonds, Convertible stocks and bonds. E file tax returns Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. E file tax returns Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. E file tax returns Retirement of, Retirement bonds. E file tax returns , Redemption or retirement of bonds. E file tax returns Sale of, Bonds Sold Between Interest Dates Savings, U. E file tax returns S. E file tax returns Savings Bonds, Series HH bonds. E file tax returns , Series EE and series I bonds. E file tax returns Sold at premium, computation of adjusted basis, Bond premium. E file tax returns State or local government, tax-exempt, Tax-exempt state and local government bonds. E file tax returns Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. E file tax returns , Employee awards or bonuses. E file tax returns Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. E file tax returns Borrowed funds, Loans. E file tax returns , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. E file tax returns Bottled water, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Boy Scouts Charitable contributions to, Examples. E file tax returns , Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Breach of contract Damages as income, Court awards and damages. E file tax returns employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Bribes, Bribes. E file tax returns , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. E file tax returns , Brokers' commissions. E file tax returns Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. E file tax returns Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. E file tax returns Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. E file tax returns Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. E file tax returns , Allowances and reimbursements. E file tax returns Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. E file tax returns Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. E file tax returns Basis for depreciation, Basis for depreciation. E file tax returns Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. E file tax returns Business tax credits Claim for refund, Exceptions for special types of refunds. E file tax returns Business use of home, Home Office C Cafeteria plans, Cafeteria plans. E file tax returns Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. E file tax returns Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. E file tax returns Campaign contributions, Campaign contributions. E file tax returns , Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. E file tax returns Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. E file tax returns Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. E file tax returns Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. E file tax returns , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. E file tax returns Carryover of, Long-term gains and losses. E file tax returns , Capital loss carryover. E file tax returns Worksheet, Figuring your carryover. E file tax returns Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. E file tax returns , Capital gain distributions and qualified dividends. E file tax returns Collectibles, Investment interest deducted. E file tax returns Deductions, Capital Losses Limit on, Limit on deduction. E file tax returns Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. E file tax returns , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. E file tax returns Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. E file tax returns Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. E file tax returns , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. E file tax returns Net long-term capital loss, Long-term gains and losses. E file tax returns Sale of personal items, Sale of personal items. E file tax returns Sale or trade of property held more than 1 year, Long-term or short-term. E file tax returns , Long-term gains and losses. E file tax returns Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. E file tax returns State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. E file tax returns Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. E file tax returns Total net loss, Total net gain or loss. E file tax returns Undistributed gains, Long-term gains and losses. E file tax returns Credit for tax on, Undistributed capital gains of mutual funds and REITs. E file tax returns , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. E file tax returns Car pools, Car pools. E file tax returns , Car pools. E file tax returns Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. E file tax returns Carryovers Capital loss, Long-term gains and losses. E file tax returns , Capital loss carryover. E file tax returns Worksheet, Figuring your carryover. E file tax returns Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. E file tax returns , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. E file tax returns Value determination, Car value. E file tax returns Willful negligence or intentional act as cause, Nondeductible losses. E file tax returns Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. E file tax returns Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. E file tax returns Books to determine fair market value, Car value. E file tax returns Business and personal use, allocation between, Business and personal use. E file tax returns , Separating expenses. E file tax returns Business-related travel expenses, Table 26-1. E file tax returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. E file tax returns Car pools, Car pools. E file tax returns Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. E file tax returns Charitable organization service, use for, Car expenses. E file tax returns Depreciation, Depreciation and section 179 deductions. E file tax returns Donations of, Cars, boats, and airplanes. E file tax returns Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). E file tax returns Form 2106 or 2106-EZ, how to fill out, Car expenses. E file tax returns Hauling tools or instruments, Hauling tools or instruments. E file tax returns Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. E file tax returns Medical transportation, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns , Transportation, Car expenses. E file tax returns Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. E file tax returns Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. E file tax returns Work-related education, transportation for, Using your car. E file tax returns Cash Dividends paid as, Introduction Rebates, Cash rebates. E file tax returns Sales of property for, Payment of cash. E file tax returns Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. E file tax returns Bad debts, Basis in bad debt required. E file tax returns Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. E file tax returns Taxes paid during tax year, deduction of, You must pay the tax during your tax year. E file tax returns Worthless securities and negotiable promissory notes, Worthless securities. E file tax returns Cash rebates, Cash rebates. E file tax returns Casualties, Home destroyed or condemned. E file tax returns Casualty insurance Premiums not in property basis, Settlement costs. E file tax returns Reimbursements from, Casualty insurance and other reimbursements. E file tax returns Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). E file tax returns , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. E file tax returns , Involuntary Conversions, Adjusted Basis, Adjustments to basis. E file tax returns Amount of loss, Figuring a Loss Appraisals, Appraisal. E file tax returns , Costs of photographs and appraisals. E file tax returns Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. E file tax returns Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. E file tax returns Photographs and appraisals, Costs of photographs and appraisals. E file tax returns Deductible losses, Deductible losses. E file tax returns $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. E file tax returns Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. E file tax returns Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. E file tax returns , Disaster relief. E file tax returns (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. E file tax returns Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. E file tax returns Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). E file tax returns Nondeductible losses, Deductible losses. E file tax returns Proof of loss, Casualty loss proof. E file tax returns Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. E file tax returns Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. E file tax returns , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. E file tax returns Certificates of deposit (CDs), Certificates of deposit (CDs). E file tax returns , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. E file tax returns Change of address, Change of Address Change of name, Name change. E file tax returns , Name changed. E file tax returns Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Token items. E file tax returns , Written statement. E file tax returns , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. E file tax returns , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. E file tax returns , Capital gain property. E file tax returns , Amount of deduction — general rule. E file tax returns , Bargain sales. E file tax returns , When To Deduct, Time of making contribution. E file tax returns , Noncash Contributions, Additional records. E file tax returns , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). E file tax returns Charity benefit events Deduction amount for charitable contributions, Charity benefit events. E file tax returns Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. E file tax returns Checks As charitable contributions, Checks. E file tax returns Canceled checks as evidence of travel expenses, Canceled check. E file tax returns Constructive receipt of, Check received or available. E file tax returns Child Foster child, Rule 10. E file tax returns You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. E file tax returns You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. E file tax returns Child and dependent care credit, You can use Form 1040A if all of the following apply. E file tax returns Due diligence, Getting the information. E file tax returns Earned income, Earned income. E file tax returns Full-time student, Rule for student-spouse or spouse not able to care for self. E file tax returns Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. E file tax returns Child care, You can use Form 1040A if all of the following apply. E file tax returns Babysitting, Babysitting. E file tax returns Care providers, Childcare providers. E file tax returns Expenses, Child care expenses. E file tax returns Nursing care for healthy baby, not deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Child custody, Custodial parent and noncustodial parent. E file tax returns Child support, Child support payments. E file tax returns Alimony, difference from, Payments not alimony. E file tax returns , Alimony requirements. E file tax returns , Child support. E file tax returns Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. E file tax returns , Child tax credit. E file tax returns , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. E file tax returns Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. E file tax returns Birth of child Head of household, qualifying person to file as, Death or birth. E file tax returns , Death or birth. E file tax returns Social security number to be obtained, Born and died in 2013. E file tax returns Care providers, Childcare providers. E file tax returns (see also Child care) Child's tax, figuring of, Step 3. E file tax returns Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. E file tax returns Credit for, Who Should File, You can use Form 1040A if all of the following apply. E file tax returns (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. E file tax returns Death of child Head of household, qualifying person to file as, Death or birth. E file tax returns , Death or birth. E file tax returns Deductions, Line 2 (deductions). E file tax returns Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. E file tax returns Filing requirements, Child's earnings. E file tax returns As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. E file tax returns , Income from property received as a gift. E file tax returns Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. E file tax returns Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. E file tax returns Investment income of, Tax on unearned income of certain children. E file tax returns Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. E file tax returns Kidnapped, Kidnapped child. E file tax returns , Kidnapped child. E file tax returns Net unearned income, figuring of, Step 1. E file tax returns Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. E file tax returns Property received as gift, income from, Income from property received as a gift. E file tax returns Signing return, parent for child, Spouse unable to sign. E file tax returns Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. E file tax returns Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. E file tax returns Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. E file tax returns Unearned income of, Tax on unearned income of certain children. E file tax returns Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. E file tax returns Unearned income defined, Unearned income defined. E file tax returns Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. E file tax returns Churches, temples, etc. E file tax returns Charitable contributions to, Examples. E file tax returns , Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. E file tax returns Citizen or resident test, Citizen or Resident Test Citizens outside U. E file tax returns S. E file tax returns Business travel outside U. E file tax returns S. E file tax returns , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. E file tax returns Standard meal allowance, Standard meal allowance for areas outside the continental United States. E file tax returns Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. E file tax returns S. E file tax returns Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. E file tax returns Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. E file tax returns Civil service retirement benefits, Civil service retirement benefits. E file tax returns Civil suits, Court awards and damages. E file tax returns (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. E file tax returns Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. E file tax returns , Ministers' and military housing allowance. E file tax returns Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. E file tax returns Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. E file tax returns Closing costs Real property transactions, Settlement costs. E file tax returns Sale of home, Settlement fees or closing costs. E file tax returns Clothing Military, Military uniforms. E file tax returns Moth damage, not casualty loss, Progressive deterioration. E file tax returns Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. E file tax returns Used clothing, charitable deduction for fair market value, Used clothing and household items. E file tax returns work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. E file tax returns Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. E file tax returns Coal and iron ore, Coal and iron ore. E file tax returns Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. E file tax returns Gains or losses from sale or trade of, Investment interest deducted. E file tax returns IRA investment in, Investment in Collectibles, Exception. E file tax returns College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. E file tax returns , Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. E file tax returns Education costs, Qualified tuition programs (QTPs). E file tax returns (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. E file tax returns Commission drivers Deduction of expenses, Statutory employees. E file tax returns Commissions, Supplemental Wages Advance, Advance commissions and other earnings. E file tax returns IRAs with brokers, Brokers' commissions. E file tax returns , Brokers' commissions. E file tax returns Property basis to include when buyer pays, Settlement costs. E file tax returns Sharing of (kickbacks), Kickbacks. E file tax returns Unearned, deduction for repayment of, Advance commissions and other earnings. E file tax returns Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. E file tax returns Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. E file tax returns , Community property. E file tax returns Alimony, difference from, Payments not alimony. E file tax returns IRAs, Community property laws. E file tax returns Married filing separately, Community property states. E file tax returns Medical and dental expenses, Community property states. E file tax returns Commuting expenses, Commuting expenses. E file tax returns , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. E file tax returns Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. E file tax returns Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. E file tax returns Unemployment, Unemployment compensation. E file tax returns Computation of tax, Computations Equal amounts, Equal amounts. E file tax returns Negative amounts, Negative amounts. E file tax returns Rounding off dollars, Rounding off dollars. E file tax returns Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. E file tax returns , Condemnations. E file tax returns Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. E file tax returns Period of ownership and use, Previous home destroyed or condemned. E file tax returns Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. E file tax returns Constructive receipt of income, Constructive receipt. E file tax returns , Payment to an agent. E file tax returns , Constructive receipt. E file tax returns Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. E file tax returns , Contributions, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. E file tax returns Political, Political Contributions Reservist repayments, Qualified reservist repayments. E file tax returns Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. E file tax returns Related party transactions, Losses on sales or trades of property. E file tax returns Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. E file tax returns Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. E file tax returns Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. E file tax returns Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. E file tax returns Sale or trade of Form 1099-S to report, Form 1099-S transactions. E file tax returns Period of ownership and use, Cooperative apartment. E file tax returns Cooperatives Patronage dividends, Patronage dividends. E file tax returns Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. E file tax returns Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. E file tax returns , Losses on sales or trades of property. E file tax returns Director fees as self-employment income, Corporate director. E file tax returns Reorganizations and nontaxable trade of stock, Corporate reorganizations. E file tax returns Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Cosmetics Not deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. E file tax returns , Partly taxable. E file tax returns Cost-of-living allowances, Government cost-of-living allowances. E file tax returns Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. E file tax returns Examples of Charitable Contributions—A Quick Check, Membership fees or dues. E file tax returns Entertainment expense deduction not allowed, Club dues and membership fees. E file tax returns Coupon bonds, Coupon bonds. E file tax returns Court awards and damages (see Damages from lawsuits) Cousin, Cousin. E file tax returns Coverdell ESAs Additional tax on, Other taxes. E file tax returns CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. E file tax returns Charitable contributions charged to, Credit card. E file tax returns Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. E file tax returns , Credit for child and dependent care expenses. E file tax returns Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. E file tax returns , Credit for the elderly or the disabled. E file tax returns Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. E file tax returns Credit reports Costs not included in property basis, Settlement costs. E file tax returns Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. E file tax returns , Earned income credit. E file tax returns , Credit for child and dependent care expenses. E file tax returns , Credit for the elderly or the disabled. E file tax returns , Earned income credit. E file tax returns , Credit for child and dependent care expenses. E file tax returns , Credit for the elderly or the disabled. E file tax returns , Earned income credit. E file tax returns Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. E file tax returns , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. E file tax returns Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. E file tax returns Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. E file tax returns Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. E file tax returns D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. E file tax returns , Disaster relief. E file tax returns (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. E file tax returns Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. E file tax returns , Childcare providers. E file tax returns , Care outside your home. E file tax returns (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. E file tax returns Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. E file tax returns Death of dependent, Death or birth. E file tax returns Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. E file tax returns , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. E file tax returns Paid by another, Debts paid for you. E file tax returns Payoff of debt included in sales transaction, Debt paid off. E file tax returns Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. E file tax returns Refund offset against, Refunds. E file tax returns , Offset against debts. E file tax returns Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. E file tax returns Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. E file tax returns Due dates, Filing for a decedent. E file tax returns Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. E file tax returns Spouse's death, Spouse died during the year. E file tax returns , Spouse died. E file tax returns Standard deduction, Decedent's final return. E file tax returns Transfer of property at death, Other property transactions. E file tax returns Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. E file tax returns Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. E file tax returns , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. E file tax returns , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. E file tax returns Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. E file tax returns Interest (see Interest payments) Investment expenses, Investment expenses. E file tax returns IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. E file tax returns (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. E file tax returns Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. E file tax returns Performing artists' expenses, Expenses of certain performing artists. E file tax returns Prepaid insurance premiums, Prepaid insurance premiums. E file tax returns Prescription medicines, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Rental expenses, When to deduct. E file tax returns Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. E file tax returns Car expenses, Depreciation and section 179 deductions. E file tax returns Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. E file tax returns Stop-smoking programs, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. E file tax returns Recording fees, basis to include, Real estate taxes. E file tax returns Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. E file tax returns Nonqualified plans, Nonqualified deferred compensation plans. E file tax returns Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. E file tax returns Delivery services, Private delivery services. E file tax returns Business-related travel expense, Table 26-1. E file tax returns Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. E file tax returns Demutualization of life insurance companies, Demutualization of life insurance companies. E file tax returns Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Dependent care Benefits, Dependent care benefits. E file tax returns , Dependent Care Benefits Center, Dependent care center. E file tax returns Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. E file tax returns , Exception for adopted child. E file tax returns , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). E file tax returns (see also Child tax credit) Birth of, Death or birth. E file tax returns Born and died within year, Exception. E file tax returns , Born and died in 2013. E file tax returns Death of, Death or birth. E file tax returns Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. E file tax returns Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. E file tax returns Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). E file tax returns , Taxpayer identification numbers for aliens. E file tax returns Alien dependents, Born and died in 2013. E file tax returns Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. E file tax returns Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. E file tax returns Deposits, Fees and deposits. E file tax returns Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. E file tax returns Depreciation Adjustment to basis for, Depreciation and section 179 deduction. E file tax returns Cars, Depreciation and section 179 deductions. E file tax returns Change of use of property, Basis for depreciation. E file tax returns Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. E file tax returns Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. E file tax returns Land, no depreciation of, Land. E file tax returns Rental property, Depreciation. E file tax returns , Depreciation Designated Roth Account Defined. E file tax returns , Designated Roth accounts. E file tax returns Designated Roth account, Designated Roth accounts. E file tax returns , Designated Roth accounts. E file tax returns Destroyed records, Destroyed records. E file tax returns Diaper service, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Differential wage payments, Differential wage payments. E file tax returns Differential wages Wages for reservists Military reserves, Differential wage payments. E file tax returns Direct deposit of refunds, Refunds Directors' fees, Corporate director. E file tax returns Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. E file tax returns , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. E file tax returns Armed forces, Disability. E file tax returns Blind (see Blind persons) Cafeteria plans, Cafeteria plans. E file tax returns Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. E file tax returns Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. E file tax returns Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. E file tax returns Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. E file tax returns Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. E file tax returns Social security and railroad retirement benefits, deductions for, Disability payments. E file tax returns Special school or home for, deductibility of medical expense, Table 21-1. E file tax returns Medical and Dental Expenses Checklist. E file tax returns See Publication 502 for more information about these and other expenses. E file tax returns Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. E file tax returns Workers' compensation, Workers' Compensation Disability Income, Disability income. E file tax returns Disability benefits Earned income credit, Form 4029. E file tax returns Disability insurance payments Earned income credit, Disability insurance payments. E file tax returns Disability, permanent and total disability, Permanent and total disability. E file tax returns Disabled Child, Permanently and totally disabled. E file tax returns Dependent, Disabled dependent working at sheltered workshop. E file tax returns Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. E file tax returns , Disaster relief payments. E file tax returns , Disaster relief. E file tax returns (see also Terrorist attacks) Cash gifts to victims, Cash gifts. E file tax returns Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. E file tax returns Unemployment assistance, Types of unemployment compensation. E file tax returns Employer's emergency disaster fund, Employer's emergency disaster fund. E file tax returns Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. E file tax returns Grants or payments, Disaster relief grants. E file tax returns Replacement of lost or destroyed property, Disaster relief. E file tax returns Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. E file tax returns , Adjusted Basis Disclosure statement, Disclosure statement. E file tax returns Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. E file tax returns Distributions, Eligible rollover distributions. E file tax returns (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). E file tax returns Qualified reservist, Qualified reservist distributions. E file tax returns Required minimum distributions, Required distributions. E file tax returns , Required distributions. E file tax returns , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. E file tax returns Dividends, Dividends and Other Distributions, Form 1099-DIV. E file tax returns , More information. E file tax returns (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. E file tax returns Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. E file tax returns Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. E file tax returns Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. E file tax returns Insurance dividends, Dividends on insurance policies. E file tax returns Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. E file tax returns Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. E file tax returns Qualified, Qualified Dividends, Qualified dividends. E file tax returns Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. E file tax returns Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. E file tax returns Sold stock, Dividends on stock sold. E file tax returns Stockholder debts when canceled as, Stockholder debt. E file tax returns Veterans' insurance, Dividends on veterans' insurance. E file tax returns Divorced parents, Children of divorced or separated parents (or parents who live apart). E file tax returns , Applying this special rule to divorced or separated parents (or parents who live apart). E file tax returns Divorced taxpayers, Alimony. E file tax returns (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. E file tax returns Child custody, Custodial parent and noncustodial parent. E file tax returns Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. E file tax returns Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. E file tax returns , Divorced persons. E file tax returns IRAs, Kay Bailey Hutchison Spousal IRA. E file tax returns , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. E file tax returns Mortgage interest, payment as alimony, Divorced or separated individuals. E file tax returns Personal exemption, Divorced or separated spouse. E file tax returns Real estate taxes, allocation of, Divorced individuals. E file tax returns Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. E file tax returns Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. E file tax returns Domestic help Withholding, Household workers. E file tax returns Domestic help, no exemption for, Housekeepers, maids, or servants. E file tax returns