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File 2013 State Taxes

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File 2013 State Taxes

File 2013 state taxes 1. File 2013 state taxes   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). File 2013 state taxes  You can set up and make contributions to an IRA if you receive taxable compensation. File 2013 state taxes Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. File 2013 state taxes For more information about IRAs, see Publication 590. File 2013 state taxes Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. File 2013 state taxes The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. File 2013 state taxes Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. File 2013 state taxes Many types of educational assistance are tax free if they meet the requirements discussed here. File 2013 state taxes Special rules apply to U. File 2013 state taxes S. File 2013 state taxes citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. File 2013 state taxes For information about these rules, see Publication 54, Tax Guide for U. File 2013 state taxes S. File 2013 state taxes Citizens and Resident Aliens Abroad. File 2013 state taxes Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. File 2013 state taxes A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. File 2013 state taxes Amount of scholarship or fellowship. File 2013 state taxes   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. File 2013 state taxes This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. File 2013 state taxes The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. File 2013 state taxes Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. File 2013 state taxes Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. File 2013 state taxes A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. File 2013 state taxes (But for exceptions, see Payment for services,later. File 2013 state taxes Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. File 2013 state taxes Candidate for a degree. File 2013 state taxes   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. File 2013 state taxes Eligible educational institution. File 2013 state taxes   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2013 state taxes Qualified education expenses. File 2013 state taxes   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 2013 state taxes These items must be required of all students in your course of instruction. File 2013 state taxes Expenses that do not qualify. File 2013 state taxes   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 2013 state taxes Payment for services. File 2013 state taxes   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. File 2013 state taxes This applies even if all candidates for a degree must perform the services to receive the degree. File 2013 state taxes (See exceptions next. File 2013 state taxes ) Exceptions. File 2013 state taxes   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2013 state taxes Example 1. File 2013 state taxes You received a scholarship of $2,500. File 2013 state taxes The scholarship was not received under either of the exceptions mentioned above. File 2013 state taxes As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. File 2013 state taxes Of the $2,500 scholarship, $1,000 represents payment for teaching. File 2013 state taxes The provider of your scholarship gives you a Form W-2 showing $1,000 as income. File 2013 state taxes Your qualified education expenses were at least $1,500. File 2013 state taxes Assuming that all other conditions are met, $1,500 of your scholarship is tax free. File 2013 state taxes The $1,000 you received for teaching is taxable. File 2013 state taxes Example 2. File 2013 state taxes You are a candidate for a degree at a medical school. File 2013 state taxes You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. File 2013 state taxes The terms of your scholarship require you to perform future services. File 2013 state taxes A substantial penalty applies if you do not comply. File 2013 state taxes The entire amount of your grant is taxable as payment for services in the year it is received. File 2013 state taxes Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. File 2013 state taxes Worksheet 1-1. File 2013 state taxes    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. File 2013 state taxes    Worksheet 1-1. File 2013 state taxes Taxable Scholarship and Fellowship Income 1. File 2013 state taxes Enter the total amount of any scholarship or fellowship for 2013. File 2013 state taxes See Amount of scholarship or fellowship, earlier. File 2013 state taxes 1. File 2013 state taxes       If you are a degree candidate at an eligible educational institution, go to line 2. File 2013 state taxes If you are not a degree candidate at an eligible educational institution, stop here. File 2013 state taxes The entire amount is taxable. File 2013 state taxes For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. File 2013 state taxes       2. File 2013 state taxes Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. File 2013 state taxes (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2013 state taxes ) 2. File 2013 state taxes     3. File 2013 state taxes Subtract line 2 from line 1 3. File 2013 state taxes     4. File 2013 state taxes Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. File 2013 state taxes     5. File 2013 state taxes Subtract line 4 from line 3 5. File 2013 state taxes     6. File 2013 state taxes Enter the amount of your qualified education expenses 6. File 2013 state taxes     7. File 2013 state taxes Enter the smaller of line 5 or line 6. File 2013 state taxes This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. File 2013 state taxes     8. File 2013 state taxes Subtract line 7 from line 5 8. File 2013 state taxes     9. File 2013 state taxes Taxable part. File 2013 state taxes Add lines 2, 4, and 8. File 2013 state taxes See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. File 2013 state taxes     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. File 2013 state taxes You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. File 2013 state taxes Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. File 2013 state taxes If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. File 2013 state taxes If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. File 2013 state taxes You must report the taxable amount whether or not you received a Form W-2. File 2013 state taxes If you receive an incorrect Form W-2, ask the payer for a corrected one. File 2013 state taxes For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. File 2013 state taxes How To Report How you report any taxable scholarship or fellowship income depends on which return you file. File 2013 state taxes Form 1040EZ. File 2013 state taxes   If you file Form 1040EZ, include the taxable amount in the total on line 1. File 2013 state taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. File 2013 state taxes Form 1040A. File 2013 state taxes   If you file Form 1040A, include the taxable amount in the total on line 7. File 2013 state taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. File 2013 state taxes Form 1040. File 2013 state taxes   If you file Form 1040, include the taxable amount in the total on line 7. File 2013 state taxes If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. File 2013 state taxes Schedule SE (Form 1040). File 2013 state taxes   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. File 2013 state taxes If your net earnings are $400 or more, you must pay self-employment tax. File 2013 state taxes Use Schedule SE, Self-Employment Tax, to figure this tax. File 2013 state taxes Form 1040NR. File 2013 state taxes   If you file Form 1040NR, report the taxable amount on line 12. File 2013 state taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. File 2013 state taxes S. File 2013 state taxes Source Income Subject to Withholding. File 2013 state taxes See the Instructions for Form 1040NR for more information. File 2013 state taxes Form 1040NR-EZ. File 2013 state taxes   If you file Form 1040NR-EZ, report the taxable amount on line 5. File 2013 state taxes Generally, you must report the amount shown in box 2 of Form(s) 1042-S. File 2013 state taxes See the Instructions for Form 1040NR-EZ for more information. File 2013 state taxes Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. File 2013 state taxes Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. File 2013 state taxes Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. File 2013 state taxes They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. File 2013 state taxes Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. File 2013 state taxes Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. File 2013 state taxes Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. File 2013 state taxes Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. File 2013 state taxes Do not include these payments as income on your federal tax return. File 2013 state taxes If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. File 2013 state taxes This applies only to the part of your VA payments that is required to be used for education expenses. File 2013 state taxes You may want to visit the Veteran's Administration website at www. File 2013 state taxes gibill. File 2013 state taxes va. File 2013 state taxes gov for specific information about the various VA benefits for education. File 2013 state taxes Example. File 2013 state taxes You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. File 2013 state taxes Neither of these benefits is taxable and you do not report them on your tax return. File 2013 state taxes You also want to claim an American opportunity credit on your return. File 2013 state taxes You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). File 2013 state taxes To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. File 2013 state taxes You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. File 2013 state taxes Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. File 2013 state taxes This is called a “tuition reduction. File 2013 state taxes ” You do not have to include a qualified tuition reduction in your income. File 2013 state taxes A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. File 2013 state taxes You do not have to use the tuition reduction at the eligible educational institution from which you received it. File 2013 state taxes In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. File 2013 state taxes The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. File 2013 state taxes You must include in your income any tuition reduction you receive that is payment for your services. File 2013 state taxes Eligible educational institution. File 2013 state taxes   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2013 state taxes Officers, owners, and highly compensated employees. File 2013 state taxes   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. File 2013 state taxes This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. File 2013 state taxes The group must be defined under a reasonable classification set up by the employer. File 2013 state taxes The classification must not discriminate in favor of owners, officers, or highly compensated employees. File 2013 state taxes Payment for services. File 2013 state taxes   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. File 2013 state taxes This applies even if all candidates for a degree must perform the services to receive the degree. File 2013 state taxes (See below for exceptions. File 2013 state taxes ) Exceptions. File 2013 state taxes   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2013 state taxes Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. File 2013 state taxes You are an employee of the eligible educational institution. File 2013 state taxes You were an employee of the eligible educational institution, but you retired or left on disability. File 2013 state taxes You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. File 2013 state taxes You are the dependent child or spouse of an individual described in (1) through (3), above. File 2013 state taxes Child of deceased parents. File 2013 state taxes   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. File 2013 state taxes Child of divorced parents. File 2013 state taxes   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. File 2013 state taxes Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. File 2013 state taxes It is provided by an eligible educational institution. File 2013 state taxes You are a graduate student who performs teaching or research activities for the educational institution. File 2013 state taxes You must include in income any other tuition reductions for graduate education that you receive. File 2013 state taxes How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. File 2013 state taxes Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). File 2013 state taxes Prev  Up  Next   Home   More Online Publications

Topic 506 - Charitable Contributions

Charitable contributions are deductible only if you itemize deductions on Form 1040, Schedule A (PDF).

To be deductible, charitable contributions must be made to qualified organizations. Payments to individuals are never deductible. See Publication 526, Charitable Contributions. To determine if the organization that you have contributed to qualifies as a charitable organization for income tax deductions, review Exempt Organizations Select Check on the IRS.gov website.

If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

For a contribution of cash, check, or other monetary gift (regardless of amount), you must maintain as a record of the contribution a bank record or a written communication from the qualified organization containing the name of the organization, the date of the contribution, and the amount of the contribution. In addition to deducting your cash contributions, you generally can deduct the fair market value of any other property you donate to qualified organizations. See Publication 561, Determining the Value of Donated Property. For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.

You must fill out Form 8283 (PDF), and attach it to your return, if your deduction for a noncash contribution is more than $500. If you claim a deduction for a contribution of noncash property worth $5,000 or less, you must fill out Form 8283, Section A. If you claim a deduction for a contribution of noncash property worth more than $5,000, you will need a qualified appraisal of the noncash property and must fill out Form 8283, Section B. If you claim a deduction for a contribution of noncash property worth more than $500,000, you also will need to attach the qualified appraisal to your return.

Special rules apply to donations of certain types of property such as automobiles, inventory and investments that have appreciated in value. For more information, refer to Publication 526, Charitable Contributions. For information on determining the value of your noncash contributions, refer to Publication 561, Determining the Value of Donated Property.

Page Last Reviewed or Updated: December 12, 2013

The File 2013 State Taxes

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