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Filing And Amended Tax Return

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Filing And Amended Tax Return

Filing and amended tax return 3. Filing and amended tax return   Lifetime Learning Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Filing and amended tax return They are the American opportunity credit and the lifetime learning credit. Filing and amended tax return This chapter discusses the lifetime learning credit. Filing and amended tax return The American opportunity credit is discussed in chapter 2, The American Opportunity Credit . Filing and amended tax return This chapter explains: Who can claim the lifetime learning credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Filing and amended tax return What is the tax benefit of the lifetime learning credit. Filing and amended tax return   For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all eligible students. Filing and amended tax return There is no limit on the number of years the lifetime learning credit can be claimed for each student. Filing and amended tax return   A tax credit reduces the amount of income tax you may have to pay. Filing and amended tax return Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Filing and amended tax return The lifetime learning credit is a nonrefundable credit. Filing and amended tax return This means that it can reduce your tax to zero, but if the credit is more than your tax the excess will not be refunded to you. Filing and amended tax return   Your allowable lifetime learning credit may be limited by the amount of your income and the amount of your tax. Filing and amended tax return Can you claim more than one education credit this year. Filing and amended tax return   For each student, you can elect for any year only one of the credits. Filing and amended tax return For example, if you elect to take the lifetime learning credit for a child on your 2013 tax return, you cannot, for that same child, also claim the American opportunity credit for 2013. Filing and amended tax return   If you are eligible to claim the lifetime learning credit and you are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both. Filing and amended tax return   If you pay qualified education expenses for more than one student in the same year, you can choose to take certain credits on a per-student, per-year basis. Filing and amended tax return This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Filing and amended tax return Differences between the American opportunity and lifetime learning credits. Filing and amended tax return   There are several differences between these two credits. Filing and amended tax return For example, you can claim the American opportunity credit for the same student for no more than 4 tax years, but any year in which the Hope Scholarship Credit was claimed counts toward the 4 years. Filing and amended tax return However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Filing and amended tax return The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Filing and amended tax return Overview of the lifetime learning credit. Filing and amended tax return   See Table 3-1, Overview of the Lifetime Learning Credit for the basics of the lifetime learning credit. Filing and amended tax return The details are discussed in this chapter. Filing and amended tax return Can You Claim the Credit The following rules will help you determine if you are eligible to claim the lifetime learning credit on your tax return. Filing and amended tax return Who Can Claim the Credit Generally, you can claim the lifetime learning credit if all three of the following requirements are met. Filing and amended tax return You pay qualified education expenses of higher education. Filing and amended tax return You pay the education expenses for an eligible student. Filing and amended tax return The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Filing and amended tax return Table 3-1. Filing and amended tax return Overview of the Lifetime Learning Credit Maximum credit Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $127,000 if married filling jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available for an unlimited number of years Type of program required Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Available for one or more courses Felony drug conviction Felony drug convictions do not make the student ineligible Qualified expenses Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Note. Filing and amended tax return Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Filing and amended tax return “Qualified education expenses” are defined later under Qualified Education Expenses . Filing and amended tax return “Eligible students” are defined later under Who Is an Eligible Student . Filing and amended tax return A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Filing and amended tax return You may find Figure 3-1, Can You Claim the Lifetime Learning Credit for 2013 , later, helpful in determining if you can claim a lifetime learning credit on your tax return. Filing and amended tax return Who Cannot Claim the Credit You cannot claim the lifetime learning credit for 2013 if any of the following apply. Filing and amended tax return Your filing status is married filing separately. Filing and amended tax return You are listed as a dependent on another person's tax return (such as your parents'). Filing and amended tax return See Who Can Claim a Dependent's Expenses , later. Filing and amended tax return Your modified adjusted gross income (MAGI) is $63,000 or more ($127,000 or more in the case of a joint return). Filing and amended tax return MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Filing and amended tax return You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Filing and amended tax return More information on nonresident aliens can be found in Publication 519. Filing and amended tax return You claim the American Opportunity Credit (see chapter 2) or a Tuition and Fees Deduction (see chapter 6) for the same student in 2013. Filing and amended tax return What Expenses Qualify The lifetime learning credit is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Filing and amended tax return Generally, the credit is allowed for qualified education expenses paid in 2013 for an academic period beginning in 2013 or in the first 3 months of 2014. Filing and amended tax return For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 credit. Filing and amended tax return Academic period. Filing and amended tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Filing and amended tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Filing and amended tax return Paid with borrowed funds. Filing and amended tax return   You can claim a lifetime learning credit for qualified education expenses paid with the proceeds of a loan. Filing and amended tax return You use the expenses to figure the lifetime learning credit for the year in which the expenses are paid, not the year in which the loan is repaid. Filing and amended tax return Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Filing and amended tax return Student withdraws from class(es). Filing and amended tax return   You can claim a lifetime learning credit for qualified education expenses not refunded when a student withdraws. Filing and amended tax return Qualified Education Expenses For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. Filing and amended tax return The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills. Filing and amended tax return Eligible educational institution. Filing and amended tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Filing and amended tax return S. Filing and amended tax return Department of Education. Filing and amended tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing and amended tax return The educational institution should be able to tell you if it is an eligible educational institution. Filing and amended tax return   Certain educational institutions located outside the United States also participate in the U. Filing and amended tax return S. Filing and amended tax return Department of Education's Federal Student Aid (FSA) programs. Filing and amended tax return Related expenses. Filing and amended tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution for enrollment or attendance. Filing and amended tax return Prepaid expenses. Filing and amended tax return   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Filing and amended tax return See Academic period , earlier. Filing and amended tax return For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Filing and amended tax return You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Filing and amended tax return In the following examples, assume that each student is an eligible student at an eligible educational institution. Filing and amended tax return Example 1. Filing and amended tax return   Jackson is a sophomore in University V's degree program in dentistry. Filing and amended tax return This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Filing and amended tax return Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified expense. Filing and amended tax return Example 2. Filing and amended tax return   Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Filing and amended tax return The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Filing and amended tax return Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Filing and amended tax return Donna bought hers at College W's bookstore. Filing and amended tax return Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Filing and amended tax return Example 3. Filing and amended tax return   When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Filing and amended tax return This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and student government. Filing and amended tax return No portion of the fee covers personal expenses. Filing and amended tax return Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Filing and amended tax return Therefore, it is a qualified expense. Filing and amended tax return No Double Benefit Allowed You cannot do any of the following: Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim a lifetime learning credit based on those same expenses. Filing and amended tax return Claim a lifetime learning credit in the same year that you are claiming a tuition and fees deduction for the same student. Filing and amended tax return Claim a lifetime learning credit and an American opportunity credit based on the same qualified education expenses. Filing and amended tax return Claim a lifetime learning credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Filing and amended tax return See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Filing and amended tax return Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Filing and amended tax return See Adjustments to Qualified Education Expenses, next. Filing and amended tax return This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Figure 3-1 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Filing and amended tax return The result is the amount of adjusted qualified education expenses for each student. Filing and amended tax return Tax-free educational assistance. Filing and amended tax return   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Filing and amended tax return See Academic period , earlier. Filing and amended tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Filing and amended tax return This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Filing and amended tax return   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Filing and amended tax return If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Filing and amended tax return   Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Filing and amended tax return Generally, any scholarship or fellowship is treated as tax free. Filing and amended tax return However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Filing and amended tax return The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Filing and amended tax return The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Filing and amended tax return You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Filing and amended tax return For examples, see Coordination with Pell grants and other scholarships, later. Filing and amended tax return Refunds. Filing and amended tax return   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Filing and amended tax return Some tax-free educational assistance received after 2013 may be treated as a refund. Filing and amended tax return See Tax-free educational assistance , earlier. Filing and amended tax return Refunds received in 2013. Filing and amended tax return   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Filing and amended tax return Refunds received after 2013 but before your income tax return is filed. Filing and amended tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Filing and amended tax return Refunds received after 2013 and after your income tax return is filed. Filing and amended tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Filing and amended tax return See Credit recapture, next. Filing and amended tax return Credit recapture. Filing and amended tax return    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Filing and amended tax return You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Filing and amended tax return You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Filing and amended tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. Filing and amended tax return Example. Filing and amended tax return   You pay $9,300 in tuition and fees in December 2013, and your child began college in January 2014. Filing and amended tax return You filed your 2013 tax return on February 14, 2014, and claimed a lifetime learning credit of $1,860. Filing and amended tax return You claimed no other tax credits. Filing and amended tax return After you filed your return, your child withdrew from two courses and you received a refund of $2,900. Filing and amended tax return You must refigure your 2013 lifetime learning credit using $6,400 of qualified education expenses instead of $9,300. Filing and amended tax return The refigured credit is $1,280 and your tax liability increased by $580. Filing and amended tax return See instructions for your 2014 income tax return to determine where to include this tax. Filing and amended tax return If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Filing and amended tax return Amounts that do not reduce qualified education expenses. Filing and amended tax return   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Filing and amended tax return   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Filing and amended tax return The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Filing and amended tax return The use of the money is not restricted. Filing and amended tax return For examples, see Adjustments to Qualified Education Expenses in chapter 2, American Opportunity Credit. Filing and amended tax return Coordination with Pell grants and other scholarships. Filing and amended tax return   In some cases, you may be able to reduce your tax liability by including scholarships in income. Filing and amended tax return If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Filing and amended tax return The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Filing and amended tax return Example 1—No scholarship. Filing and amended tax return Judy Green, who is unmarried, is taking courses at a public community college to be recertified to teach in public schools. Filing and amended tax return Her AGI and her MAGI, for purposes of the credit, are $27,000. Filing and amended tax return Judy takes the standard deduction of $5,950 and personal exemption of $3,800, reducing her AGI to taxable income of $17,250 and her tax before credits is $2,156. Filing and amended tax return She claims no credits other than the lifetime learning credit. Filing and amended tax return In July 2013 she paid $700 for the summer 2013 semester; in August 2013 she paid $1,900 for the fall 2013 semester; and in December 2013 she paid another $1,900 for the spring semester beginning in January 2014. Filing and amended tax return Judy and the college meet all requirements for the lifetime learning tax credit. Filing and amended tax return She can use all of the $4,500 tuition she paid in 2013 when figuring her 2013 lifetime learning credit. Filing and amended tax return She claims a $900 lifetime learning credit and her tax after credits is $1,256. Filing and amended tax return Example 2—Scholarship excluded from income. Filing and amended tax return The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Filing and amended tax return Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. Filing and amended tax return If Judy excludes the scholarship from income, she will be deemed (for purposes of computing her education credit) as having used the scholarship to pay for tuition, required fees, and course materials. Filing and amended tax return Only $3,000 of the $4,500 tuition she paid in 2013 could be used when figuring her 2013 lifetime learning credit. Filing and amended tax return Her lifetime learning credit would be reduced to $600 and her tax after credits would be $1,556. Filing and amended tax return Example 3—Scholarship included in income. Filing and amended tax return The facts are the same as in Example 2—Scholarship excluded from income. Filing and amended tax return If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have used the entire scholarship to pay for room and board. Filing and amended tax return Judy's AGI will increase to $28,500, her taxable income would be $18,750, and her tax before credits would be $2,381. Filing and amended tax return She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Filing and amended tax return Judy could claim a $900 lifetime learning credit and her tax after credits would be $1,481. Filing and amended tax return Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Filing and amended tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Filing and amended tax return Sports, games, hobbies, and noncredit courses. Filing and amended tax return   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Filing and amended tax return However, if the course of instruction or other education is part of the student's degree program or is taken by the student to acquire or improve job skills, these expenses can qualify. Filing and amended tax return Comprehensive or bundled fees. Filing and amended tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. Filing and amended tax return If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Filing and amended tax return The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Filing and amended tax return See Figuring the Credit , later, for more information about Form 1098-T. Filing and amended tax return Who Is an Eligible Student For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Filing and amended tax return Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim a lifetime learning credit for your dependent's expenses for that year. Filing and amended tax return For you to claim a lifetime learning credit for your dependent's expenses, you must also claim an exemption for your dependent. Filing and amended tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Filing and amended tax return IF you. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return THEN only. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return claim an exemption on your tax return for a dependent who is an eligible student you can claim the lifetime learning credit based on that dependent's expenses. Filing and amended tax return The dependent cannot claim the credit. Filing and amended tax return do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the lifetime learning credit. Filing and amended tax return You cannot claim the credit based on this dependent's expenses. Filing and amended tax return Expenses paid by dependent. Filing and amended tax return   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Filing and amended tax return Include these expenses when figuring the amount of your lifetime learning credit. Filing and amended tax return    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Filing and amended tax return Expenses paid by you. Filing and amended tax return   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the lifetime learning credit. Filing and amended tax return If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the lifetime learning credit. Filing and amended tax return Expenses paid by others. Filing and amended tax return   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Filing and amended tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Filing and amended tax return If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Filing and amended tax return Example. Filing and amended tax return In 2013, Ms. Filing and amended tax return Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Filing and amended tax return For purposes of claiming a lifetime learning credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Filing and amended tax return Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim a lifetime learning credit. Filing and amended tax return If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim a lifetime learning credit. Filing and amended tax return If anyone else claims an exemption for Todd, Todd cannot claim a lifetime learning credit. Filing and amended tax return Tuition reduction. Filing and amended tax return   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Filing and amended tax return If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Filing and amended tax return For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Filing and amended tax return Figuring the Credit The amount of the lifetime learning credit is 20% of the first $10,000 of qualified education expenses you paid for all eligible students. Filing and amended tax return The maximum amount of lifetime learning credit you can claim for 2013 is $2,000 (20% × $10,000). Filing and amended tax return However, that amount may be reduced based on your MAGI. Filing and amended tax return See Effect of the Amount of Your Income on the Amount of Your Credit , later. Filing and amended tax return Example. Filing and amended tax return Bruce and Toni Harper are married and file a joint tax return. Filing and amended tax return For 2013, their MAGI is $75,000. Filing and amended tax return Toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. Filing and amended tax return She already has a bachelor's degree in history and wants to become a nurse. Filing and amended tax return In August 2013, Toni paid $5,000 of qualified education expenses for her fall 2013 semester. Filing and amended tax return Bruce and Toni can claim a $1,000 (20% × $5,000) lifetime learning credit on their 2013 joint tax return. Filing and amended tax return Form 1098-T. Filing and amended tax return   To help you figure your lifetime learning credit, the student should receive Form 1098-T. Filing and amended tax return Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Filing and amended tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Filing and amended tax return However, the amounts in boxes 1 and 2 of Form 1098-T might be different from what you paid. Filing and amended tax return When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Filing and amended tax return   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Filing and amended tax return    The eligible educational institution may ask for a completed Form W-9S, or similar statement to obtain the student's name, address, and taxpayer identification number. Filing and amended tax return Effect of the Amount of Your Income on the Amount of Your Credit The amount of your lifetime learning credit is phased out (gradually reduced) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Filing and amended tax return You cannot claim a lifetime learning credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Filing and amended tax return Modified adjusted gross income (MAGI). Filing and amended tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Filing and amended tax return MAGI when using Form 1040A. Filing and amended tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Filing and amended tax return MAGI when using Form 1040. Filing and amended tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Filing and amended tax return You can use Worksheet 3-1 to figure your MAGI. Filing and amended tax return Worksheet 3-1. Filing and amended tax return MAGI for the Lifetime Learning Credit 1. Filing and amended tax return Enter your adjusted gross income  (Form 1040, line 38)   1. Filing and amended tax return   2. Filing and amended tax return Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Filing and amended tax return       3. Filing and amended tax return Enter your foreign housing deduction (Form 2555, line 50)   3. Filing and amended tax return       4. Filing and amended tax return Enter the amount of income from Puerto Rico you are excluding   4. Filing and amended tax return       5. Filing and amended tax return Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Filing and amended tax return       6. Filing and amended tax return Add the amounts on lines 2, 3, 4, and 5   6. Filing and amended tax return   7. Filing and amended tax return Add the amounts on lines 1 and 6. Filing and amended tax return  This is your modified adjusted  gross income. Filing and amended tax return Enter this amount  on Form 8863, line 14   7. Filing and amended tax return   Phaseout. Filing and amended tax return   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 10-18 of Form 8863. Filing and amended tax return The same method is shown in the following example. Filing and amended tax return Example. Filing and amended tax return You are filing a joint return with a MAGI of $112,000. Filing and amended tax return In 2013, you paid $6,600 of qualified education expenses. Filing and amended tax return You figure the tentative lifetime learning credit (20% of the first $10,000 of qualified education expenses you paid for all eligible students). Filing and amended tax return The result is a $1,320 (20% x $6,600) tentative credit. Filing and amended tax return Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($1,320) by a fraction. Filing and amended tax return The numerator of the fraction is $127,000 (the upper limit for those filing a joint return) minus your MAGI. Filing and amended tax return The denominator is $20,000, the range of incomes for the phaseout ($107,000 to $127,000). Filing and amended tax return The result is the amount of your phased out (reduced) lifetime learning credit ($990). Filing and amended tax return   $1,320 × $127,000 − $112,000  $20,000 = $990   Claiming the Credit You claim the lifetime learning credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Filing and amended tax return Enter the credit on Form 1040, line 49, or Form 1040A, line 31. Filing and amended tax return Note. Filing and amended tax return In Appendix A, Illustrated Example of Education Credits at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Filing and amended tax return Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The Filing And Amended Tax Return

Filing and amended tax return Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Sala de Estar (Living Room) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Comedor (Dining Room) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Cocina (Kitchen) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Baños (Bathrooms) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Garaje (Garage) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Joyería (Jewelry) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return vehículos motorizados This image is too large to be displayed in the current screen. Filing and amended tax return Please click the link to view the image. Filing and amended tax return Hogar (Excluyendo su contenido) Hoja de Trabajo A. Filing and amended tax return Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. Filing and amended tax return         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. Filing and amended tax return   Anote el precio de compra de la vivienda dañada o destruida. Filing and amended tax return (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). Filing and amended tax return 1. Filing and amended tax return     2. Filing and amended tax return   Puntos pagados por el vendedor para una vivienda comprada después de 1990. Filing and amended tax return No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. Filing and amended tax return     3. Filing and amended tax return   Reste la línea 2 de la línea 1 3. Filing and amended tax return     4. Filing and amended tax return   Cargos por liquidación o costos de cierre. Filing and amended tax return (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). Filing and amended tax return Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. Filing and amended tax return         a. Filing and amended tax return Honorarios por estudios de escritura 4a. Filing and amended tax return       b. Filing and amended tax return Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. Filing and amended tax return       c. Filing and amended tax return Estudios topográficos 4c. Filing and amended tax return       d. Filing and amended tax return Seguro de escritura de propietario 4d. Filing and amended tax return       e. Filing and amended tax return Impuestos de traspaso o de sello 4e. Filing and amended tax return       f. Filing and amended tax return Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. Filing and amended tax return       g. Filing and amended tax return Otros gastos 4g. Filing and amended tax return     5. Filing and amended tax return   Sume las líneas 4a a la 4g 5. Filing and amended tax return     6. Filing and amended tax return   Costo de ampliaciones y mejoras. Filing and amended tax return (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). Filing and amended tax return No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. Filing and amended tax return     7. Filing and amended tax return   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. Filing and amended tax return     8. Filing and amended tax return   Otros aumentos en la base 8. Filing and amended tax return     9. Filing and amended tax return   Sume las líneas 3, 5, 6, 7 y 8 9. Filing and amended tax return     10. Filing and amended tax return   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. Filing and amended tax return 0   11. Filing and amended tax return   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). Filing and amended tax return 11. Filing and amended tax return     12. Filing and amended tax return   Sume las líneas 10 y 11 12. Filing and amended tax return     13. Filing and amended tax return   Costo u otra base (ajustada) de la vivienda dañada o destruida. Filing and amended tax return Reste la línea 12 de la línea 9. Filing and amended tax return Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. Filing and amended tax return     Instrucciones para la Hoja de Trabajo A. Filing and amended tax return Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. Filing and amended tax return NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. Filing and amended tax return SI. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return   ENTONCES. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. Filing and amended tax return 1 omita las líneas 1 a la 4 de la hoja de trabajo. Filing and amended tax return 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. Filing and amended tax return Anote esta cantidad en la línea 5 de la hoja de trabajo. Filing and amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo. Filing and amended tax return usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. Filing and amended tax return 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. Filing and amended tax return 3 llene el resto de la hoja de trabajo. Filing and amended tax return usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. Filing and amended tax return (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Filing and amended tax return 2 llene el resto de la hoja de trabajo. Filing and amended tax return usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. Filing and amended tax return Anote ese total en la línea 1 de la hoja de trabajo. Filing and amended tax return (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Filing and amended tax return 2 llene el resto de la hoja de trabajo. Filing and amended tax return usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing and amended tax return 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. Filing and amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. Filing and amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. Filing and amended tax return   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing and amended tax return 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. Filing and amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Filing and amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. Filing and amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Filing and amended tax return 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. Filing and amended tax return 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. Filing and amended tax return 5. Filing and amended tax return Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. Filing and amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing and amended tax return 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Filing and amended tax return usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. Filing and amended tax return 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. Filing and amended tax return Instrucciones para la Hoja de Trabajo A. Filing and amended tax return (Continuación) SI. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return   ENTONCES. Filing and amended tax return . Filing and amended tax return . Filing and amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. Filing and amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Filing and amended tax return 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. Filing and amended tax return 3 calcule la base de la mitad de la participación de su cónyuge. Filing and amended tax return Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). Filing and amended tax return (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). Filing and amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing and amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Filing and amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing and amended tax return 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. Filing and amended tax return Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. Filing and amended tax return (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). Filing and amended tax return 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Filing and amended tax return usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. Filing and amended tax return 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. Filing and amended tax return 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Filing and amended tax return Ésta es la base para el interés parcial del codueño. Filing and amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing and amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. Filing and amended tax return alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. Filing and amended tax return 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. Filing and amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Filing and amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Filing and amended tax return usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). Filing and amended tax return no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. Filing and amended tax return Prev  Up  Next   Home   More Online Publications