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Free E-file State Taxes Only

Free e-file state taxes only Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Free e-file state taxes only 1. Free e-file state taxes only Filing Requirements—Where, When, and How . Free e-file state taxes only 1) When are U. Free e-file state taxes only S. Free e-file state taxes only income tax returns due? . Free e-file state taxes only 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free e-file state taxes only How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Free e-file state taxes only 3) My entire income qualifies for the foreign earned income exclusion. Free e-file state taxes only Must I file a tax return? . Free e-file state taxes only 4) I was sent abroad by my company in November of last year. Free e-file state taxes only I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Free e-file state taxes only However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Free e-file state taxes only 5) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Free e-file state taxes only Am I required to file a U. Free e-file state taxes only S. Free e-file state taxes only income tax return? . Free e-file state taxes only 6) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen who has retired, and I expect to remain in a foreign country. Free e-file state taxes only Do I have any further U. Free e-file state taxes only S. Free e-file state taxes only tax obligations? . Free e-file state taxes only 7) I have been a bona fide resident of a foreign country for over 5 years. Free e-file state taxes only Is it necessary for me to pay estimated tax? . Free e-file state taxes only 8) Will a check payable in foreign currency be acceptable in payment of my U. Free e-file state taxes only S. Free e-file state taxes only tax? . Free e-file state taxes only 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free e-file state taxes only Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Free e-file state taxes only 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Free e-file state taxes only 11) On Form 2350, Application for Extension of Time To File U. Free e-file state taxes only S. Free e-file state taxes only Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Free e-file state taxes only If I qualify under the bona fide residence test, can I file my return on that basis? . Free e-file state taxes only 12) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen who worked in the United States for 6 months last year. Free e-file state taxes only I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Free e-file state taxes only Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . Free e-file state taxes only 13) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen. Free e-file state taxes only I have lived abroad for a number of years and recently realized that I should have been filing U. Free e-file state taxes only S. Free e-file state taxes only income tax returns. Free e-file state taxes only How do I correct this oversight in not having filed returns for these years? . Free e-file state taxes only 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Free e-file state taxes only I paid all outstanding taxes with the return. Free e-file state taxes only Can I file a claim for refund now? . Free e-file state taxes only 1) When are U. Free e-file state taxes only S. Free e-file state taxes only income tax returns due? Generally, for calendar year taxpayers, U. Free e-file state taxes only S. Free e-file state taxes only income tax returns are due on April 15. Free e-file state taxes only If you are a U. Free e-file state taxes only S. Free e-file state taxes only citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Free e-file state taxes only Interest will be charged on any tax due, as shown on the return, from April 15. Free e-file state taxes only a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free e-file state taxes only Form 2350 is a special form for those U. Free e-file state taxes only S. Free e-file state taxes only citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Free e-file state taxes only b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Free e-file state taxes only c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Free e-file state taxes only Generally, yes. Free e-file state taxes only Every U. Free e-file state taxes only S. Free e-file state taxes only citizen or resident who receives income must file a U. Free e-file state taxes only S. Free e-file state taxes only income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free e-file state taxes only The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free e-file state taxes only If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free e-file state taxes only Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free e-file state taxes only You must report your worldwide income on the return. Free e-file state taxes only If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax. Free e-file state taxes only However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free e-file state taxes only Yes. Free e-file state taxes only All U. Free e-file state taxes only S. Free e-file state taxes only citizens and resident aliens are subject to U. Free e-file state taxes only S. Free e-file state taxes only tax on their worldwide income. Free e-file state taxes only If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax liability for the foreign taxes paid. Free e-file state taxes only Form 1116 is used to figure the allowable credit. Free e-file state taxes only Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Free e-file state taxes only How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Free e-file state taxes only Form 2350 is a special form for those U. Free e-file state taxes only S. Free e-file state taxes only citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Free e-file state taxes only b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Free e-file state taxes only c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Free e-file state taxes only Generally, yes. Free e-file state taxes only Every U. Free e-file state taxes only S. Free e-file state taxes only citizen or resident who receives income must file a U. Free e-file state taxes only S. Free e-file state taxes only income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free e-file state taxes only The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free e-file state taxes only If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free e-file state taxes only Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free e-file state taxes only You must report your worldwide income on the return. Free e-file state taxes only If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax. Free e-file state taxes only However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free e-file state taxes only Yes. Free e-file state taxes only All U. Free e-file state taxes only S. Free e-file state taxes only citizens and resident aliens are subject to U. Free e-file state taxes only S. Free e-file state taxes only tax on their worldwide income. Free e-file state taxes only If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax liability for the foreign taxes paid. Free e-file state taxes only Form 1116 is used to figure the allowable credit. Free e-file state taxes only Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 3) My entire income qualifies for the foreign earned income exclusion. Free e-file state taxes only Must I file a tax return? Generally, yes. Free e-file state taxes only Every U. Free e-file state taxes only S. Free e-file state taxes only citizen or resident who receives income must file a U. Free e-file state taxes only S. Free e-file state taxes only income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Free e-file state taxes only The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Free e-file state taxes only If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free e-file state taxes only Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free e-file state taxes only You must report your worldwide income on the return. Free e-file state taxes only If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax. Free e-file state taxes only However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free e-file state taxes only Yes. Free e-file state taxes only All U. Free e-file state taxes only S. Free e-file state taxes only citizens and resident aliens are subject to U. Free e-file state taxes only S. Free e-file state taxes only tax on their worldwide income. Free e-file state taxes only If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax liability for the foreign taxes paid. Free e-file state taxes only Form 1116 is used to figure the allowable credit. Free e-file state taxes only Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 4) I was sent abroad by my company in November of last year. Free e-file state taxes only I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Free e-file state taxes only However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Free e-file state taxes only Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Free e-file state taxes only You must report your worldwide income on the return. Free e-file state taxes only If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax. Free e-file state taxes only However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free e-file state taxes only Yes. Free e-file state taxes only All U. Free e-file state taxes only S. Free e-file state taxes only citizens and resident aliens are subject to U. Free e-file state taxes only S. Free e-file state taxes only tax on their worldwide income. Free e-file state taxes only If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax liability for the foreign taxes paid. Free e-file state taxes only Form 1116 is used to figure the allowable credit. Free e-file state taxes only Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 5) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Free e-file state taxes only Am I required to file a U. Free e-file state taxes only S. Free e-file state taxes only income tax return? Yes. Free e-file state taxes only All U. Free e-file state taxes only S. Free e-file state taxes only citizens and resident aliens are subject to U. Free e-file state taxes only S. Free e-file state taxes only tax on their worldwide income. Free e-file state taxes only If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Free e-file state taxes only S. Free e-file state taxes only income tax liability for the foreign taxes paid. Free e-file state taxes only Form 1116 is used to figure the allowable credit. Free e-file state taxes only Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 6) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen who has retired, and I expect to remain in a foreign country. Free e-file state taxes only Do I have any further U. Free e-file state taxes only S. Free e-file state taxes only tax obligations? Your U. Free e-file state taxes only S. Free e-file state taxes only tax obligation on your income is the same as that of a retired person living in the United States. Free e-file state taxes only (See the discussion on filing requirements in chapter 1 of this publication. Free e-file state taxes only ) U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 7) I have been a bona fide resident of a foreign country for over 5 years. Free e-file state taxes only Is it necessary for me to pay estimated tax? U. Free e-file state taxes only S. Free e-file state taxes only taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Free e-file state taxes only See the discussion under Estimated Tax in chapter 1. Free e-file state taxes only Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Free e-file state taxes only S. Free e-file state taxes only taxation. Free e-file state taxes only Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Free e-file state taxes only The first installment of estimated tax is due on April 15 of the year for which the income is earned. Free e-file state taxes only Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 8) Will a check payable in foreign currency be acceptable in payment of my U. Free e-file state taxes only S. Free e-file state taxes only tax? Generally, only U. Free e-file state taxes only S. Free e-file state taxes only currency is acceptable for payment of income tax. Free e-file state taxes only However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Free e-file state taxes only Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Free e-file state taxes only Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Free e-file state taxes only A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Free e-file state taxes only No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Free e-file state taxes only The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Free e-file state taxes only Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 11) On Form 2350, Application for Extension of Time To File U. Free e-file state taxes only S. Free e-file state taxes only Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Free e-file state taxes only If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Free e-file state taxes only You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Free e-file state taxes only You are not bound by the test indicated in the application for extension of time. Free e-file state taxes only You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Free e-file state taxes only If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Free e-file state taxes only No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 12) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen who worked in the United States for 6 months last year. Free e-file state taxes only I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Free e-file state taxes only Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Free e-file state taxes only You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Free e-file state taxes only After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Free e-file state taxes only b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Free e-file state taxes only This allows you to file only once and saves you from paying the tax and waiting for a refund. Free e-file state taxes only However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Free e-file state taxes only If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Free e-file state taxes only File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 13) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen. Free e-file state taxes only I have lived abroad for a number of years and recently realized that I should have been filing U. Free e-file state taxes only S. Free e-file state taxes only income tax returns. Free e-file state taxes only How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Free e-file state taxes only For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Free e-file state taxes only It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only . Free e-file state taxes only 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Free e-file state taxes only I paid all outstanding taxes with the return. Free e-file state taxes only Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Free e-file state taxes only A return filed before the due date is considered filed on the due date. Free e-file state taxes only 2. Free e-file state taxes only Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Free e-file state taxes only 1) I recently came to Country X to work for the Orange Tractor Co. Free e-file state taxes only and I expect to be here for 5 or 6 years. Free e-file state taxes only I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free e-file state taxes only Is this correct? . Free e-file state taxes only 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Free e-file state taxes only 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Free e-file state taxes only 4) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen and during 2012 was a bona fide resident of Country X. Free e-file state taxes only On January 15, 2013, I was notified that I was to be assigned to Country Y. Free e-file state taxes only I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Free e-file state taxes only Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Free e-file state taxes only My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Free e-file state taxes only Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . Free e-file state taxes only 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Free e-file state taxes only Can I figure the exclusion for the period I resided abroad? . Free e-file state taxes only 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . Free e-file state taxes only 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free e-file state taxes only I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free e-file state taxes only However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free e-file state taxes only Can I exclude any of my foreign earned income? . Free e-file state taxes only 1) I recently came to Country X to work for the Orange Tractor Co. Free e-file state taxes only and I expect to be here for 5 or 6 years. Free e-file state taxes only I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Free e-file state taxes only Is this correct? Not necessarily. Free e-file state taxes only The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Free e-file state taxes only ” If, like most U. Free e-file state taxes only S. Free e-file state taxes only citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Free e-file state taxes only Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Free e-file state taxes only Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Free e-file state taxes only To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free e-file state taxes only Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Free e-file state taxes only To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Free e-file state taxes only No. Free e-file state taxes only Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free e-file state taxes only During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free e-file state taxes only To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free e-file state taxes only Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free e-file state taxes only No. Free e-file state taxes only You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free e-file state taxes only If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only tax. Free e-file state taxes only Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Free e-file state taxes only Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Free e-file state taxes only To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Free e-file state taxes only No. Free e-file state taxes only Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free e-file state taxes only During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free e-file state taxes only To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free e-file state taxes only Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free e-file state taxes only No. Free e-file state taxes only You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free e-file state taxes only If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only tax. Free e-file state taxes only Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Free e-file state taxes only Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Free e-file state taxes only During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Free e-file state taxes only To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Free e-file state taxes only Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free e-file state taxes only No. Free e-file state taxes only You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free e-file state taxes only If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only tax. Free e-file state taxes only Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 4) I am a U. Free e-file state taxes only S. Free e-file state taxes only citizen and during 2012 was a bona fide resident of Country X. Free e-file state taxes only On January 15, 2013, I was notified that I was to be assigned to Country Y. Free e-file state taxes only I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Free e-file state taxes only Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Free e-file state taxes only My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Free e-file state taxes only Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Free e-file state taxes only No. Free e-file state taxes only You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free e-file state taxes only If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only tax. Free e-file state taxes only Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Free e-file state taxes only Can I figure the exclusion for the period I resided abroad? No. Free e-file state taxes only You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Free e-file state taxes only If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Free e-file state taxes only S. Free e-file state taxes only tax. Free e-file state taxes only Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Free e-file state taxes only Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Free e-file state taxes only No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only . Free e-file state taxes only 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Free e-file state taxes only I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Free e-file state taxes only However, I was reassigned back to the United States and left Country Z on July 1 of this year. Free e-file state taxes only Can I exclude any of my foreign earned income? No. Free e-file state taxes only You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Free e-file state taxes only 3. Free e-file state taxes only Foreign Earned Income . Free e-file state taxes only 1) I am an employee of the U. Free e-file state taxes only S. Free e-file state taxes only Government working abroad. Free e-file state taxes only Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Free e-file state taxes only 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Free e-file state taxes only Does my foreign earned income include my U. Free e-file state taxes only S. Free e-file state taxes only dividends and the interest I receive on a foreign bank account? . Free e-file state taxes only 3) My company pays my foreign income tax on my foreign earnings. Free e-file state taxes only Is this taxable compensation? . Free e-file state taxes only 4) I live in an apartment in a foreign city for which my employer pays the rent. Free e-file state taxes only Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Free e-file state taxes only 5) My U. Free e-file state taxes only S. Free e-file state taxes only employer pays my salary into my U. Free e-file state taxes only S. Free e-file state taxes only bank account. Free e-file state taxes only Is this income considered earned in the United States or is it considered foreign earned income? . Free e-file state taxes only 6) What is considered a foreign country? . Free e-file state taxes only 7) What is the source of earned income? . Free e-file state taxes only 1) I am an employee of the U. Free e-file state taxes only S. Free e-file state taxes only Government working abroad. Free e-file state taxes only Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Free e-file state taxes only The foreign earned income exclusion applies to your foreign earned income. Free e-file state taxes only Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Free e-file state taxes only No. Free e-file state taxes only The only income that is foreign earned income is income from the performance of personal services abroad. Free e-file state taxes only Investment income is not earned income. Free e-file state taxes only However, you must include it in gross income reported on your Form 1040. Free e-file state taxes only Yes. Free e-file state taxes only The amount is compensation for services performed. Free e-file state taxes only The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Free e-file state taxes only You must include in income the fair market value (FMV) of the facility provided, where it is provided. Free e-file state taxes only This will usually be the rent your employer pays. Free e-file state taxes only Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Free e-file state taxes only If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Free e-file state taxes only It does not matter that you are paid by a U. Free e-file state taxes only S. Free e-file state taxes only employer or that your salary is deposited in a U. Free e-file state taxes only S. Free e-file state taxes only bank account in the United States. Free e-file state taxes only The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Free e-file state taxes only For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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Tax Relief for Victims of the Remnants of Tropical Storm Lee in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Tropical Storm Lee

Updated 10/24/11 to add Herkimer and Schoharie counties.
Updated 10/11/11 to add Fulton county.
Updated 10/5/11 to add Oneida, Orange and Ulster counties.
Updated 9/20/11 to add Chemung and Schenectady counties.

NY-2011-36, Sept. 14, 2011

NEW YORK — Victims of the remnants of Tropical Storm Lee that began on Sept. 7, 2011 in parts of New York State may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Broome, Chemung, Chenango, Delaware, Fulton, Herkimer Oneida, Orange, Otsego, Schenectady, Schoharie, Tioga and Ulster. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 7, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 7, and on or before Sept. 22, as long as the deposits are made by Sept. 22, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 7 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 7 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 7 and on or before Sept. 22 provided the taxpayer makes these deposits by Sept. 22.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Remnants of Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 26-Mar-2014

The Free E-file State Taxes Only

Free e-file state taxes only 4. Free e-file state taxes only   Retención de Impuestos e Impuesto Estimado Table of Contents Qué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Qué Hay de Nuevo para el Año 2014 Cambios en la ley tributaria para el año 2014. Free e-file state taxes only  Al calcular la cantidad de impuestos que quiera que se retengan de su remuneración y al calcular la cantidad de impuesto estimado, tenga en cuenta los cambios en la ley tributaria que entrarán en vigor en 2014. Free e-file state taxes only Para más información, vea la Publicación 505, en inglés. Free e-file state taxes only Recordatorios Impuesto estimado con protección tributaria para contribuyentes de altos ingresos. Free e-file state taxes only  Si su ingreso bruto ajustado del año 2013 fue mayor que $150,000 ($75,000 si es casado y presenta una declaración por separado), tiene que pagar el monto menor de uno de los siguientes: el 90% de su impuesto anticipado para el año 2014 o el 110% de la cantidad de impuesto indicada en su declaración de impuestos del año 2013, a fin de evitar una multa por no pagar el impuesto estimado. Free e-file state taxes only Introduction Este capítulo explica cómo pagar impuestos cuando se devengan o reciben ingresos durante el año. Free e-file state taxes only Generalmente, el impuesto federal sobre el ingreso es uno que se paga sistemáticamente según obtenga o gane ingresos. Free e-file state taxes only Hay dos maneras de hacer esto: Retención del impuesto. Free e-file state taxes only Si es empleado, su empleador probablemente le retiene de su paga impuestos sobre sus ingresos. Free e-file state taxes only Los impuestos también pueden ser retenidos sobre otras clases de ingresos, tales como pensiones, bonificaciones, comisiones y ganancias de juegos y apuestas. Free e-file state taxes only La cantidad retenida se paga al IRS a nombre suyo. Free e-file state taxes only Impuesto estimado. Free e-file state taxes only Si no le retienen impuestos, o si no le retienen suficientes impuestos, quizás tendrá que pagar un impuesto estimado. Free e-file state taxes only Las personas que trabajan por cuenta propia generalmente tienen que pagar sus impuestos de esta manera. Free e-file state taxes only Además es posible que tenga que pagar un impuesto estimado si recibe ingresos como dividendos, intereses, ganancias de capital, alquileres y regalías. Free e-file state taxes only El impuesto estimado se usa para pagar no sólo los impuestos sobre el ingreso sino también los impuestos sobre el trabajo por cuenta propia y el impuesto mínimo alternativo. Free e-file state taxes only Este capítulo trata sobre estos dos métodos. Free e-file state taxes only Además, explica lo siguiente: Crédito por retención e impuesto estimado. Free e-file state taxes only Cuando presente su declaración de impuestos para el año 2013, declare todo el impuesto sobre el ingreso que se le retuvo de su sueldo, salario, pensiones, etc. Free e-file state taxes only y el impuesto estimado que pagó para el año 2013. Free e-file state taxes only También tome crédito por todo impuesto del Seguro Social en exceso o retención tributaria de jubilación de empleados ferroviarios (tratado en el capítulo 37). Free e-file state taxes only Multa por pago insuficiente. Free e-file state taxes only Si no pagó suficientes impuestos durante el año por medio de la retención del impuesto o por pagos de impuestos estimados, podría estar obligado a pagar una multa. Free e-file state taxes only El IRS usualmente puede calcularle esta multa. Free e-file state taxes only Vea el tema titulado Multa por Pago Insuficiente de Impuestos para el Año 2013 al final de este capítulo. Free e-file state taxes only Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés Formulario (e Instrucciones) W-4 Employee's Withholding Allowance Certificate (Certificado de exención de la retención del empleado), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4P Withholding Certificate for Pension or Annuity Payments (Certificado para la retención de impuestos sobre los pagos de pensiones o anualidades), en inglés W-4S Request for Federal Income Tax Withholding From Sick Pay (Solicitud de retención de impuestos federales sobre el ingreso de pagos de compensación por enfermedad), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés 1040-ES Estimated Tax for Individuals (Impuesto estimado para personas físicas), en inglés 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Pagos insuficientes del impuesto estimado por personas físicas, caudales hereditarios y fideicomisos), en inglés 2210-F Underpayment of Estimated Tax by Farmers and Fishermen (Pagos insuficientes del impuesto estimado por granjeros y pescadores), en inglés Retención de Impuesto para el Año 2014 En esta sección se explica la retención de impuestos sobre: Sueldos y salarios, Propinas, Beneficios marginales tributables, Compensación por enfermedad, Pensiones y anualidades, Ganancias de juegos y apuestas, Compensación por desempleo y Ciertos pagos del gobierno federal. Free e-file state taxes only Esta sección aborda los requisitos en cuanto a la retención sobre cada uno de los ingresos anteriores. Free e-file state taxes only Esta sección también abarca la retención adicional sobre intereses, dividendos y otras clases de pagos. Free e-file state taxes only Sueldos y Salarios Los impuestos sobre los ingresos se retienen de sueldos y salarios de la mayoría de los empleados. Free e-file state taxes only Su sueldo o salario incluye su paga regular y remuneraciones por concepto de bonificaciones, comisiones, vacaciones u otras remuneraciones adicionales. Free e-file state taxes only También incluye reembolsos y otras asignaciones para gastos pagados conforme a un plan sin rendición de cuentas. Free e-file state taxes only Vea Ingresos Suplementarios , más adelante, para más información sobre reembolsos y otras asignaciones para gastos pagados conforme a un plan sin rendición de cuentas. Free e-file state taxes only Si su ingreso es lo suficientemente bajo como para no tener que pagar impuestos sobre los ingresos del año en cuestión, quizás esté exento de retención. Free e-file state taxes only Esto se explica en Exención de la Retención , más adelante. Free e-file state taxes only Puede pedirle a su empleador que retenga el impuesto tributario de sus sueldos que no son en efectivo y otros sueldos que no están sujetos a la retención. Free e-file state taxes only Si su empleador no accede a retener su impuesto o no retiene suficiente impuesto, quizás tendrá que pagar impuesto estimado, como se explica más adelante bajo Impuesto Estimado para el Año 2014 . Free e-file state taxes only Militares jubilados. Free e-file state taxes only   Los pagos de pensión por jubilación militar se tratan igual que la paga normal para propósitos de la retención de impuestos sobre los ingresos, aun cuando se consideren pagos de pensión o anualidad para otros propósitos tributarios. Free e-file state taxes only Trabajadores domésticos. Free e-file state taxes only   Si es trabajador doméstico, puede pedirle a su empleador que le retenga impuestos sobre sus ingresos. Free e-file state taxes only Un trabajador doméstico es un empleado que cumple con trabajo doméstico en una casa privada, organización local de una institución académica de enseñanza superior, fraternidad local o capítulo de una asociación o hermandad femenina de una institución de enseñanza universitaria (sorority). Free e-file state taxes only   Se le retendrán impuestos sólo si usted quiere que se le retengan y su empleador accede a hacerlo. Free e-file state taxes only Si no se le retienen suficientes impuestos sobre el ingreso, es posible que tenga que pagar un impuesto estimado, como se explica más adelante bajo el tema titulado Impuesto Estimado para el Año 2014 . Free e-file state taxes only Trabajadores agrícolas. Free e-file state taxes only   Por lo general, los impuestos sobre los ingresos se retienen del salario en efectivo por trabajo agrícola a menos que el empleador cumpla las dos condiciones siguientes: Le paga una remuneración en efectivo inferior a $150 durante el año y Tiene gastos por concepto de trabajo agrícola de menos de $2,500 durante el año. Free e-file state taxes only Pagos de sueldo diferenciales. Free e-file state taxes only   Cuando los empleados están en permiso temporal (licencia) del trabajo por obligaciones militares, algunos empleadores pagan la diferencia entre el pago militar y el pago civil. Free e-file state taxes only Pagos hechos a un empleado que está de servicio activo militar por más de 30 días estará sujeto a la retención del impuesto sobre los ingresos, pero no sujeto a los impuestos del Seguro Social o de Medicare. Free e-file state taxes only Los salarios y la cantidad retenida serán declarados en el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés. Free e-file state taxes only   El crédito que los empleadores pueden reclamar por el pago de sueldos diferenciales a militares reservistas que han sido activados expirará para sueldos pagados luego del 31 de diciembre de 2013. Free e-file state taxes only Cómo Determinar la Cantidad Retenida Utilizando el Formulario W-4 (o Formulario W-4(SP)) La cantidad de impuestos sobre el ingreso que su empleador retiene de su remuneración normal depende de dos factores: La cantidad que usted gana en cada período de nómina. Free e-file state taxes only La información que le proporciona a su empleador en el Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only El Formulario W-4(SP) (o Formulario W-4, en inglés) incluye cuatro categorías de información que el empleador utiliza para determinar la cantidad de impuestos a retener. Free e-file state taxes only Si debe retener impuestos conforme a la tasa para solteros o a la tasa más baja para casados. Free e-file state taxes only Cuántos descuentos para retención reclama usted. Free e-file state taxes only (Cada descuento reduce la cantidad a retener). Free e-file state taxes only Si quiere que se le retenga una cantidad adicional. Free e-file state taxes only Por si está reclamando una exención de retención en 2014. Free e-file state taxes only Vea Exención de la Retención , más adelante. Free e-file state taxes only Nota: Tiene que especificar su estado civil para efectos de la declaración y el número total de descuentos para la retención al llenar el Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only No puede indicar sólo una cantidad en dólares que le parezca apropiada. Free e-file state taxes only Empleo Nuevo Al empezar un empleo nuevo, tiene que llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) y entregárselo a su empleador. Free e-file state taxes only Su empleador debe tener ejemplares del formulario para darle. Free e-file state taxes only Si tiene que cambiar la información en el futuro, tendrá que llenar otro Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only Si trabaja solamente una parte del año (por ejemplo, comienza a trabajar después del principio del año), es posible que se le retengan demasiados impuestos. Free e-file state taxes only Quizás pueda evitar la retención excesiva de impuestos si su empleador accede a utilizar el método de retención de impuestos durante sólo parte del año. Free e-file state taxes only Para más información, vea Part-Year Method (Método de año parcial), en el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Empleado que también recibe ingresos de alguna pensión. Free e-file state taxes only   Si recibe ingresos procedentes de una pensión o anualidad y empieza un trabajo nuevo, tendrá que entregar un Formulario W-4(SP) (o Formulario W-4, en inglés) a su nuevo empleador. Free e-file state taxes only No obstante, puede optar por dividir entre su pensión y trabajo los descuentos para la retención, según le convenga. Free e-file state taxes only Cómo Cambiar la Retención Durante el año pueden ocurrir cambios que pueden modificar su estado civil o la cantidad de exenciones, ajustes, deducciones o créditos que podría reclamar en su declaración de impuestos. Free e-file state taxes only Cada vez que esto ocurra, quizás tenga que entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para cambiar su estado para fines de la retención o su número de descuentos para la misma. Free e-file state taxes only Si los cambios reducen la cantidad de descuentos que usted está reclamando o cambia su estado civil de casado a soltero, tiene que entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo dentro de 10 días. Free e-file state taxes only Por regla general, puede llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo cada vez que desee cambiar su número de descuentos para la retención por cualquier otra razón. Free e-file state taxes only Cómo cambiar su retención de impuestos para el año 2015. Free e-file state taxes only   Si alguna circunstancia durante 2014 disminuye el número de descuentos para la retención de impuestos durante el año 2015, debe entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo a más tardar el 1 de diciembre del año 2014. Free e-file state taxes only Si dicha situación ocurre en diciembre de 2014, entrégueselo dentro de 10 días a partir de la fecha del evento. Free e-file state taxes only Cómo Verificar la Retención de Impuestos Después de entregarle a su empleador el Formulario W-4(SP) (o Formulario W-4, en inglés), puede verificar si la cantidad de impuestos que se retienen de su sueldo o salario es excesiva o insuficiente. Free e-file state taxes only Si se le retienen impuestos excesivos o insuficientes, debe entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo, para cambiar la cantidad a retener. Free e-file state taxes only Debe tratar que la cantidad que le retengan de su sueldo o salario sea igual al monto de los impuestos por los cuales será responsable. Free e-file state taxes only Si no le retienen suficientes impuestos, al final del año adeudará impuestos y podría tener que pagar intereses y multas. Free e-file state taxes only Si la cantidad de impuestos que le retienen es excesiva, no podrá utilizar el dinero hasta que reciba el reembolso. Free e-file state taxes only Siempre verifique la retención si ocurren cambios personales o financieros en su vida o cambios en la ley que puedan modificar su responsabilidad tributaria. Free e-file state taxes only Nota: No puede hacerle un pago a su empleador para compensar por retenciones de impuestos en salarios y sueldos correspondientes a períodos de paga anteriores o para pagar su impuesto estimado. Free e-file state taxes only Cómo Completar el Formulario W-4(SP) (o Formulario W-4, en inglés) y las Hojas de Trabajo Correspondientes El Formulario W-4(SP) (o Formulario W-4, en inglés) tiene unas hojas de trabajo que le ayudan a calcular los descuentos para la retención de impuestos que puede declarar. Free e-file state taxes only Dichas hojas de trabajo son para su documentación. Free e-file state taxes only No se las dé a su empleador. Free e-file state taxes only Empleos múltiples. Free e-file state taxes only   Si tiene ingresos de más de un empleo simultáneamente, complete sólo un juego de hojas de trabajo para el Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only Luego divida los descuentos entre los Formularios W-4(SP) (o Formularios W-4, en inglés) que llene para cada empleo. Free e-file state taxes only No se pueden declarar los mismos descuentos para más de un empleador a la vez. Free e-file state taxes only Puede declarar todos los descuentos de un solo empleador y no de los demás, o puede dividirlos de cualquier otra manera. Free e-file state taxes only Personas casadas. Free e-file state taxes only   Si usted y su cónyuge trabajan y van a presentar una declaración conjunta, calcule sus descuentos para la retención basándose en sus ingresos, ajustes, deducciones, exenciones y créditos conjuntos. Free e-file state taxes only Utilice un solo juego de hojas de trabajo. Free e-file state taxes only Usted y su cónyuge pueden dividir los descuentos como quieran; sin embargo, no puede reclamar el mismo descuento que su cónyuge. Free e-file state taxes only   Si usted y su cónyuge van a presentar declaraciones de impuestos por separado, tienen que calcular sus descuentos en hojas de trabajo separadas, basándose en sus propios ingresos, ajustes, deducciones, exenciones y créditos. Free e-file state taxes only Método alternativo de cálculo de los descuentos para la retención de impuestos. Free e-file state taxes only   No es obligatorio utilizar las hojas de trabajo del Formulario W-4(SP) (o Formulario W-4, en inglés) si usted utiliza otro método más exacto para determinar el número de descuentos para la retención. Free e-file state taxes only Para más información, vea Alternative method of figuring withholding allowances (Método alternativo para determinar los descuentos para la retención), bajo Completing Form W-4 and Worksheets (Cómo llenar el Formulario W-4 y sus hojas de trabajo), en el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Hoja de Trabajo para Calcular los Descuentos Personales. Free e-file state taxes only   Utilice la Hoja de Trabajo para Descuentos Personales del Formulario W-4(SP) (o la Personal Allowances Worksheet del Formulario W-4, en inglés) para determinar los descuentos para la retención basándose en las exenciones y cualquier descuento pertinente especial que aplique. Free e-file state taxes only Hoja de Trabajo para las Deducciones y los Ajustes. Free e-file state taxes only   Utilice la Hoja de Trabajo para Deducciones y Ajustes del Formulario W-4(SP) (o la Deductions and Adjustments Worksheet del Formulario W-4, en inglés) si piensa detallar las deducciones, reclamar ciertos créditos o deducir ajustes a los ingresos indicados en la declaración de impuestos del año 2014 y desea reducir su impuesto retenido. Free e-file state taxes only Complete esta hoja de trabajo también en el caso de cambios en alguna de estas partidas para ver si necesita cambiar la cantidad que se le debe retener. Free e-file state taxes only Hoja de Trabajo para Dos Asalariados/Múltiples Empleos. Free e-file state taxes only   Puede tener que llenar la Hoja de Trabajo para Dos Asalariados/Múltiples Empleos del Formulario W-4(SP) (o la Two Earners/Multiple Jobs Worksheet del Formulario W-4, en inglés) si tiene más de un empleo, un cónyuge que trabaja o si usted está recibiendo distribuciones de una pensión. Free e-file state taxes only Puede además agregar, si corresponde, en esta hoja de trabajo, toda retención adicional necesaria para incluir toda cantidad que espere adeudar, aparte del impuesto sobre los ingresos (por ejemplo, el impuesto sobre el ingreso del trabajo por cuenta propia). Free e-file state taxes only Cómo Calcular la Cantidad Correcta de Impuesto Retenido En la mayoría de los casos, el impuesto retenido de su paga se aproximará al impuesto que usted declare si cumple los dos requisitos siguientes: Llena correctamente todas las hojas de trabajo del Formulario W-4(SP) (o Formulario W-4, en inglés) que le correspondan. Free e-file state taxes only Entrega a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo cada vez que ocurra un cambio que afecte la retención de impuestos. Free e-file state taxes only Sin embargo, ya que las hojas de trabajo y los métodos de retención no abarcan todas las circunstancias que puedan ocurrir, puede ser que no se le retenga la cantidad correcta de impuestos. Free e-file state taxes only Es más probable que esto ocurra en los casos siguientes: Está casado y usted y su cónyuge trabajan. Free e-file state taxes only Tiene más de un empleo a la vez. Free e-file state taxes only Recibió ingresos no derivados del trabajo, como intereses, dividendos, pensión alimenticia del cónyuge o ex cónyuge, compensación por desempleo e ingresos del trabajo por cuenta propia. Free e-file state taxes only Adeudará impuestos adicionales al presentar su declaración de impuestos, como el impuesto sobre el ingreso del trabajo por cuenta propia. Free e-file state taxes only Se le retienen impuestos basados en información obsoleta de un Formulario W-4(SP) (o Formulario W-4, en inglés) durante la mayor parte del año. Free e-file state taxes only Ha ganado más de la cantidad que aparece en Revise su retención en la parte superior de la página 1 de las instrucciones del Formulario W-4(SP) (o bajo Check your withholding, en la parte superior de la página 1 de las instrucciones del Formulario W-4, en inglés). Free e-file state taxes only Trabaja sólo durante una parte del año. Free e-file state taxes only Cambia el número de descuentos para la retención durante el año. Free e-file state taxes only Método de salarios acumulados. Free e-file state taxes only   Si durante el año cambió el número de descuentos para la retención, es posible que se le hayan retenido demasiados o insuficientes impuestos durante el período anterior al cual se hizo el cambio. Free e-file state taxes only Puede compensar esta situación si su empleador accede a utilizar el método de retención de salarios acumulados durante el resto del año. Free e-file state taxes only Si desea utilizar este método, debe solicitárselo por escrito a su empleador. Free e-file state taxes only   Para poder usar este método se le debe haber pagado su salario usando el mismo tipo de período de pago (semanal, bisemanal, etc. Free e-file state taxes only ) desde el principio del año. Free e-file state taxes only Publicación 505 Para asegurar que se le retenga la cantidad correcta de impuestos, obtenga la Publicación 505, en inglés. Free e-file state taxes only Ésta le ayudará a comparar el impuesto retenido durante el año con el impuesto declarado en su declaración. Free e-file state taxes only Le ayudará también a determinar cuánto impuesto adicional necesitará que se le retenga, si corresponde, durante cada período o fecha de pago para evitar adeudar impuestos adicionales al presentar su declaración. Free e-file state taxes only Si no se le retienen suficientes impuestos, puede tener que hacer pagos de impuestos estimados, tal como se explica bajo Impuesto Estimado para el Año 2014 , más adelante. Free e-file state taxes only Puede utilizar la Calculadora de Retenciones (conocida en inglés como “IRS Withholding Calculator”) del IRS en www. Free e-file state taxes only irs. Free e-file state taxes only gov/Individuals, disponible en inglés, en vez de la Publicación 505 o las hojas de trabajo incluidas con el Formulario W-4(SP) para determinar si necesita aumentar o disminuir su retención de impuestos. Free e-file state taxes only Requisitos que Debe Cumplir su Empleador Le convendría conocer algunos de los requisitos para la retención que su empleador tiene que cumplir. Free e-file state taxes only Dichos requisitos podrían afectar su manera de completar el Formulario W-4(SP) (o Formulario W-4, en inglés) y cómo resolver posibles problemas. Free e-file state taxes only Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo. Free e-file state taxes only   Al comenzar un empleo nuevo, su empleador debe hacer que usted complete un Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only A partir de su primer pago, el empleador usará la información facilitada en el formulario para determinar la cantidad que tiene que retenerle. Free e-file state taxes only   Si más adelante llena un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo, su empleador puede ponerlo en vigor cuanto antes. Free e-file state taxes only La fecha límite para ponerlo en vigor será el comienzo del primer período de nómina que termine dentro de los 30 días o más después de que usted le entregue el formulario al empleador. Free e-file state taxes only Ningún Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only   Si no le entrega a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) debidamente completado, él tiene que retenerle el impuesto a la tasa más alta, o sea, como soltero sin descuentos para la retención. Free e-file state taxes only Devolución del impuesto retenido. Free e-file state taxes only   Si descubre que se le han retenido demasiados impuestos porque no declaró todos los descuentos a los cuales tiene derecho, debería entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo. Free e-file state taxes only El empleador no puede reembolsarle impuesto alguno retenido anteriormente. Free e-file state taxes only En lugar de esto, declare la cantidad completa que se le retuvo cuando presente la declaración de impuestos. Free e-file state taxes only   No obstante, si su empleador le ha retenido impuestos superiores a la cantidad correcta según el Formulario W-4(SP) (o Formulario W-4, en inglés) ya vigente, no tiene que llenar otro formulario nuevo para reducir la cantidad de impuestos a retener. Free e-file state taxes only Su empleador puede devolverle la cantidad que le fue retenida erróneamente. Free e-file state taxes only Si no le devuelve esa cantidad, su Formulario W-2 mostrará la cantidad total realmente retenida, la cual usted reclamaría cuando presenta su declaración. Free e-file state taxes only Exención de la Retención Si declara una exención de la retención de impuestos, su empleador no le retendrá el impuesto federal sobre el ingreso de su sueldo o salario. Free e-file state taxes only La exención corresponde únicamente al impuesto sobre el ingreso, no al impuesto del Seguro Social ni al Medicare. Free e-file state taxes only Puede reclamar una exención de retención durante 2014 sólo si se dan las dos condiciones siguientes: Para el año 2013 tuvo derecho a recibir un reembolso o una devolución de todos los impuestos federales sobre el ingreso retenidos porque no estuvo obligado a pagar impuestos ese año. Free e-file state taxes only Para el año 2014 espera recibir un reembolso o una devolución de todos los impuestos federales sobre el ingreso retenidos porque no espera adeudar ningún impuesto durante ese año. Free e-file state taxes only Estudiantes. Free e-file state taxes only   Si es estudiante, no está automáticamente exento de pagar impuestos. Free e-file state taxes only Vea el capítulo 1 para averiguar si debe presentar una declaración. Free e-file state taxes only Si trabaja a tiempo parcial o sólo durante el verano, quizás tenga derecho a recibir una exención de retención. Free e-file state taxes only Personas de un mínimo de 65 años de edad o ciegas. Free e-file state taxes only   Si tiene 65 años o más o está ciego, utilice la Hoja de Trabajo 1-3 ó 1-4 del capítulo 1 de la Publicación 505, para ayudarle a decidir si puede reclamar una exención de retención. Free e-file state taxes only No utilice ninguna de las hojas de trabajo si va a detallar las deducciones, declarar exenciones por dependientes o reclamar créditos tributarios en su declaración del año 2014. Free e-file state taxes only En lugar de ello, vea Itemizing deductions or claiming exemptions or credits (Cómo detallar deducciones o reclamar exenciones por dependientes o créditos tributarios), en el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Cómo reclamar una exención de la retención. Free e-file state taxes only   Para poder reclamar esta exención, tiene que darle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only No complete las líneas 5 ni 6. Free e-file state taxes only Escriba, en inglés, la palabra “ Exempt ” (Exento) en la línea 7. Free e-file state taxes only   Si reclama una exención, pero luego su situación cambia de tal manera que debe pagar impuestos sobre el ingreso, tiene que presentar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo dentro de los 10 días siguientes al cambio. Free e-file state taxes only Si reclama la exención para 2014, pero anticipa que va a adeudar impuestos sobre el ingreso en 2015, tendrá que llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para el 1 de diciembre del año 2014. Free e-file state taxes only   Su declaración de exención de la retención puede ser revisada por el IRS. Free e-file state taxes only La exención será válida únicamente por un año. Free e-file state taxes only   Tiene que darle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para el 15 de febrero de cada año si desea prorrogar la exención. Free e-file state taxes only Ingresos Suplementarios Los salarios suplementarios incluyen las remuneraciones por concepto de bonificaciones, comisiones, paga por trabajar horas extras (overtime), vacaciones, cierta compensación por enfermedad y remuneraciones por gastos de acuerdo con determinados planes. Free e-file state taxes only El pagador puede calcular la retención sobre los ingresos suplementarios utilizando el método que se utilizó para los sueldos y salarios normales. Free e-file state taxes only No obstante, si estos pagos se calculan aparte de sus sueldos y salarios normales, su empleador u otro pagador de dichos ingresos puede retenerle impuestos sobre el ingreso del trabajo de estos ingresos a una tasa uniforme. Free e-file state taxes only Remuneraciones por gastos del empleado. Free e-file state taxes only   Los reembolsos u otras remuneraciones de gastos del empleado pagados por su empleador de acuerdo con un plan sin rendición de cuentas directamente a su empleador (nonaccountable plan) se consideran ingresos suplementarios. Free e-file state taxes only   Los reembolsos u otras remuneraciones por gastos del empleado pagados de acuerdo con un plan de reembolsos con rendición de cuentas (accountable plan), que superen los gastos demostrados se consideran pagados de acuerdo con un plan de reembolsos sin rendición de cuentas a su empleador si usted no devuelve el exceso pagado dentro de un período razonable. Free e-file state taxes only   Para más detalles sobre los planes de reembolsos con y sin rendición de cuentas al empleador, vea Reembolsos en el capítulo 26. Free e-file state taxes only Multas Es posible que tenga que pagar una multa de $500 si se dan las dos condiciones siguientes: Declara descuentos para la retención en el Formulario W-4(SP) (o Formulario W-4, en inglés) que reducen la cantidad total de impuestos retenidos. Free e-file state taxes only No tiene ninguna razón que justifique esas declaraciones o descuentos al preparar el Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only Se puede imponer también una multa por delito penal por facilitar información falsa o fraudulenta intencionalmente en el Formulario W-4(SP) (o Formulario W-4, en inglés) o por no facilitar información intencionalmente que podría aumentar la cantidad retenida. Free e-file state taxes only La multa, si se demuestra su culpabilidad, puede ser de hasta $1,000 o encarcelamiento por un máximo de 1 año, o ambos. Free e-file state taxes only Estas multas le corresponderán si falsifica intencionalmente y con conocimiento el Formulario W-4(SP) (o Formulario W-4, en inglés) para tratar de reducir o eliminar la retención correcta de impuestos. Free e-file state taxes only Un simple error o una equivocación inocente no resultará en la imposición de dichas multas. Free e-file state taxes only Por ejemplo, una persona que ha tratado de calcular correctamente el número de descuentos para la retención, pero declara siete descuentos en lugar del número correcto de seis, no tendrá que pagar una multa relacionada con el Formulario W-4(SP) (o Formulario W-4, en inglés). Free e-file state taxes only Propinas Las propinas que reciba en su empleo mientras trabaja se consideran parte de su sueldo. Free e-file state taxes only Tiene que incluir las propinas que reciba en su declaración de impuestos en la misma línea en la que incluya su sueldo, salario, etcétera. Free e-file state taxes only No se retienen impuestos directamente de sus propinas, como se hace en el caso de su sueldo, salario, etcétera. Free e-file state taxes only No obstante, su empleador tendrá en cuenta las propinas que declare para calcular la cantidad de impuestos que deberá retenerle de su salario normal. Free e-file state taxes only Vea el capítulo 6 para obtener información sobre cómo declarar las propinas a su empleador. Free e-file state taxes only Para más información acerca de los requisitos para la retención de impuestos sobre las propinas, vea la Publicación 531, Reporting Tip Income (Cómo declarar el ingreso de propinas), en inglés. Free e-file state taxes only Cómo determina su empleador la cantidad que debe retener. Free e-file state taxes only   Las propinas que usted declara a su empleador se incluyen en su ingreso total para el mes en el cual las declara. Free e-file state taxes only Su empleador puede calcular la cantidad que debe retenerle de una de las siguientes maneras: Retención del impuesto a la tasa normal sobre la cantidad resultante de sumar su salario normal y las propinas declaradas. Free e-file state taxes only Retención del impuesto a la tasa normal sobre su salario normal, más un porcentaje de sus propinas declaradas. Free e-file state taxes only Salario insuficiente para pagar los impuestos. Free e-file state taxes only   Si su salario regular es insuficiente para que su empleador pueda retenerle todos los impuestos que usted adeude sobre su paga, más propinas (incluyendo impuestos sobre el ingreso y los impuestos del Seguro Social y Medicare (o el impuesto equivalente de la jubilación ferroviaria)), puede darle al empleador el dinero necesario para pagar los impuestos adeudados. Free e-file state taxes only Vea Entrega de dinero al empleador para el pago de los impuestos en el capítulo 6. Free e-file state taxes only Propinas asignadas. Free e-file state taxes only   Su empleador no debe retener de sus propinas asignadas impuesto sobre los ingresos ni los impuestos del Medicare, Seguro Social, o la jubilación ferroviaria. Free e-file state taxes only La retención de dichos impuestos se basa únicamente en su salario más las propinas declaradas. Free e-file state taxes only Su empleador debe devolverle toda cantidad de impuesto retenida erróneamente de su paga. Free e-file state taxes only Vea el tema titulado Asignación de Propinas , en el capítulo 6, para más información. Free e-file state taxes only Beneficios Marginales Tributables El valor de ciertos beneficios marginales no monetarios que reciba de su empleador se considera parte de su paga. Free e-file state taxes only Su empleador generalmente le debe retener de su paga regular los impuestos sobre el ingreso. Free e-file state taxes only Para información sobre los beneficios marginales, vea Beneficios Marginales bajo Remuneración del Empleado, en el capítulo 5. Free e-file state taxes only Aunque el valor del uso personal de un automóvil, camión u otro vehículo motorizado que utilice en las carreteras y que le provea su empleador esté sujeto a impuestos, su empleador puede optar por no retener impuestos sobre esa cantidad. Free e-file state taxes only Su empleador debe notificarle si opta por hacerlo. Free e-file state taxes only Para más información acerca de la retención de impuestos sobre los beneficios marginales tributables, vea el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Compensación por Enfermedad El término “compensación por enfermedad” es el pago que usted recibe para reemplazar su salario o sueldo regular mientras está ausente del trabajo temporalmente debido a una enfermedad o lesión. Free e-file state taxes only Para considerarse compensación por enfermedad, ésta deberá ser pagada conforme a un plan en el cual participa su empleador. Free e-file state taxes only Si recibe compensación por enfermedad de su empleador, o de un agente del mismo, se le deben retener impuestos sobre el ingreso. Free e-file state taxes only Un agente que no le pague a usted salario regular puede optar por retenerle impuestos sobre el ingreso a una tasa uniforme. Free e-file state taxes only Sin embargo, si recibe compensación por enfermedad de un tercero que no sea agente o representante de su empleador, le retendrán impuestos sobre el ingreso únicamente si usted lo solicita. Free e-file state taxes only Vea Formulario W-4S , más adelante. Free e-file state taxes only Si recibe compensación por enfermedad de un plan en el cual su empleador no participa (como un plan de protección de salud o contra accidentes en el cual usted paga todas las primas), los pagos que reciba no son considerados compensación por enfermedad y, por lo general, no están sujetos a impuestos. Free e-file state taxes only Convenios sindicales. Free e-file state taxes only   Si recibe compensación por enfermedad de acuerdo a un convenio colectivo del trabajo entre el sindicato al que usted pertenece y su empleador, el convenio podría determinar la cantidad de impuestos sobre el ingreso a retener. Free e-file state taxes only Consulte a su delegado o representante sindical o a su empleador para más información. Free e-file state taxes only Formulario W-4S. Free e-file state taxes only   Si opta por que se le retengan impuestos sobre el ingreso de la compensación por enfermedad pagada por un tercero, por ejemplo, una compañía de seguros, tiene que llenar el Formulario W-4S. Free e-file state taxes only Las instrucciones del formulario contienen una hoja de trabajo que puede utilizar para determinar la cantidad que quiere que se le retenga. Free e-file state taxes only Dichas instrucciones explican también ciertas restricciones que pueden corresponderle. Free e-file state taxes only   Entregue el formulario completado a la entidad que pague su compensación por enfermedad. Free e-file state taxes only Dicha entidad debe retenerle impuestos según las instrucciones indicadas en el formulario. Free e-file state taxes only Impuesto estimado. Free e-file state taxes only   Si no solicita la retención de impuestos en el Formulario W-4S o si no se le han retenido suficientes impuestos, quizás tenga que pagar impuesto estimado. Free e-file state taxes only Si no paga suficientes impuestos mediante pagos de impuesto estimado o si no se le retienen suficientes impuestos, o si se dan los dos casos, quizás tenga que pagar una multa. Free e-file state taxes only Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo. Free e-file state taxes only Pensiones y Anualidades Por lo general, se retienen impuestos sobre el ingreso de las distribuciones de su pensión o anualidad, a menos que usted solicite que no se los retengan. Free e-file state taxes only Esta regla corresponde a distribuciones de: Un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional; Una compañía o sociedad de seguros de vida de acuerdo con un contrato dotal, anualidad o un contrato de seguros de vida; Un sistema de pensión, anualidad o participación en las ganancias; Un plan de bonificación de acciones; y Cualquier otro plan que aplace el período en el que puede recibir remuneraciones. Free e-file state taxes only La cantidad a retener depende de cómo reciba los pagos. Free e-file state taxes only Es decir, si los recibe durante más de un solo año (pagos periódicos), dentro del plazo de un año (pagos no periódicos) o como una distribución con derecho a reinversión (ERD, por sus siglas en inglés). Free e-file state taxes only La retención de impuesto sobre los ingresos de una ERD es obligatoria. Free e-file state taxes only Información adicional. Free e-file state taxes only    Para más información sobre la tributación de anualidades y distribuciones (incluyendo distribuciones con derecho a reinversión) de planes de jubilación calificados, vea el capítulo 10. Free e-file state taxes only Para más detalles sobre los arreglos IRA, vea el capítulo 17. Free e-file state taxes only Para más información sobre la retención de impuestos de las pensiones y anualidades, incluyendo una explicación del Formulario W-4P, vea Pensions and Annuities (Pensiones y anualidades) en el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Ganancias Provenientes de Juegos de Azar y Apuestas Se retienen impuestos sobre el ingreso proveniente de ciertas ganancias de juegos de azar y apuestas a una tasa uniforme del 25%. Free e-file state taxes only Las ganancias de juegos de azar y apuestas superiores a $5,000 que resulten de las fuentes siguientes están sujetas a la retención de impuestos sobre los ingresos: Todo concurso, convenio de grupos de apostadores, incluidos pagos efectuados a ganadores de torneos de póquer o lotería. Free e-file state taxes only Toda otra clase de apuesta, si las ganancias son por lo menos 300 veces mayores a la cantidad de la apuesta. Free e-file state taxes only No importa si se pagan las ganancias en efectivo, en bienes o como anualidad. Free e-file state taxes only Las ganancias que no se paguen en efectivo se toman en cuenta según su valor justo de mercado. Free e-file state taxes only Excepción. Free e-file state taxes only   Las ganancias de juegos de bingo, keno o de máquinas tragamonedas, por regla general, no están sujetas a la retención de impuestos. Free e-file state taxes only No obstante, es posible que tenga que facilitarle al pagador su número de Seguro Social si quiere evitar la retención de impuestos. Free e-file state taxes only Vea Backup withholding on gambling winnings (Retención adicional sobre las ganancias de juegos de azar y apuestas), en el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Si recibió ganancias de juegos y apuestas que no estuvieron sujetas a retención, quizás tenga que pagar el impuesto estimado. Free e-file state taxes only Vea Impuesto Estimado para el Año 2014 , más adelante. Free e-file state taxes only Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Free e-file state taxes only Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo. Free e-file state taxes only Formulario W-2G. Free e-file state taxes only   Si un pagador le retiene impuestos sobre el ingreso de sus ganancias de juegos de azar y apuestas, éste debe enviarle un Formulario W-2G, Certain Gambling Winnings (Ciertas ganancias de juegos de azar y apuestas), en inglés, en el cual se muestra la cantidad que usted ganó, así como la cantidad de impuestos retenidos. Free e-file state taxes only Declare los impuestos retenidos en la línea 62 del Formulario 1040. Free e-file state taxes only Compensación por Desempleo Puede optar por que se le retengan impuestos sobre los ingresos de su compensación por desempleo. Free e-file state taxes only Para hacerlo, tiene que llenar el Formulario W-4V, en inglés (o un formulario similar facilitado por el pagador) y enviárselo al mismo. Free e-file state taxes only Toda compensación por desempleo está sujeta a impuestos. Free e-file state taxes only De modo que, si no se le retienen suficientes impuestos sobre los ingresos, quizás tenga que pagar impuestos estimados. Free e-file state taxes only Vea Impuesto Estimado para el Año 2014 , más adelante. Free e-file state taxes only Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Free e-file state taxes only Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo, para más información. Free e-file state taxes only Pagos del Gobierno Federal Puede elegir que se le retengan impuestos sobre los ingresos de ciertos pagos que reciba del gobierno federal. Free e-file state taxes only Estos pagos incluyen: Prestaciones del Seguro Social, Prestaciones de la jubilación ferroviaria del nivel 1 (tier 1), Préstamos de crédito sobre mercancías de productos de una corporación que decida incluir en sus ingresos brutos, Pagos recibidos de acuerdo con la Agricultural Act of 1949 (Ley Agrícola de 1949) (7 U. Free e-file state taxes only S. Free e-file state taxes only C. Free e-file state taxes only 1421 et. Free e-file state taxes only seq. Free e-file state taxes only ) como enmendada, o con el Título II de la Disaster Assistance Act of 1988 (Ley de Asistencia en Caso de Desastre de 1988), que se consideren pagos de seguros y que se reciban por uno de los siguientes motivos: Sus cultivos fueron destruidos o gravemente dañados por sequía, inundación u otro tipo de desastre natural o No pudo sembrar cultivos por uno de los desastres naturales descritos en el punto (a) y Todo otro pago conforme a la ley federal según determinado por el Secretario. Free e-file state taxes only Para elegir esta retención, tendrá que llenar el Formulario W-4V, en inglés (u otro documento similar facilitado por el pagador) y enviárselo al mismo. Free e-file state taxes only Si no elige que se le retengan impuestos sobre los ingresos, quizás tenga que pagar el impuesto estimado. Free e-file state taxes only Vea Impuesto Estimado para el Año 2014 , más adelante. Free e-file state taxes only Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Free e-file state taxes only Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo, para más información. Free e-file state taxes only Información adicional. Free e-file state taxes only   Para más información sobre la tributación de los beneficios del Seguro Social y de la jubilación ferroviaria, vea el capítulo 11. Free e-file state taxes only Obtenga la Publicación 225, Farmer's Tax Guide (Guía tributaria para los agricultores), en inglés, si desea más información acerca de la tributación de los préstamos de la Commodity Credit Corporation (Sociedad Anónima de Productos Agrícolas o CCC, por sus siglas en inglés) y pagos de asistencia en caso de desastre por la destrucción de cultivos. Free e-file state taxes only Retención Adicional Los bancos u otras empresas que le paguen ciertos tipos de ingresos tienen que presentar una declaración informativa (Formulario 1099) al IRS. Free e-file state taxes only Una declaración informativa indica cuántos ingresos se le pagaron a usted durante el año. Free e-file state taxes only Este formulario muestra también su nombre y número de identificación del contribuyente (TIN, por sus siglas en inglés). Free e-file state taxes only En el capítulo 1, bajo Número de Seguro Social , se explica el número de identificación del contribuyente (TIN). Free e-file state taxes only Por regla general, esos pagos no están sujetos a la retención de impuestos. Free e-file state taxes only No obstante, se requiere una retención “adicional” en ciertas circunstancias. Free e-file state taxes only Esta retención adicional puede corresponder a la mayoría de los pagos que se declaren en el Formulario 1099. Free e-file state taxes only El pagador debe retenerle el impuesto a una tasa uniforme del 28% en las situaciones siguientes: Usted no facilita su TIN al pagador tal como corresponde. Free e-file state taxes only El IRS notifica al pagador que el TIN que usted le dio es incorrecto. Free e-file state taxes only Usted está obligado a certificar que no está sujeto a la retención adicional de impuestos, pero no lo hace. Free e-file state taxes only El IRS notifica al pagador que empiece a retener impuestos sobre sus intereses o dividendos porque usted declaró cantidades insuficientes de dichos intereses o dividendos en su declaración de impuestos. Free e-file state taxes only El IRS tomará esta medida únicamente después de haberle enviado por lo menos cuatro avisos en un período de al menos 210 días. Free e-file state taxes only Vea Backup Withholding (Retención adicional), en el capítulo 1 de la Publicación 505, en inglés, para más información. Free e-file state taxes only Multas. Free e-file state taxes only   Hay multas civiles y penales por entregar información falsa con intención de evitar la retención adicional de impuestos. Free e-file state taxes only La multa civil es $500. Free e-file state taxes only La multa penal, si se demuestra su culpabilidad, puede ser de hasta $1,000 o encarcelamiento por un máximo de un año, o ambas. Free e-file state taxes only Impuesto Estimado para el Año 2014 El impuesto estimado es el método que se utiliza para pagar impuestos sobre el ingreso que no está sujeto a retención. Free e-file state taxes only Este tipo de ingreso incluye los ingresos del trabajo por cuenta propia, intereses, dividendos, pensión alimenticia del cónyuge o ex cónyuge, alquiler, ganancias resultantes de la venta de bienes, premios y concesiones. Free e-file state taxes only Es posible que tenga que pagar impuesto estimado si la cantidad de impuestos retenida de su sueldo, salario, pensión o cualquier otra clase de remuneración no es suficiente. Free e-file state taxes only Se utiliza el impuesto estimado para pagar impuestos sobre los ingresos e impuestos sobre el ingreso del trabajo por cuenta propia, así como otros impuestos y otras cantidades declaradas en su declaración de impuestos. Free e-file state taxes only Si no paga suficientes impuestos mediante retenciones o pagos de impuesto estimado, o ambos, es posible que tenga que pagar una multa. Free e-file state taxes only Si no paga lo suficiente para la fecha de vencimiento de cada período de pago (vea Cuándo se Debe Pagar el Impuesto Estimado , más adelante) se le podría cobrar una multa aun cuando espere recibir un reembolso de impuestos al presentar su declaración. Free e-file state taxes only Para más información sobre cuándo es aplicable la multa, vea Multa por Pago Insuficiente de Impuestos de 2013 , al final de este capítulo. Free e-file state taxes only Quién no Tiene que Pagar el Impuesto Estimado Si recibe un sueldo o salario, puede evitar la obligación de hacer pagos de impuesto estimado pidiendo a su empleador que le retenga más impuestos de su remuneración. Free e-file state taxes only Para hacer esto, presente un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo a su empleador. Free e-file state taxes only Vea el capítulo 1 de la Publicación 505, en inglés. Free e-file state taxes only Pagos de impuesto estimado no requeridos. Free e-file state taxes only   No tendrá que pagar el impuesto estimado para el año 2014 si se satisfacen las tres condiciones siguientes: No tuvo la obligación de pagar impuestos en el año 2013. Free e-file state taxes only Fue ciudadano o residente extranjero de los Estados Unidos durante todo el año. Free e-file state taxes only Su año tributario de 2013 constaba de un período de 12 meses. Free e-file state taxes only   No tuvo la obligación de pagar impuestos para el año 2013 si su impuesto total fue cero o no estuvo obligado a presentar una declaración de impuestos. Free e-file state taxes only Para la definición de “impuesto total” para 2013, vea el capítulo 2 de la Publicación 505, en inglés. Free e-file state taxes only ¿Quién Tiene que Pagar Impuesto Estimado? Si adeuda impuesto adicional para el año 2013, quizás tenga que pagar impuesto estimado para el año 2014. Free e-file state taxes only Puede utilizar la siguiente regla general como guía durante el año para averiguar si tendrá suficiente impuesto retenido o si debe aumentar su retención o hacer pagos estimados de impuesto. Free e-file state taxes only Regla general. Free e-file state taxes only   En la mayoría de los casos, tiene que pagar impuesto estimado para el año 2014 si se dan las dos condiciones siguientes: Usted espera adeudar al menos $1,000 de impuestos para el año 2014 después de restar los impuestos retenidos y los créditos reembolsables. Free e-file state taxes only Usted espera que sus impuestos retenidos y créditos reembolsables sean inferiores a la menor de las siguientes cantidades: el 90% del impuesto indicado en su declaración de impuestos para el año 2014 o el 100% del impuesto indicado en su declaración de impuestos para el año 2013 (sin embargo, vea Requisitos especiales para agricultores, pescadores y contribuyentes de altos ingresos, a continuación). Free e-file state taxes only Dicha declaración tiene que abarcar un período de 12 meses. Free e-file state taxes only    Si el resultado de usar la regla general que se explicó anteriormente le indica que no va a tener suficiente impuesto retenido, complete la 2014 Estimated Tax Worksheet (Hoja de Trabajo de 2014) en la Publicación 505, en inglés, para obtener un cálculo más preciso. Free e-file state taxes only Requisitos especiales para agricultores, pescadores y contribuyentes de altos ingresos. Free e-file state taxes only   Si por lo menos dos tercios (2/3) de su ingreso bruto para el año tributario 2013 ó 2014 es de actividades agrícolas o de pesca, sustituya el 662/3% por el 90% en el punto (2a) bajo Regla general , anteriormente. Free e-file state taxes only Si su ingreso bruto ajustado para el año 2013 fue más de $150,000 ($75,000 si su estado civil para efectos de la declaración de 2014 es casado que presenta una declaración por separado), sustituya 110% por 100% en el punto (2b) bajo Regla general , anteriormente. Free e-file state taxes only Vea la Figura 4-A y el capítulo 2 de la Publicación 505, en inglés, para más información. Free e-file state taxes only Extranjeros. Free e-file state taxes only   Los extranjeros residentes y los extranjeros no residentes también pueden tener que pagar impuesto estimado. Free e-file state taxes only Los extranjeros residentes deben cumplir los requisitos presentados en este capítulo a menos que se indique lo contrario. Free e-file state taxes only Los que no son residentes deben obtener el Formulario 1040-ES (NR), U. Free e-file state taxes only S. Free e-file state taxes only Estimated Tax for Nonresident Alien Individuals (Impuesto estimado de los EE. Free e-file state taxes only UU. Free e-file state taxes only para las personas extranjeras no residentes), en inglés. Free e-file state taxes only   Es extranjero si no es ciudadano ni nacional de los Estados Unidos. Free e-file state taxes only Es extranjero residente si tiene una tarjeta de residencia (green card) o si cumple el requisito de presencia sustancial. Free e-file state taxes only Para información adicional sobre el requisito de presencia sustancial, vea la Publicación 519, U. Free e-file state taxes only S. Free e-file state taxes only Tax Guide for Aliens (Guía tributaria de los EE. Free e-file state taxes only UU. Free e-file state taxes only para extranjeros), en inglés. Free e-file state taxes only Contribuyentes casados. Free e-file state taxes only   Si cumple los requisitos para hacer pagos conjuntos de impuesto estimado, puede aplicar esos requisitos a sus ingresos estimados conjuntos. Free e-file state taxes only   Usted y su cónyuge pueden hacer pagos conjuntos de impuesto estimado aun cuando no vivan juntos. Free e-file state taxes only   No obstante, usted y su cónyuge no pueden hacer pagos conjuntos de impuesto estimado si: Están legalmente separados por fallo de divorcio o de manutención por separación judicial, Tanto usted como su cónyuge utilizan años tributarios distintos o Uno de ustedes es extranjero no residente (a menos que éste elija ser tratado como extranjero residente para propósitos tributarios (vea el capítulo 1 de la Publicación 519, en inglés)). Free e-file state taxes only   Si no reúne los requisitos para hacer pagos conjuntos del impuesto estimado, aplique los requisitos explicados aquí a su ingreso estimado por separado. Free e-file state taxes only El hecho de que usted y su cónyuge hagan o no pagos de impuesto estimado conjuntamente o por separado no afectará en absoluto su elección de presentar una declaración de impuestos conjunta o separada para el año 2014. Free e-file state taxes only Declaraciones separadas para el año 2013 y una declaración conjunta para el año 2014. Free e-file state taxes only   Si piensa presentar una declaración conjunta con su cónyuge para el año 2014, pero los dos presentaron declaraciones separadas en 2013, sus impuestos para 2013 son el total de impuestos indicado en las dos declaraciones que se presentaron por separado. Free e-file state taxes only Usted presentó una declaración por separado si declaró cualquiera de los estados civiles siguientes: soltero, cabeza de familia o casado que presenta la declaración por separado. Free e-file state taxes only Declaración conjunta para el año 2013 y declaraciones separadas para el año 2014. Free e-file state taxes only   Si piensa presentar una declaración por separado para el año 2014, pero presentó una declaración conjunta en 2013, sus impuestos para 2013 son la parte del impuesto que le corresponda en la declaración conjunta. Free e-file state taxes only Usted presenta una declaración por separado si declara cualquiera de los siguientes estados civiles: soltero, cabeza de familia o casado que presenta la declaración por separado. Free e-file state taxes only   Para calcular la parte del impuesto que le corresponde en una declaración conjunta, debe primero calcular el impuesto que usted y su cónyuge habrían pagado si hubieran presentado declaraciones separadas para el año 2013, utilizando el mismo estado civil para el año 2014. Free e-file state taxes only Luego multiplique el impuesto de la declaración conjunta por la siguiente fracción:   El impuesto que habría pagado si hubiera presentado una declaración por separado   El impuesto total que usted y su cónyuge habrían pagado si los dos hubieran presentado declaraciones separadas Ejemplo. Free e-file state taxes only José y Hortensia presentaron una declaración conjunta para el año 2013, en la que se indicaba un ingreso sujeto a impuestos de $48,500 e impuestos por pagar de $6,386. Free e-file state taxes only Del total de ingresos sujetos a impuestos de $48,500, unos $40,100 le correspondían a José y los demás le correspondían a Hortensia. Free e-file state taxes only Para el año 2014, el matrimonio piensa presentar declaraciones por separado. Free e-file state taxes only José calcula su parte de impuestos indicada en la declaración conjunta para el año 2013 de la manera siguiente:   Impuestos sobre los $40,100 basándose en una declaración por separado $5,960     Impuestos sobre los $8,400 basándose en una declaración por separado 843     Total $ 6,803     Porcentaje del total correspondiente a José ($5,960 ÷ $6,803) 87. Free e-file state taxes only 6%     Parte del total declarado en la declaración conjunta correspondiente a José  ($6,386 × 87. Free e-file state taxes only 6%) $ 5,594   Figura 4-A. Free e-file state taxes only ¿Tiene que Pagar Impuesto Estimado? Please click here for the text description of the image. Free e-file state taxes only Figura 4−A. Free e-file state taxes only ¿Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Para calcular su impuesto estimado, tiene que determinar primero su ingreso bruto ajustado (AGI, por sus siglas en inglés), ingreso sujeto a impuestos, impuestos, deducciones y créditos para el año. Free e-file state taxes only Al calcular su impuesto estimado para el año 2014, le convendría utilizar los ingresos, deducciones y créditos de su declaración del año 2013 como punto de partida. Free e-file state taxes only Utilice su declaración federal de impuestos para el año 2013 como referencia. Free e-file state taxes only Puede utilizar el Formulario 1040-ES y la Publicación 505, ambos en inglés, para calcular su impuesto estimado. Free e-file state taxes only Los extranjeros no residentes deben utilizar el Formulario 1040-ES (NR) y la Publicación 505, ambos en inglés, para calcular su impuesto estimado (vea el capítulo 8 de la Publicación 519 para más información). Free e-file state taxes only Hay que tener en cuenta cambios recientes en su situación así como en la ley tributaria. Free e-file state taxes only Para más información acerca de estos cambios, visite la página web del IRS, IRS. Free e-file state taxes only gov/espanol. Free e-file state taxes only Para más información sobre cómo determinar su impuesto estimado para el año 2014, vea el capítulo 2 de la Publicación 505, en inglés. Free e-file state taxes only Cuándo se Debe Pagar el Impuesto Estimado Para propósitos del impuesto estimado, se divide el año tributario en cuatro períodos de pago. Free e-file state taxes only Cada período tiene su propia fecha de vencimiento. Free e-file state taxes only Si no se pagan suficientes impuestos para la fecha de vencimiento de cada período de pago, se le puede cobrar una multa aun si tiene derecho a un reembolso al presentar su declaración de impuestos. Free e-file state taxes only Los períodos de pago y las fechas de vencimiento para los pagos del impuesto estimado se muestran a continuación. Free e-file state taxes only   Para el período: Fecha de vencimiento:*     Del 1 de enero al 31 de marzo 15 de abril     Del 1 de abril al 31 de mayo 16 de junio     Del 1 de junio al 31 de agosto 15 de sept. Free e-file state taxes only     Del 1 de sept. Free e-file state taxes only al 31 de dic. Free e-file state taxes only 15 de enero del siguiente año      * Vea Regla para sábados, domingos y días feriados oficiales y Pago para enero . Free e-file state taxes only Regla para sábados, domingos y días feriados oficiales. Free e-file state taxes only   Si el plazo para hacer un pago de impuesto estimado vence un sábado, domingo o día feriado oficial, el pago se considerará hecho a su debido tiempo si se hace el día siguiente que no sea un sábado, domingo o día feriado oficial. Free e-file state taxes only Pago para enero. Free e-file state taxes only   Si presenta su Formulario 1040 o Formulario 1040A del año 2014 a más tardar el 31 de enero del año 2015, y paga el resto del impuesto que adeude, no tendrá que hacer su pago del impuesto estimado que vencería el 15 de enero de 2015. Free e-file state taxes only Contribuyentes según año fiscal. Free e-file state taxes only   Si su año tributario no comienza el 1 de enero, vea las instrucciones para el Formulario 1040-ES, en inglés, para saber las fechas de vencimiento pertinentes. Free e-file state taxes only Cuándo Debe Comenzar a Pagar No tiene que pagar impuesto estimado hasta que reciba ingresos sobre los cuales tenga que pagar el impuesto sobre el ingreso. Free e-file state taxes only Si recibe ingreso sujeto al pago de impuesto estimado para el primer período de pago del año, tiene que hacer su primer pago a más tardar en la fecha de vencimiento de ese período. Free e-file state taxes only Puede pagar el impuesto estimado en su totalidad en ese momento o a plazos. Free e-file state taxes only Si decide pagar el impuesto a plazos, haga su primer pago a más tardar en la fecha de vencimiento del primer período de pago. Free e-file state taxes only Haga los pagos a plazos restantes a más tardar en las fechas de vencimiento de los períodos posteriores. Free e-file state taxes only Ningún ingreso sujeto al impuesto estimado durante el primer período. Free e-file state taxes only    Si no recibe ingresos sujetos al pago de impuesto estimado hasta un período posterior, tiene que hacer su primer pago de impuesto estimado a más tardar en la fecha de vencimiento de tal período. Free e-file state taxes only Puede pagar el impuesto estimado en su totalidad a más tardar en la fecha de vencimiento de tal período o puede elegir pagarlo a plazos para la fecha de vencimiento de tal período y las fechas de vencimiento de los períodos restantes. Free e-file state taxes only El diagrama siguiente indica cuándo se deben hacer los pagos a plazos. Free e-file state taxes only Si recibe por primera vez ingresos sobre los cuales tiene que pagar impuesto estimado: Haga un  pago  a más tardar el:* Pague  los plazos posteriores  a más tardar el:* Antes del 1 de abril 15 de abril 16 de junio 15 de septiembre 15 de enero del siguiente año Del 1 de abril al 31 de mayo 16 de junio 15 de septiembre 15 de enero del siguiente año Del 1 de junio al 31 de agosto 16 de septiembre 15 de enero del siguiente año Después del 31 de agosto 15 de enero del siguiente año (Ninguno) *Vea Regla para sábados, domingos y días feriados oficiales y Pago para enero. Free e-file state taxes only     Cuánto se debe pagar para evitar una multa. Free e-file state taxes only   Para determinar la cantidad que debe pagar para cada fecha de vencimiento de los pagos, vea Cómo Determinar Cada Pago , a continuación. Free e-file state taxes only Cómo Determinar Cada Pago Debe pagar suficiente impuesto estimado para la fecha de vencimiento de cada período de pago, a fin de evitar una multa por ese período. Free e-file state taxes only Puede determinar el pago requerido para cada período utilizando el método normal de pagos a plazos o el método de ingresos anualizados a plazos. Free e-file state taxes only Estos métodos se describen en más detalle en el capítulo 2 de la Publicación 505, en inglés. Free e-file state taxes only Si no paga suficientes impuestos durante cada período de pago, es posible que se le cobre una multa aun cuando tenga derecho a un reembolso de impuestos al presentar su declaración. Free e-file state taxes only Si el tema anterior Ningún ingreso sujeto al impuesto estimado durante el primer período o el tema posterior Cambio en el impuesto estimado , le corresponde, le puede ser de provecho leer Annualized Income Installment Method (Método de ingreso anual a plazos), en inglés, en el capítulo 2 de la Publicación 505 para más información sobre cómo evitar una multa. Free e-file state taxes only Multa por pago insuficiente del impuesto estimado. Free e-file state taxes only   Según el método normal de pagos a plazos, si su pago de impuesto estimado para algún período es menos de la cuarta parte de su impuesto estimado, se le puede cobrar una multa por pago insuficiente del impuesto estimado para ese período cuando presente su declaración de impuestos. Free e-file state taxes only Bajo el método anualizado de ingresos a plazos, sus pagos de impuesto estimado varían con su ingreso, pero la cantidad de pago requerida deberá ser pagada en cada período. Free e-file state taxes only Vea el capítulo 4 de la Publicación 505 para más información. Free e-file state taxes only Cambio en el impuesto estimado. Free e-file state taxes only   Puede tener que volver a calcular su impuesto estimado después de haberlo pagado si se dan cambios en sus ingresos, ajustes, deducciones, créditos o exenciones. Free e-file state taxes only Pague el saldo adeudado de su impuesto estimado enmendado a más tardar en la siguiente fecha de vencimiento del pago después del cambio o lo puede pagar a plazos empezando a más tardar en esa siguiente fecha de vencimiento y subsecuentemente en las fechas de pago para los períodos de pago restantes. Free e-file state taxes only Casos en los que No se Requieren Pagos del Impuesto Estimado No tiene que hacer pagos de impuesto estimado si la cantidad retenida durante cada período de pago es por lo menos: 1/4 de su pago anual requerido o La cantidad del plazo de ingresos anualizados que está obligado a pagar para tal período. Free e-file state taxes only Además, no tendrá que efectuar pagos de impuesto estimado si se le retienen suficientes impuestos durante el año para asegurar que la cantidad de impuestos a pagar al presentar su declaración sea menos de $1,000. Free e-file state taxes only Cómo Pagar el Impuesto Estimado Hay varias maneras de pagar el impuesto estimado: Acreditar un pago en exceso de su declaración de impuestos del año 2013 a su impuesto estimado del año 2014. Free e-file state taxes only Efectuar un pago mediante la transferencia directa de su cuenta bancaria o pago por tarjeta de crédito o débito utilizando un sistema de pago a través del teléfono o la Internet. Free e-file state taxes only Enviar su pago (cheque o giro) del impuesto adeudado con un comprobante de pago del Formulario 1040-ES. Free e-file state taxes only Cómo Acreditar un Pago en Exceso Si al presentar su Formulario 1040 o Formulario 1040A para el año 2013 muestra haber pagado impuestos de más, puede aplicar una parte o la totalidad de ese pago en exceso a su impuesto estimado para el año 2014. Free e-file state taxes only Escriba en la línea 75 del Formulario 1040 o en la línea 44 del Formulario 1040A la parte de la cantidad del pago en exceso que quiere acreditar a su impuesto estimado en vez de recibirla como reembolso. Free e-file state taxes only Tiene que tener en cuenta dicha cantidad acreditada al calcular los pagos de impuesto estimado. Free e-file state taxes only No puede solicitar que se le reembolse la cantidad acreditada a su impuesto estimado durante el año hasta que presente su declaración de impuestos el año siguiente. Free e-file state taxes only Tampoco puede destinar ese pago en exceso a ningún otro fin. Free e-file state taxes only Pago a Través de Internet El pago a través de Internet es conveniente y seguro y le ayuda a asegurar que nosotros recibamos su pago a tiempo. Free e-file state taxes only Puede pagar utilizando cualquiera de los siguientes métodos de pago electrónico: Transferencia directa de su cuenta bancaria. Free e-file state taxes only Tarjeta de crédito o débito. Free e-file state taxes only Si desea pagar sus impuestos a través de Internet o si desea obtener más información, acceda a www. Free e-file state taxes only irs. Free e-file state taxes only gov/e-pay. Free e-file state taxes only Pago a Través del Teléfono El efectuar pagos a través del teléfono es otro método confiable y seguro de realizar pagos electrónicos. Free e-file state taxes only Utilice uno de los siguientes métodos: Transferencia directa de su cuenta bancaria. Free e-file state taxes only Tarjeta de crédito o débito. Free e-file state taxes only Si desea pagar mediante la transferencia directa de su cuenta bancaria, llame al 1-800-244-4829 (1-800-555-4477, si desea obtener servicio en inglés). Free e-file state taxes only Las personas sordas o aquellas personas que tienen impedimentos auditivos o del habla y que tienen acceso al sistema TTY/TDD pueden llamar al 1-800-733-4829. Free e-file state taxes only Para efectuar pagos utilizando una tarjeta de crédito o débito, puede llamar a uno de los proveedores de servicio que aparecen a continuación. Free e-file state taxes only Los proveedores cobran un cargo por realizar esta clase de transacción. Free e-file state taxes only El cargo varía de acuerdo con el proveedor que le ofrezca el servicio, la clase de tarjeta que utiliza para efectuar el pago y la cantidad del pago. Free e-file state taxes only WorldPay 1-888-9-PAY-TAX™ (1-888-972-9829) www. Free e-file state taxes only payUSAtax. Free e-file state taxes only com Official Payments Corporation 1-888-UPAY-TAX™ (1-888-872-9829) www. Free e-file state taxes only officialpayments. Free e-file state taxes only com Link2Gov Corporation 1-888-PAY-1040™ (1-888-729-1040) www. Free e-file state taxes only PAY1040. Free e-file state taxes only com Si desea obtener la información más actualizada sobre los pagos que se efectúan a través del teléfono, acceda a www. Free e-file state taxes only irs. Free e-file state taxes only gov/e-pay. Free e-file state taxes only Cómo Pagar con Cheque o Giro Utilizando el Comprobante de Pago para el Impuesto Estimado Cada pago de impuesto estimado por cheque o giro tiene que ser acompañado de un comprobante de pago del Formulario 1040-ES. Free e-file state taxes only Durante el año 2013, si usted: hizo por lo menos un pago de impuesto estimado, pero no por métodos electrónicos, y no usó un programa o pagó a aun preparador para preparar su declaración, entonces, debe recibir una copia del Formulario 1040-ES-V del año 2014, en inglés. Free e-file state taxes only El mismo contendrá unos comprobantes de pago con su nombre, dirección y número de Seguro Social impresos. Free e-file state taxes only El uso de los comprobantes de pago con esa información impresa agilizará la tramitación de su declaración, reducirá la posibilidad de errores y reducirá los costos asociados con la tramitación de la declaración. Free e-file state taxes only Utilice los sobres con ventanillas que recibió con el Formulario 1040-ES. Free e-file state taxes only Si utiliza sus propios sobres, asegúrese de enviar los comprobantes de pago a la dirección indicada en las instrucciones del Formulario 1040-ES correspondiente al área donde vive. Free e-file state taxes only Nota: Estos criterios pueden cambiar sin aviso. Free e-file state taxes only Si usted no recibe un Formulario 1040-ES/V, en inglés, y está obligado a hacer un pago de impuesto estimado, debe ir a IRS. Free e-file state taxes only gov e imprimir una copia del Formulario 1040-ES, en inglés, el cual incluye cuatro cupones de pago en blanco. Free e-file state taxes only Complete uno de estos cupones y haga su pago a tiempo para evitar multas por pago tardío. Free e-file state taxes only No utilice la dirección contenida en las Instrucciones para el Formulario 1040 o para el Formulario 1040A para enviar sus pagos del impuesto estimado. Free e-file state taxes only Si no pagó impuesto estimado durante el año pasado, puede pedir el Formulario 1040-ES del IRS (consulte la Hoja de Ped