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Free file federal and state taxes online 2. Free file federal and state taxes online   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Free file federal and state taxes online Divorcio y nuevo matrimonio. Free file federal and state taxes online Matrimonios anulados. Free file federal and state taxes online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free file federal and state taxes online Personas consideradas casadas. Free file federal and state taxes online Matrimonio del mismo sexo. Free file federal and state taxes online Cónyuge fallecido durante el año. Free file federal and state taxes online Personas casadas que viven separadas. Free file federal and state taxes online Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Free file federal and state taxes online  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Free file federal and state taxes online Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Free file federal and state taxes online Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Free file federal and state taxes online Hay cinco estados civiles para efectos de la declaración: Soltero. Free file federal and state taxes online Casado que presenta una declaración conjunta. Free file federal and state taxes online Casado que presenta una declaración por separado. Free file federal and state taxes online Cabeza de familia. Free file federal and state taxes online Viudo que reúne los requisitos con hijo dependiente. Free file federal and state taxes online Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Free file federal and state taxes online Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Free file federal and state taxes online También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Free file federal and state taxes online Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Free file federal and state taxes online S. Free file federal and state taxes online Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Free file federal and state taxes online Personas no casadas. Free file federal and state taxes online   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Free file federal and state taxes online La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Free file federal and state taxes online Personas divorciadas. Free file federal and state taxes online   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Free file federal and state taxes online Divorcio y nuevo matrimonio. Free file federal and state taxes online   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Free file federal and state taxes online Matrimonios anulados. Free file federal and state taxes online    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Free file federal and state taxes online Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Free file federal and state taxes online S. Free file federal and state taxes online Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Free file federal and state taxes online Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Free file federal and state taxes online Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Free file federal and state taxes online Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Free file federal and state taxes online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free file federal and state taxes online   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Free file federal and state taxes online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Free file federal and state taxes online Personas casadas. Free file federal and state taxes online   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Free file federal and state taxes online Personas consideradas casadas. Free file federal and state taxes online   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Free file federal and state taxes online Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Free file federal and state taxes online Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Free file federal and state taxes online Están separados por un decreto provisional (o sea, que no es final) de divorcio. Free file federal and state taxes online Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Free file federal and state taxes online Matrimonio del mismo sexo. Free file federal and state taxes online   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Free file federal and state taxes online El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Free file federal and state taxes online Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Free file federal and state taxes online Para más detalles, consulte la Publicación 501, en inglés. Free file federal and state taxes online Cónyuge fallecido durante el año. Free file federal and state taxes online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Free file federal and state taxes online   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Free file federal and state taxes online También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Free file federal and state taxes online   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Free file federal and state taxes online El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Free file federal and state taxes online Personas casadas que viven separadas. Free file federal and state taxes online   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Free file federal and state taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Free file federal and state taxes online Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Free file federal and state taxes online Vea más adelante Cabeza de Familia . Free file federal and state taxes online Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Free file federal and state taxes online Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Free file federal and state taxes online Viudo. Free file federal and state taxes online   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Free file federal and state taxes online No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Free file federal and state taxes online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Free file federal and state taxes online Cómo presentar la declaración. Free file federal and state taxes online   Puede presentar el Formulario 1040. Free file federal and state taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free file federal and state taxes online Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Free file federal and state taxes online Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Free file federal and state taxes online Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free file federal and state taxes online Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Free file federal and state taxes online En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Free file federal and state taxes online Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Free file federal and state taxes online Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Free file federal and state taxes online Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Free file federal and state taxes online Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Free file federal and state taxes online Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Free file federal and state taxes online Cómo presentar la declaración. Free file federal and state taxes online   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Free file federal and state taxes online Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free file federal and state taxes online Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Free file federal and state taxes online Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Free file federal and state taxes online Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free file federal and state taxes online Cónyuge fallecido. Free file federal and state taxes online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Free file federal and state taxes online Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Free file federal and state taxes online   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Free file federal and state taxes online Personas divorciadas. Free file federal and state taxes online   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Free file federal and state taxes online Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Free file federal and state taxes online Período contable. Free file federal and state taxes online   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Free file federal and state taxes online Vea Períodos Contables y Métodos Contables , en el capítulo 1. Free file federal and state taxes online Responsabilidad conjunta. Free file federal and state taxes online   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Free file federal and state taxes online Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Free file federal and state taxes online O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Free file federal and state taxes online Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Free file federal and state taxes online   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Free file federal and state taxes online Contribuyente divorciado. Free file federal and state taxes online   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Free file federal and state taxes online Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Free file federal and state taxes online Alivio tributario en el caso de obligación conjunta. Free file federal and state taxes online   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Free file federal and state taxes online Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Free file federal and state taxes online   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Free file federal and state taxes online Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Free file federal and state taxes online Alivio equitativo. Free file federal and state taxes online    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Free file federal and state taxes online En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Free file federal and state taxes online Firma de la declaración conjunta. Free file federal and state taxes online   Cada cónyuge está obligado, por lo general, a firmar la declaración. Free file federal and state taxes online De lo contrario, no se considerará declaración conjunta. Free file federal and state taxes online Si el cónyuge falleció antes de firmar la declaración. Free file federal and state taxes online   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Free file federal and state taxes online Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Free file federal and state taxes online Cónyuge ausente del hogar. Free file federal and state taxes online   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Free file federal and state taxes online Impedimento para firmar la declaración debido a enfermedad o lesión. Free file federal and state taxes online   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Free file federal and state taxes online Asegúrese también de firmar en el espacio correspondiente a su firma. Free file federal and state taxes online Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Free file federal and state taxes online Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Free file federal and state taxes online Si firma como tutor de su cónyuge. Free file federal and state taxes online   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Free file federal and state taxes online Cónyuge en zona de combate. Free file federal and state taxes online   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Free file federal and state taxes online Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Free file federal and state taxes online Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Free file federal and state taxes online Otras razones por las cuales su cónyuge no puede firmar. Free file federal and state taxes online    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Free file federal and state taxes online Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Free file federal and state taxes online Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Free file federal and state taxes online Extranjero no residente o extranjero con doble estado de residencia. Free file federal and state taxes online   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Free file federal and state taxes online Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Free file federal and state taxes online Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Free file federal and state taxes online Vea el capítulo 1 de la Publicación 519, en inglés. Free file federal and state taxes online Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Free file federal and state taxes online Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Free file federal and state taxes online Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Free file federal and state taxes online Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Free file federal and state taxes online Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Free file federal and state taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Free file federal and state taxes online El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Free file federal and state taxes online Para información adicional, vea Cabeza de Familia , más adelante. Free file federal and state taxes online Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Free file federal and state taxes online Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Free file federal and state taxes online De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Free file federal and state taxes online Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Free file federal and state taxes online Cómo presentar la declaración. Free file federal and state taxes online   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Free file federal and state taxes online Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Free file federal and state taxes online Puede presentar el Formulario 1040. Free file federal and state taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free file federal and state taxes online Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Free file federal and state taxes online Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Free file federal and state taxes online Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Free file federal and state taxes online Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Free file federal and state taxes online Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Free file federal and state taxes online Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Free file federal and state taxes online   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Free file federal and state taxes online La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Free file federal and state taxes online No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Free file federal and state taxes online Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Free file federal and state taxes online Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Free file federal and state taxes online No puede tomar el crédito por ingreso del trabajo. Free file federal and state taxes online No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Free file federal and state taxes online No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Free file federal and state taxes online No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Free file federal and state taxes online Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Free file federal and state taxes online Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Free file federal and state taxes online Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Free file federal and state taxes online Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Free file federal and state taxes online Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Free file federal and state taxes online Límites del ingreso bruto ajustado. Free file federal and state taxes online   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Free file federal and state taxes online Arreglos de ahorros para la jubilación. Free file federal and state taxes online   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Free file federal and state taxes online Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Free file federal and state taxes online Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Free file federal and state taxes online Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Free file federal and state taxes online Pérdidas de actividades de alquiler. Free file federal and state taxes online   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Free file federal and state taxes online Esto se denomina “descuento especial”. Free file federal and state taxes online Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Free file federal and state taxes online Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Free file federal and state taxes online Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Free file federal and state taxes online Estados donde rige la ley de los bienes gananciales. Free file federal and state taxes online   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Free file federal and state taxes online Vea la Publicación 555, en inglés. Free file federal and state taxes online Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Free file federal and state taxes online Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Free file federal and state taxes online Este plazo no incluye prórroga alguna. Free file federal and state taxes online Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Free file federal and state taxes online Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Free file federal and state taxes online Excepción. Free file federal and state taxes online   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Free file federal and state taxes online El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Free file federal and state taxes online Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Free file federal and state taxes online Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Free file federal and state taxes online Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Free file federal and state taxes online Pagó más de la mitad del costo de mantener una vivienda durante el año. Free file federal and state taxes online Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Free file federal and state taxes online Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Free file federal and state taxes online Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Free file federal and state taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Free file federal and state taxes online Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Free file federal and state taxes online Hijos secuestrados. Free file federal and state taxes online   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Free file federal and state taxes online Para más información, vea la Publicación 501, en inglés. Free file federal and state taxes online Cómo presentar la declaración. Free file federal and state taxes online   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Free file federal and state taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free file federal and state taxes online Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Free file federal and state taxes online Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free file federal and state taxes online Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Free file federal and state taxes online Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Free file federal and state taxes online Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Free file federal and state taxes online Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Free file federal and state taxes online Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Free file federal and state taxes online Vea más adelante Ausencias temporales , bajo Persona Calificada. Free file federal and state taxes online Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Free file federal and state taxes online (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Free file federal and state taxes online Tiene que tener derecho a reclamar una exención por el hijo. Free file federal and state taxes online No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Free file federal and state taxes online Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Free file federal and state taxes online Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Free file federal and state taxes online Vea la Publicación 555, en inglés, para más información. Free file federal and state taxes online Hoja de Trabajo 2-1. Free file federal and state taxes online Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Free file federal and state taxes online Cónyuge extranjero no residente. Free file federal and state taxes online   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Free file federal and state taxes online No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Free file federal and state taxes online Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Free file federal and state taxes online Elección de incluir al cónyuge en la declaración como residente. Free file federal and state taxes online   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Free file federal and state taxes online Vea la Publicación 519, U. Free file federal and state taxes online S. Free file federal and state taxes online Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Free file federal and state taxes online Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Free file federal and state taxes online Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Free file federal and state taxes online Costos que se incluyen. Free file federal and state taxes online   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Free file federal and state taxes online   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Free file federal and state taxes online No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Free file federal and state taxes online Costos que no se incluyen. Free file federal and state taxes online   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Free file federal and state taxes online Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Free file federal and state taxes online Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Free file federal and state taxes online Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Free file federal and state taxes online Ejemplo 1: hijo. Free file federal and state taxes online Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Free file federal and state taxes online Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Free file federal and state taxes online Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Free file federal and state taxes online Ejemplo 2: hijo no considerado persona calificada. Free file federal and state taxes online Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Free file federal and state taxes online Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Free file federal and state taxes online Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Free file federal and state taxes online Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free file federal and state taxes online Ejemplo 3: novia. Free file federal and state taxes online Su novia vivió con usted durante todo el año. Free file federal and state taxes online Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Free file federal and state taxes online Vea la Tabla 2-1 . Free file federal and state taxes online Ejemplo 4: el hijo de su novia. Free file federal and state taxes online Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Free file federal and state taxes online No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Free file federal and state taxes online Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free file federal and state taxes online Vivienda de una persona calificada. Free file federal and state taxes online   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Free file federal and state taxes online Regla especial para los padres. Free file federal and state taxes online   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Free file federal and state taxes online Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Free file federal and state taxes online También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Free file federal and state taxes online   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Free file federal and state taxes online Fallecimiento o nacimiento. Free file federal and state taxes online   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Free file federal and state taxes online Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Free file federal and state taxes online Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Free file federal and state taxes online Ausencias temporales. Free file federal and state taxes online   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Free file federal and state taxes online Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Free file federal and state taxes online Usted tiene que continuar manteniendo la vivienda durante la ausencia. Free file federal and state taxes online Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Free file federal and state taxes online El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Free file federal and state taxes online Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Free file federal and state taxes online Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free file federal and state taxes online Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Free file federal and state taxes online Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Free file federal and state taxes online Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Free file federal and state taxes online Cómo presentar la declaración. Free file federal and state taxes online   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Free file federal and state taxes online Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Free file federal and state taxes online Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Free file federal and state taxes online Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free file federal and state taxes online Tabla 2-1. Free file federal and state taxes online ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Free file federal and state taxes online SI la persona es su . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online   Y . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online   ENTONCES esa persona . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Free file federal and state taxes online   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Free file federal and state taxes online   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Free file federal and state taxes online 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Free file federal and state taxes online 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free file federal and state taxes online pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Free file federal and state taxes online   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Free file federal and state taxes online   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Free file federal and state taxes online   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free file federal and state taxes online 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Free file federal and state taxes online 2El término hijo calificado se define en el capítulo 3. Free file federal and state taxes online Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Free file federal and state taxes online Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Free file federal and state taxes online 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Free file federal and state taxes online 4El término “ pariente calificado ” se define en el capítulo 3. Free file federal and state taxes online 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Free file federal and state taxes online Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Free file federal and state taxes online 6Vea Regla especial para los padres . Free file federal and state taxes online   Requisitos. Free file federal and state taxes online   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Free file federal and state taxes online No importa si usted de hecho llegó a presentar una declaración conjunta. Free file federal and state taxes online Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Free file federal and state taxes online Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Free file federal and state taxes online Esto no incluye a un hijo de crianza. Free file federal and state taxes online Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Free file federal and state taxes online Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Free file federal and state taxes online También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Free file federal and state taxes online Pagó más de la mitad del costo de mantener una vivienda durante el año. Free file federal and state taxes online Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Free file federal and state taxes online Ejemplo. Free file federal and state taxes online La esposa de Juan falleció en el año 2011. Free file federal and state taxes online Él no se ha vuelto a casar. Free file federal and state taxes online Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Free file federal and state taxes online En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Free file federal and state taxes online En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Free file federal and state taxes online Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Free file federal and state taxes online Fallecimiento o nacimiento. Free file federal and state taxes online    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Free file federal and state taxes online Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Free file federal and state taxes online Hijos secuestrados. Free file federal and state taxes online   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Free file federal and state taxes online Para más información, vea la Publicación 501, en inglés. Free file federal and state taxes online Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free file federal and state taxes online Prev  Up  Next   Home   More Online Publications
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Excise Tax

Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.

Various Fuel Tax Credits Extended:

Here Are Special Instructions On How To Report
The American Taxpayer Relief Act, enacted Jan. 2, 2013, retroactively extends certain fuel tax credits that expired at the end of 2011. These include the biodiesel mixture credit, biodiesel credit, alternative fuel credit and alternative fuel mixture credit. Generally, eligible taxpayers can now claim these credits on their federal excise tax returns, and if the credits exceed their excise tax liability, the excess can be claimed as a refund or income tax credit. 

Indoor Tanning Service Providers Must File a Federal Excise Tax Return
Beginning July 1, 2010, indoor tanning services will be subject to a 10 percent excise tax under the Affordable Care Act. Filing your Excise Tax return.

Directors Directive on Announcement 2008-18, FET Compliance Initiative
This Directive provides guidance to examiners auditing taxpayers participating in the voluntary compliance initiative (Announcement 2008-18) regarding foreign insurance excise tax (FET) under IRC 4371- 4374.

Excise Summary Terminal Activity Reporting System (ExSTARS)
ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, states, and motor fuel industry, which details the movement of any product into or out of an IRS approved terminal. A facility control number (FCN) designates a storage location within the motor fuel, or renewable fuel production or the bulk transfer / terminal system. Information regarding the use of FCNs was made public by an announcement in the Federal Register on April 12, 2010.

Excise Tax Electronic Data Interchange (EDI) Guides (Pub. 3536)
Terminal Operators and Bulk Carriers refer to Publication 3536 for EDI filing requirements.

637 Registration Program
Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity.

Online Form 637 Registration Status Check
This Web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.

Exemption From Excise Tax for Certain Wooden Arrows
On Friday, October 3, 2008, P.L. 110-343 (H.R. 1424), the Emergency Economic Stabilization Act of 2008 (Act), also known as the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, was signed into law by the President. The Act includes a key provision in Title V, Section 503 that impacts the Archery federal excise tax.

Field Directive Federal Excise Tax on the Importation and Manufacture of Fishing and Archery Products
This updates the field directive that discusses the Federal Excise Tax on the importation and manufacture of fishing and archery products.

Idling Reduction Devices Exempt from 12% Retail Excise Tax
The Environmental Protection Agency's (EPA) list of devices that reduce highway tractor idling is now available. These devices may be exempt from the 12 percent retail excise tax provided they meet the criteria set forth in section 4053(9) of the Internal Revenue Code.

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Free file federal and state taxes online 1. Free file federal and state taxes online   Traditional IRAs Table of Contents What's New for 2013 What's New for 2014 Introduction Who Can Open a Traditional IRA?What Is Compensation? When Can a Traditional IRA Be Opened? How Can a Traditional IRA Be Opened?Individual Retirement Account Individual Retirement Annuity Individual Retirement Bonds Simplified Employee Pension (SEP) Employer and Employee Association Trust Accounts Required Disclosures How Much Can Be Contributed?Limit. Free file federal and state taxes online When repayment contributions can be made. Free file federal and state taxes online No deduction. Free file federal and state taxes online Reserve component. Free file federal and state taxes online Figuring your IRA deduction. Free file federal and state taxes online Reporting the repayment. Free file federal and state taxes online Example. Free file federal and state taxes online General Limit Kay Bailey Hutchison Spousal IRA Limit Filing Status Less Than Maximum Contributions More Than Maximum Contributions When Can Contributions Be Made? How Much Can You Deduct?Kay Bailey Hutchison Spousal IRA. Free file federal and state taxes online Are You Covered by an Employer Plan? Limit if Covered by Employer Plan Reporting Deductible Contributions Nondeductible Contributions Examples — Worksheet for Reduced IRA Deduction for 2013 What if You Inherit an IRA?Treating it as your own. Free file federal and state taxes online Can You Move Retirement Plan Assets?Transfers to Roth IRAs from other retirement plans. Free file federal and state taxes online Trustee-to-Trustee Transfer Rollovers Transfers Incident To Divorce Converting From Any Traditional IRA Into a Roth IRA Recharacterizations When Can You Withdraw or Use Assets?Contributions Returned Before Due Date of Return When Must You Withdraw Assets? (Required Minimum Distributions)IRA Owners IRA Beneficiaries Which Table Do You Use To Determine Your Required Minimum Distribution? What Age(s) Do You Use With the Table(s)? Miscellaneous Rules for Required Minimum Distributions Are Distributions Taxable?January 2013 QCDs treated as made in 2012. Free file federal and state taxes online 2013 Reporting. Free file federal and state taxes online Additional reporting requirements if you made the election to treat a January 2013 QCD as made in 2012. Free file federal and state taxes online One-time transfer. Free file federal and state taxes online Testing period rules apply. Free file federal and state taxes online More information. Free file federal and state taxes online Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable Amounts Recognizing Losses on Traditional IRA Investments Other Special IRA Distribution Situations Reporting and Withholding Requirements for Taxable Amounts What Acts Result in Penalties or Additional Taxes?Prohibited Transactions Investment in Collectibles Excess Contributions Early Distributions Excess Accumulations (Insufficient Distributions) Reporting Additional Taxes What's New for 2013 Traditional IRA contribution and deduction limit. Free file federal and state taxes online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Free file federal and state taxes online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Free file federal and state taxes online For more information, see How Much Can Be Contributed? in this chapter. Free file federal and state taxes online Modified AGI limit for traditional IRA contributions increased. Free file federal and state taxes online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free file federal and state taxes online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Free file federal and state taxes online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free file federal and state taxes online See How Much Can You Deduct? in this chapter. Free file federal and state taxes online Net Investment Income Tax. Free file federal and state taxes online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Free file federal and state taxes online However, these distributions are taken into account when determining the modified adjusted gross income threshold. Free file federal and state taxes online Distributions from a nonqualified retirement plan are included in net investment income. Free file federal and state taxes online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Free file federal and state taxes online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Free file federal and state taxes online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free file federal and state taxes online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Free file federal and state taxes online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free file federal and state taxes online Introduction This chapter discusses the original IRA. Free file federal and state taxes online In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Free file federal and state taxes online ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Free file federal and state taxes online The following are two advantages of a traditional IRA: You may be able to deduct some or all of your contributions to it, depending on your circumstances. Free file federal and state taxes online Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Free file federal and state taxes online Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Free file federal and state taxes online You can have a traditional IRA whether or not you are covered by any other retirement plan. Free file federal and state taxes online However, you may not be able to deduct all of your contributions if you or your spouse is covered by an employer retirement plan. Free file federal and state taxes online See How Much Can You Deduct , later. Free file federal and state taxes online Both spouses have compensation. Free file federal and state taxes online   If both you and your spouse have compensation and are under age 70½, each of you can open an IRA. Free file federal and state taxes online You cannot both participate in the same IRA. Free file federal and state taxes online If you file a joint return, only one of you needs to have compensation. Free file federal and state taxes online What Is Compensation? Generally, compensation is what you earn from working. Free file federal and state taxes online For a summary of what compensation does and does not include, see Table 1-1. Free file federal and state taxes online Compensation includes all of the items discussed next (even if you have more than one type). Free file federal and state taxes online Wages, salaries, etc. Free file federal and state taxes online   Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. Free file federal and state taxes online The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Free file federal and state taxes online Scholarship and fellowship payments are compensation for IRA purposes only if shown in box 1 of Form W-2. Free file federal and state taxes online Commissions. Free file federal and state taxes online   An amount you receive that is a percentage of profits or sales price is compensation. Free file federal and state taxes online Self-employment income. Free file federal and state taxes online   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deduction allowed for the deductible part of your self-employment taxes. Free file federal and state taxes online   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Free file federal and state taxes online Self-employment loss. Free file federal and state taxes online   If you have a net loss from self-employment, do not subtract the loss from your salaries or wages when figuring your total compensation. Free file federal and state taxes online Alimony and separate maintenance. Free file federal and state taxes online   For IRA purposes, compensation includes any taxable alimony and separate maintenance payments you receive under a decree of divorce or separate maintenance. Free file federal and state taxes online Nontaxable combat pay. Free file federal and state taxes online   If you were a member of the U. Free file federal and state taxes online S. Free file federal and state taxes online Armed Forces, compensation includes any nontaxable combat pay you received. Free file federal and state taxes online This amount should be reported in box 12 of your 2013 Form W-2 with code Q. Free file federal and state taxes online Table 1-1. Free file federal and state taxes online Compensation for Purposes of an IRA Includes . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online Does not include . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online   earnings and profits from property. Free file federal and state taxes online wages, salaries, etc. Free file federal and state taxes online     interest and dividend income. Free file federal and state taxes online commissions. Free file federal and state taxes online     pension or annuity income. Free file federal and state taxes online self-employment income. Free file federal and state taxes online     deferred compensation. Free file federal and state taxes online alimony and separate maintenance. Free file federal and state taxes online     income from certain  partnerships. Free file federal and state taxes online nontaxable combat pay. Free file federal and state taxes online     any amounts you exclude from income. Free file federal and state taxes online     What Is Not Compensation? Compensation does not include any of the following items. Free file federal and state taxes online Earnings and profits from property, such as rental income, interest income, and dividend income. Free file federal and state taxes online Pension or annuity income. Free file federal and state taxes online Deferred compensation received (compensation payments postponed from a past year). Free file federal and state taxes online Income from a partnership for which you do not provide services that are a material income-producing factor. Free file federal and state taxes online Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Free file federal and state taxes online Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Free file federal and state taxes online When Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Free file federal and state taxes online However, the time for making contributions for any year is limited. Free file federal and state taxes online See When Can Contributions Be Made , later. Free file federal and state taxes online How Can a Traditional IRA Be Opened? You can open different kinds of IRAs with a variety of organizations. Free file federal and state taxes online You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Free file federal and state taxes online You can also open an IRA through your stockbroker. Free file federal and state taxes online Any IRA must meet Internal Revenue Code requirements. Free file federal and state taxes online The requirements for the various arrangements are discussed below. Free file federal and state taxes online Kinds of traditional IRAs. Free file federal and state taxes online   Your traditional IRA can be an individual retirement account or annuity. Free file federal and state taxes online It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Free file federal and state taxes online Individual Retirement Account An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. Free file federal and state taxes online The account is created by a written document. Free file federal and state taxes online The document must show that the account meets all of the following requirements. Free file federal and state taxes online The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian. Free file federal and state taxes online The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. Free file federal and state taxes online However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount. Free file federal and state taxes online Contributions, except for rollover contributions, must be in cash. Free file federal and state taxes online See Rollovers , later. Free file federal and state taxes online You must have a nonforfeitable right to the amount at all times. Free file federal and state taxes online Money in your account cannot be used to buy a life insurance policy. Free file federal and state taxes online Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund. Free file federal and state taxes online You must start receiving distributions by April 1 of the year following the year in which you reach age 70½. Free file federal and state taxes online See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Free file federal and state taxes online Individual Retirement Annuity You can open an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company. Free file federal and state taxes online An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments. Free file federal and state taxes online An individual retirement annuity must meet all the following requirements. Free file federal and state taxes online Your entire interest in the contract must be nonforfeitable. Free file federal and state taxes online The contract must provide that you cannot transfer any portion of it to any person other than the issuer. Free file federal and state taxes online There must be flexible premiums so that if your compensation changes, your payment can also change. Free file federal and state taxes online This provision applies to contracts issued after November 6, 1978. Free file federal and state taxes online The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund. Free file federal and state taxes online Distributions must begin by April 1 of the year following the year in which you reach age 70½. Free file federal and state taxes online See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Free file federal and state taxes online Individual Retirement Bonds The sale of individual retirement bonds issued by the federal government was suspended after April 30, 1982. Free file federal and state taxes online The bonds have the following features. Free file federal and state taxes online They stop earning interest when you reach age 70½. Free file federal and state taxes online If you die, interest will stop 5 years after your death, or on the date you would have reached age 70½, whichever is earlier. Free file federal and state taxes online You cannot transfer the bonds. Free file federal and state taxes online If you cash (redeem) the bonds before the year in which you reach age 59½, you may be subject to a 10% additional tax. Free file federal and state taxes online See Age 59½ Rule under Early Distributions, later. Free file federal and state taxes online You can roll over redemption proceeds into IRAs. Free file federal and state taxes online Simplified Employee Pension (SEP) A simplified employee pension (SEP) is a written arrangement that allows your employer to make deductible contributions to a traditional IRA (a SEP IRA) set up for you to receive such contributions. Free file federal and state taxes online Generally, distributions from SEP IRAs are subject to the withdrawal and tax rules that apply to traditional IRAs. Free file federal and state taxes online See Publication 560 for more information about SEPs. Free file federal and state taxes online Employer and Employee Association Trust Accounts Your employer or your labor union or other employee association can set up a trust to provide individual retirement accounts for employees or members. Free file federal and state taxes online The requirements for individual retirement accounts apply to these traditional IRAs. Free file federal and state taxes online Required Disclosures The trustee or issuer (sometimes called the sponsor) of your traditional IRA generally must give you a disclosure statement at least 7 days before you open your IRA. Free file federal and state taxes online However, the sponsor does not have to give you the statement until the date you open (or purchase, if earlier) your IRA, provided you are given at least 7 days from that date to revoke the IRA. Free file federal and state taxes online The disclosure statement must explain certain items in plain language. Free file federal and state taxes online For example, the statement should explain when and how you can revoke the IRA, and include the name, address, and telephone number of the person to receive the notice of cancellation. Free file federal and state taxes online This explanation must appear at the beginning of the disclosure statement. Free file federal and state taxes online If you revoke your IRA within the revocation period, the sponsor must return to you the entire amount you paid. Free file federal and state taxes online The sponsor must report on the appropriate IRS forms both your contribution to the IRA (unless it was made by a trustee-to-trustee transfer) and the amount returned to you. Free file federal and state taxes online These requirements apply to all sponsors. Free file federal and state taxes online How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Free file federal and state taxes online These limits and rules are explained below. Free file federal and state taxes online Community property laws. Free file federal and state taxes online   Except as discussed later under Kay Bailey Hutchison Spousal IRA Limit , each spouse figures his or her limit separately, using his or her own compensation. Free file federal and state taxes online This is the rule even in states with community property laws. Free file federal and state taxes online Brokers' commissions. Free file federal and state taxes online   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Free file federal and state taxes online For information about whether you can deduct brokers' commissions, see Brokers' commissions , later, under How Much Can You Deduct. Free file federal and state taxes online Trustees' fees. Free file federal and state taxes online   Trustees' administrative fees are not subject to the contribution limit. Free file federal and state taxes online For information about whether you can deduct trustees' fees, see Trustees' fees , later, under How Much Can You Deduct. Free file federal and state taxes online Qualified reservist repayments. Free file federal and state taxes online   If you were a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined later under Early Distributions) you received. Free file federal and state taxes online You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Free file federal and state taxes online To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or a similar arrangement. Free file federal and state taxes online Limit. Free file federal and state taxes online   Your qualified reservist repayments cannot be more than your qualified reservist distributions, explained under Early Distributions , later. Free file federal and state taxes online When repayment contributions can be made. Free file federal and state taxes online   You cannot make these repayment contributions later than the date that is 2 years after your active duty period ends. Free file federal and state taxes online No deduction. Free file federal and state taxes online   You cannot deduct qualified reservist repayments. Free file federal and state taxes online Reserve component. Free file federal and state taxes online   The term “reserve component” means the: Army National Guard of the United States, Army Reserve, Naval Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. Free file federal and state taxes online Figuring your IRA deduction. Free file federal and state taxes online   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Free file federal and state taxes online Reporting the repayment. Free file federal and state taxes online   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606. Free file federal and state taxes online Example. Free file federal and state taxes online   In 2013, your IRA contribution limit is $5,500. Free file federal and state taxes online However, because of your filing status and AGI, the limit on the amount you can deduct is $3,500. Free file federal and state taxes online You can make a nondeductible contribution of $2,000 ($5,500 - $3,500). Free file federal and state taxes online In an earlier year you received a $3,000 qualified reservist distribution, which you would like to repay this year. Free file federal and state taxes online   For 2013, you can contribute a total of $8,500 to your IRA. Free file federal and state taxes online This is made up of the maximum deductible contribution of $3,500; a nondeductible contribution of $2,000; and a $3,000 qualified reservist repayment. Free file federal and state taxes online You contribute the maximum allowable for the year. Free file federal and state taxes online Since you are making a nondeductible contribution ($2,000) and a qualified reservist repayment ($3,000), you must file Form 8606 with your return and include $5,000 ($2,000 + $3,000) on line 1 of Form 8606. Free file federal and state taxes online The qualified reservist repayment is not deductible. Free file federal and state taxes online Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Free file federal and state taxes online See chapter 2 for information about Roth IRAs. Free file federal and state taxes online General Limit For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation (defined earlier) for the year. Free file federal and state taxes online Note. Free file federal and state taxes online This limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Free file federal and state taxes online This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Free file federal and state taxes online (See Nondeductible Contributions , later. Free file federal and state taxes online ) Qualified reservist repayments do not affect this limit. Free file federal and state taxes online Examples. Free file federal and state taxes online George, who is 34 years old and single, earns $24,000 in 2013. Free file federal and state taxes online His IRA contributions for 2013 are limited to $5,500. Free file federal and state taxes online Danny, an unmarried college student working part time, earns $3,500 in 2013. Free file federal and state taxes online His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Free file federal and state taxes online More than one IRA. Free file federal and state taxes online   If you have more than one IRA, the limit applies to the total contributions made on your behalf to all your traditional IRAs for the year. Free file federal and state taxes online Annuity or endowment contracts. Free file federal and state taxes online   If you invest in an annuity or endowment contract under an individual retirement annuity, no more than $5,500 ($6,500 if you are age 50 or older) can be contributed toward its cost for the tax year, including the cost of life insurance coverage. Free file federal and state taxes online If more than this amount is contributed, the annuity or endowment contract is disqualified. Free file federal and state taxes online Kay Bailey Hutchison Spousal IRA Limit For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following two amounts: $5,500 ($6,500 if you are age 50 or older), or The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Free file federal and state taxes online Your spouse's IRA contribution for the year to a traditional IRA. Free file federal and state taxes online Any contributions for the year to a Roth IRA on behalf of your spouse. Free file federal and state taxes online This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is age 50 or older or $13,000 if both of you are age 50 or older). Free file federal and state taxes online Note. Free file federal and state taxes online This traditional IRA limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Free file federal and state taxes online Example. Free file federal and state taxes online Kristin, a full-time student with no taxable compensation, marries Carl during the year. Free file federal and state taxes online Neither of them was age 50 by the end of 2013. Free file federal and state taxes online For the year, Carl has taxable compensation of $30,000. Free file federal and state taxes online He plans to contribute (and deduct) $5,500 to a traditional IRA. Free file federal and state taxes online If he and Kristin file a joint return, each can contribute $5,500 to a traditional IRA. Free file federal and state taxes online This is because Kristin, who has no compensation, can add Carl's compensation, reduced by the amount of his IRA contribution ($30,000 − $5,500 = $24,500), to her own compensation (-0-) to figure her maximum contribution to a traditional IRA. Free file federal and state taxes online In her case, $5,500 is her contribution limit, because $5,500 is less than $24,500 (her compensation for purposes of figuring her contribution limit). Free file federal and state taxes online Filing Status Generally, except as discussed earlier under Kay Bailey Hutchison Spousal IRA Limit , your filing status has no effect on the amount of allowable contributions to your traditional IRA. Free file federal and state taxes online However, if during the year either you or your spouse was covered by a retirement plan at work, your deduction may be reduced or eliminated, depending on your filing status and income. Free file federal and state taxes online See How Much Can You Deduct , later. Free file federal and state taxes online Example. Free file federal and state taxes online Tom and Darcy are married and both are 53. Free file federal and state taxes online They both work and each has a traditional IRA. Free file federal and state taxes online Tom earned $3,800 and Darcy earned $48,000 in 2013. Free file federal and state taxes online Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though Tom earned less than $6,500, they can contribute up to $6,500 to his IRA for 2013 if they file a joint return. Free file federal and state taxes online They can contribute up to $6,500 to Darcy's IRA. Free file federal and state taxes online If they file separate returns, the amount that can be contributed to Tom's IRA is limited by his earned income, $3,800. Free file federal and state taxes online Less Than Maximum Contributions If contributions to your traditional IRA for a year were less than the limit, you cannot contribute more after the due date of your return for that year to make up the difference. Free file federal and state taxes online Example. Free file federal and state taxes online Rafael, who is 40, earns $30,000 in 2013. Free file federal and state taxes online Although he can contribute up to $5,500 for 2013, he contributes only $3,000. Free file federal and state taxes online After April 15, 2014, Rafael cannot make up the difference between his actual contributions for 2013 ($3,000) and his 2013 limit ($5,500). Free file federal and state taxes online He cannot contribute $2,500 more than the limit for any later year. Free file federal and state taxes online More Than Maximum Contributions If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Free file federal and state taxes online However, a penalty or additional tax may apply. Free file federal and state taxes online See Excess Contributions , later, under What Acts Result in Penalties or Additional Taxes. Free file federal and state taxes online When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Free file federal and state taxes online Contributions must be in the form of money (cash, check, or money order). Free file federal and state taxes online Property cannot be contributed. Free file federal and state taxes online Although property cannot be contributed, your IRA may invest in certain property. Free file federal and state taxes online For example, your IRA may purchase shares of stock. Free file federal and state taxes online For other restrictions on the use of funds in your IRA, see Prohibited Transactions , later in this chapter. Free file federal and state taxes online You may be able to transfer or roll over certain property from one retirement plan to another. Free file federal and state taxes online See the discussion of rollovers and other transfers later in this chapter under Can You Move Retirement Plan Assets . Free file federal and state taxes online You can make a contribution to your IRA by having your income tax refund (or a portion of your refund), if any, paid directly to your traditional IRA, Roth IRA, or SEP IRA. Free file federal and state taxes online For details, see the instructions for your income tax return or Form 8888, Allocation of Refund (Including Savings Bond Purchases). Free file federal and state taxes online Contributions can be made to your traditional IRA for each year that you receive compensation and have not reached age 70½. Free file federal and state taxes online For any year in which you do not work, contributions cannot be made to your IRA unless you receive alimony, nontaxable combat pay, military differential pay, or file a joint return with a spouse who has compensation. Free file federal and state taxes online See Who Can Open a Traditional IRA , earlier. Free file federal and state taxes online Even if contributions cannot be made for the current year, the amounts contributed for years in which you did qualify can remain in your IRA. Free file federal and state taxes online Contributions can resume for any years that you qualify. Free file federal and state taxes online Contributions must be made by due date. Free file federal and state taxes online   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Free file federal and state taxes online For most people, this means that contributions for 2013 must be made by April 15, 2014, and contributions for 2014 must be made by April 15, 2015. Free file federal and state taxes online Age 70½ rule. Free file federal and state taxes online   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Free file federal and state taxes online   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Free file federal and state taxes online If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Free file federal and state taxes online Designating year for which contribution is made. Free file federal and state taxes online   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Free file federal and state taxes online If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Free file federal and state taxes online Filing before a contribution is made. Free file federal and state taxes online    You can file your return claiming a traditional IRA contribution before the contribution is actually made. Free file federal and state taxes online Generally, the contribution must be made by the due date of your return, not including extensions. Free file federal and state taxes online Contributions not required. Free file federal and state taxes online   You do not have to contribute to your traditional IRA for every tax year, even if you can. Free file federal and state taxes online How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if applicable) explained earlier under How Much Can Be Contributed . Free file federal and state taxes online However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Free file federal and state taxes online See Limit if Covered by Employer Plan , later. Free file federal and state taxes online You may be able to claim a credit for contributions to your traditional IRA. Free file federal and state taxes online For more information, see chapter 4. Free file federal and state taxes online Trustees' fees. Free file federal and state taxes online   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Free file federal and state taxes online However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Free file federal and state taxes online For information about miscellaneous itemized deductions, see Publication 529, Miscellaneous Deductions. Free file federal and state taxes online Brokers' commissions. Free file federal and state taxes online   These commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Free file federal and state taxes online Full deduction. Free file federal and state taxes online   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more of your traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older), or 100% of your compensation. Free file federal and state taxes online   This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Free file federal and state taxes online Kay Bailey Hutchison Spousal IRA. Free file federal and state taxes online   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of: $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older), or The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Free file federal and state taxes online The IRA deduction for the year of the spouse with the greater compensation. Free file federal and state taxes online Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Free file federal and state taxes online Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Free file federal and state taxes online   This limit is reduced by any contributions to a section 501(c)(18) plan on behalf of the spouse with the lesser compensation. Free file federal and state taxes online Note. Free file federal and state taxes online If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Free file federal and state taxes online After a divorce or legal separation, you can deduct only the contributions to your own IRA. Free file federal and state taxes online Your deductions are subject to the rules for single individuals. Free file federal and state taxes online Covered by an employer retirement plan. Free file federal and state taxes online   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Free file federal and state taxes online This is discussed later under Limit if Covered by Employer Plan . Free file federal and state taxes online Limits on the amount you can deduct do not affect the amount that can be contributed. Free file federal and state taxes online Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Free file federal and state taxes online The “Retirement Plan” box should be checked if you were covered. Free file federal and state taxes online Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered , later. Free file federal and state taxes online If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Free file federal and state taxes online Federal judges. Free file federal and state taxes online   For purposes of the IRA deduction, federal judges are covered by an employer plan. Free file federal and state taxes online For Which Year(s) Are You Covered? Special rules apply to determine the tax years for which you are covered by an employer plan. Free file federal and state taxes online These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Free file federal and state taxes online Tax year. Free file federal and state taxes online   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Free file federal and state taxes online For almost all people, the tax year is the calendar year. Free file federal and state taxes online Defined contribution plan. Free file federal and state taxes online   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Free file federal and state taxes online However, also see Situations in Which You Are Not Covered , later. Free file federal and state taxes online   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Free file federal and state taxes online In a defined contribution plan, the amount to be contributed to each participant's account is spelled out in the plan. Free file federal and state taxes online The level of benefits actually provided to a participant depends on the total amount contributed to that participant's account and any earnings and losses on those contributions. Free file federal and state taxes online Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Free file federal and state taxes online Example. Free file federal and state taxes online Company A has a money purchase pension plan. Free file federal and state taxes online Its plan year is from July 1 to June 30. Free file federal and state taxes online The plan provides that contributions must be allocated as of June 30. Free file federal and state taxes online Bob, an employee, leaves Company A on December 31, 2012. Free file federal and state taxes online The contribution for the plan year ending on June 30, 2013, is made February 15, 2014. Free file federal and state taxes online Because an amount is contributed to Bob's account for the plan year, Bob is covered by the plan for his 2013 tax year. Free file federal and state taxes online   A special rule applies to certain plans in which it is not possible to determine if an amount will be contributed to your account for a given plan year. Free file federal and state taxes online If, for a plan year, no amounts have been allocated to your account that are attributable to employer contributions, employee contributions, or forfeitures, by the last day of the plan year, and contributions are discretionary for the plan year, you are not covered for the tax year in which the plan year ends. Free file federal and state taxes online If, after the plan year ends, the employer makes a contribution for that plan year, you are covered for the tax year in which the contribution is made. Free file federal and state taxes online Example. Free file federal and state taxes online Mickey was covered by a profit-sharing plan and left the company on December 31, 2012. Free file federal and state taxes online The plan year runs from July 1 to June 30. Free file federal and state taxes online Under the terms of the plan, employer contributions do not have to be made, but if they are made, they are contributed to the plan before the due date for filing the company's tax return. Free file federal and state taxes online Such contributions are allocated as of the last day of the plan year, and allocations are made to the accounts of individuals who have any service during the plan year. Free file federal and state taxes online As of June 30, 2013, no contributions were made that were allocated to the June 30, 2013, plan year, and no forfeitures had been allocated within the plan year. Free file federal and state taxes online In addition, as of that date, the company was not obligated to make a contribution for such plan year and it was impossible to determine whether or not a contribution would be made for the plan year. Free file federal and state taxes online On December 31, 2013, the company decided to contribute to the plan for the plan year ending June 30, 2013. Free file federal and state taxes online That contribution was made on February 15, 2014. Free file federal and state taxes online Mickey is an active participant in the plan for his 2014 tax year but not for his 2013 tax year. Free file federal and state taxes online No vested interest. Free file federal and state taxes online   If an amount is allocated to your account for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the account. Free file federal and state taxes online Defined benefit plan. Free file federal and state taxes online   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Free file federal and state taxes online This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Free file federal and state taxes online   A defined benefit plan is any plan that is not a defined contribution plan. Free file federal and state taxes online In a defined benefit plan, the level of benefits to be provided to each participant is spelled out in the plan. Free file federal and state taxes online The plan administrator figures the amount needed to provide those benefits and those amounts are contributed to the plan. Free file federal and state taxes online Defined benefit plans include pension plans and annuity plans. Free file federal and state taxes online Example. Free file federal and state taxes online Nick, an employee of Company B, is eligible to participate in Company B's defined benefit plan, which has a July 1 to June 30 plan year. Free file federal and state taxes online Nick leaves Company B on December 31, 2012. Free file federal and state taxes online Because Nick is eligible to participate in the plan for its year ending June 30, 2013, he is covered by the plan for his 2013 tax year. Free file federal and state taxes online No vested interest. Free file federal and state taxes online   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Free file federal and state taxes online Situations in Which You Are Not Covered Unless you are covered by another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Free file federal and state taxes online Social security or railroad retirement. Free file federal and state taxes online   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Free file federal and state taxes online Benefits from previous employer's plan. Free file federal and state taxes online   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Free file federal and state taxes online Reservists. Free file federal and state taxes online   If the only reason you participate in a plan is because you are a member of a reserve unit of the Armed Forces, you may not be covered by the plan. Free file federal and state taxes online You are not covered by the plan if both of the following conditions are met. Free file federal and state taxes online The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Free file federal and state taxes online You did not serve more than 90 days on active duty during the year (not counting duty for training). Free file federal and state taxes online Volunteer firefighters. Free file federal and state taxes online   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Free file federal and state taxes online You are not covered by the plan if both of the following conditions are met. Free file federal and state taxes online The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Free file federal and state taxes online Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Free file federal and state taxes online Limit if Covered by Employer Plan As discussed earlier, the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan. Free file federal and state taxes online Your deduction is also affected by how much income you had and by your filing status. Free file federal and state taxes online Your deduction may also be affected by social security benefits you received. Free file federal and state taxes online Reduced or no deduction. Free file federal and state taxes online   If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Free file federal and state taxes online   Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Free file federal and state taxes online These amounts vary depending on your filing status. Free file federal and state taxes online   To determine if your deduction is subject to the phaseout, you must determine your modified adjusted gross income (AGI) and your filing status, as explained later under Deduction Phaseout . Free file federal and state taxes online Once you have determined your modified AGI and your filing status, you can use Table 1-2 or Table 1-3 to determine if the phaseout applies. Free file federal and state taxes online Social Security Recipients Instead of using Table 1-2 or Table 1-3 and Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, later, complete the worksheets in Appendix B of this publication if, for the year, all of the following apply. Free file federal and state taxes online You received social security benefits. Free file federal and state taxes online You received taxable compensation. Free file federal and state taxes online Contributions were made to your traditional IRA. Free file federal and state taxes online You or your spouse was covered by an employer retirement plan. Free file federal and state taxes online Use the worksheets in Appendix B to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Free file federal and state taxes online Appendix B includes an example with filled-in worksheets to assist you. Free file federal and state taxes online Table 1-2. Free file federal and state taxes online Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Free file federal and state taxes online IF your filing status is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your modified adjusted gross income (modified AGI) is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online THEN you can take . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online single or head of household $59,000 or less a full deduction. Free file federal and state taxes online more than $59,000 but less than $69,000 a partial deduction. Free file federal and state taxes online $69,000 or more no deduction. Free file federal and state taxes online married filing jointly or  qualifying widow(er) $95,000 or less a full deduction. Free file federal and state taxes online more than $95,000 but less than $115,000 a partial deduction. Free file federal and state taxes online $115,000 or more no deduction. Free file federal and state taxes online married filing separately2 less than $10,000 a partial deduction. Free file federal and state taxes online $10,000 or more no deduction. Free file federal and state taxes online 1 Modified AGI (adjusted gross income). Free file federal and state taxes online See Modified adjusted gross income (AGI) , later. Free file federal and state taxes online  2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status). Free file federal and state taxes online Table 1-3. Free file federal and state taxes online Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Free file federal and state taxes online IF your filing status is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your modified adjusted gross income (modified AGI) is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online THEN you can take . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online single, head of household, or qualifying widow(er) any amount a full deduction. Free file federal and state taxes online married filing jointly or separately with a spouse who is not covered by a plan at work any amount a full deduction. Free file federal and state taxes online married filing jointly with a spouse who is covered by a plan at work $178,000 or less a full deduction. Free file federal and state taxes online more than $178,000 but less than $188,000 a partial deduction. Free file federal and state taxes online $188,000 or more no deduction. Free file federal and state taxes online married filing separately with a spouse who is covered by a plan at work2 less than $10,000 a partial deduction. Free file federal and state taxes online $10,000 or more no deduction. Free file federal and state taxes online 1 Modified AGI (adjusted gross income). Free file federal and state taxes online See Modified adjusted gross income (AGI) , later. Free file federal and state taxes online  2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. Free file federal and state taxes online For 2014, if you are not covered by a retirement plan at work and you are married filing jointly with a spouse who is covered by a plan at work, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Free file federal and state taxes online If your AGI is $191,000 or more, you cannot take a deduction for a contribution to a traditional IRA. Free file federal and state taxes online Deduction Phaseout The amount of any reduction in the limit on your IRA deduction (phaseout) depends on whether you or your spouse was covered by an employer retirement plan. Free file federal and state taxes online Covered by a retirement plan. Free file federal and state taxes online   If you are covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI, as shown in Table 1-2. Free file federal and state taxes online For 2014, if you are covered by a retirement plan at work, your IRA deduction will not be reduced (phased out) unless your modified AGI is: More than $60,000 but less than $70,000 for a single individual (or head of household), More than $96,000 but less than $116,000 for a married couple filing a joint return (or a qualifying widow(er)), or Less than $10,000 for a married individual filing a separate return. Free file federal and state taxes online If your spouse is covered. Free file federal and state taxes online   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 1-3. Free file federal and state taxes online Filing status. Free file federal and state taxes online   Your filing status depends primarily on your marital status. Free file federal and state taxes online For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Free file federal and state taxes online If you need more information on filing status, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free file federal and state taxes online Lived apart from spouse. Free file federal and state taxes online   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Free file federal and state taxes online Modified adjusted gross income (AGI). Free file federal and state taxes online   You can use Worksheet 1-1 to figure your modified AGI. Free file federal and state taxes online If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Both contributions for 2013 and distributions in 2013 , later. Free file federal and state taxes online    Do not assume that your modified AGI is the same as your compensation. Free file federal and state taxes online Your modified AGI may include income in addition to your compensation (discussed earlier) such as interest, dividends, and income from IRA distributions. Free file federal and state taxes online Form 1040. Free file federal and state taxes online   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Student loan interest deduction. Free file federal and state taxes online Tuition and fees deduction. Free file federal and state taxes online Domestic production activities deduction. Free file federal and state taxes online Foreign earned income exclusion. Free file federal and state taxes online Foreign housing exclusion or deduction. Free file federal and state taxes online Exclusion of qualified savings bond interest shown on Form 8815. Free file federal and state taxes online Exclusion of employer-provided adoption benefits shown on Form 8839. Free file federal and state taxes online This is your modified AGI. Free file federal and state taxes online Form 1040A. Free file federal and state taxes online   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Student loan interest deduction. Free file federal and state taxes online Tuition and fees deduction. Free file federal and state taxes online Exclusion of qualified savings bond interest shown on Form 8815. Free file federal and state taxes online This is your modified AGI. Free file federal and state taxes online Form 1040NR. Free file federal and state taxes online   If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Student loan interest deduction. Free file federal and state taxes online Domestic production activities deduction. Free file federal and state taxes online Exclusion of qualified savings bond interest shown on Form 8815. Free file federal and state taxes online Exclusion of employer-provided adoption benefits shown on Form 8839. Free file federal and state taxes online This is your modified AGI. Free file federal and state taxes online Income from IRA distributions. Free file federal and state taxes online   If you received distributions in 2013 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, the distributions are fully taxable and are included in your modified AGI. Free file federal and state taxes online Both contributions for 2013 and distributions in 2013. Free file federal and state taxes online   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Free file federal and state taxes online You received distributions in 2013 from one or more traditional IRAs, You made contributions to a traditional IRA for 2013, and Some of those contributions may be nondeductible contributions. Free file federal and state taxes online (See Nondeductible Contributions and Worksheet 1-2, later. Free file federal and state taxes online ) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Free file federal and state taxes online To do this, you can use Worksheet 1-5, later. Free file federal and state taxes online   If at least one of the above does not apply, figure your modified AGI using Worksheet 1-1, later. Free file federal and state taxes online How To Figure Your Reduced IRA Deduction If you or your spouse is covered by an employer retirement plan and you did not receive any social security benefits, you can figure your reduced IRA deduction by using Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013. Free file federal and state taxes online The Instructions for Form 1040, Form 1040A, and Form 1040NR include similar worksheets that you can use instead of the worksheet in this publication. Free file federal and state taxes online If you or your spouse is covered by an employer retirement plan, and you received any social security benefits, see Social Security Recipients , earlier. Free file federal and state taxes online Note. Free file federal and state taxes online If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Free file federal and state taxes online Worksheet 1-1. Free file federal and state taxes online Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. Free file federal and state taxes online 1. Free file federal and state taxes online Enter your adjusted gross income (AGI) from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, figured without taking into account the amount from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 1. Free file federal and state taxes online   2. Free file federal and state taxes online Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 2. Free file federal and state taxes online   3. Free file federal and state taxes online Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Free file federal and state taxes online   4. Free file federal and state taxes online Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 4. Free file federal and state taxes online   5. Free file federal and state taxes online Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Free file federal and state taxes online   6. Free file federal and state taxes online Enter any foreign housing deduction from Form 2555, line 50 6. Free file federal and state taxes online   7. Free file federal and state taxes online Enter any excludable savings bond interest from Form 8815, line 14 7. Free file federal and state taxes online   8. Free file federal and state taxes online Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Free file federal and state taxes online   9. Free file federal and state taxes online Add lines 1 through 8. Free file federal and state taxes online This is your Modified AGI for traditional IRA purposes 9. Free file federal and state taxes online   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Free file federal and state taxes online If you file Form 1040A, enter your IRA deduction on line 17 of that form. Free file federal and state taxes online If you file Form 1040NR, enter your IRA deduction on line 32 of that form. Free file federal and state taxes online You cannot deduct IRA contributions on Form 1040EZ or Form 1040NR-EZ. Free file federal and state taxes online Self-employed. Free file federal and state taxes online   If you are self-employed (a sole proprietor or partner) and have a SIMPLE IRA, enter your deduction for allowable plan contributions on Form 1040, line 28. Free file federal and state taxes online If you file Form 1040NR, enter your deduction on line 28 of that form. Free file federal and state taxes online Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA of up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Free file federal and state taxes online The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Free file federal and state taxes online Example. Free file federal and state taxes online Tony is 29 years old and single. Free file federal and state taxes online In 2013, he was covered by a retirement plan at work. Free file federal and state taxes online His salary is $62,000. Free file federal and state taxes online His modified AGI is $70,000. Free file federal and state taxes online Tony makes a $5,500 IRA contribution for 2013. Free file federal and state taxes online Because he was covered by a retirement plan and his modified AGI is above $69,000, he cannot deduct his $5,500 IRA contribution. Free file federal and state taxes online He must designate this contribution as a nondeductible contribution by reporting it on Form 8606. Free file federal and state taxes online Repayment of reservist distributions. Free file federal and state taxes online   Nondeductible contributions may include repayments of qualified reservist distributions. Free file federal and state taxes online For more information, see Qualified reservist repayments under How Much Can Be Contributed, earlier. Free file federal and state taxes online Form 8606. Free file federal and state taxes online   To designate contributions as nondeductible, you must file Form 8606. Free file federal and state taxes online (See the filled-in Forms 8606 in this chapter. Free file federal and state taxes online )   You do not have to designate a contribution as nondeductible until you file your tax return. Free file federal and state taxes online When you file, you can even designate otherwise deductible contributions as nondeductible contributions. Free file federal and state taxes online   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Free file federal and state taxes online    A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Free file federal and state taxes online In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Free file federal and state taxes online See Form 8606 under Distributions Fully or Partly Taxable, later. Free file federal and state taxes online Failure to report nondeductible contributions. Free file federal and state taxes online   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated like deductible contributions when withdrawn. Free file federal and state taxes online All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Free file federal and state taxes online Penalty for overstatement. Free file federal and state taxes online   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Free file federal and state taxes online Penalty for failure to file Form 8606. Free file federal and state taxes online   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Free file federal and state taxes online Tax on earnings on nondeductible contributions. Free file federal and state taxes online   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Free file federal and state taxes online Cost basis. Free file federal and state taxes online   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Free file federal and state taxes online Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Free file federal and state taxes online    Commonly, distributions from your traditional IRAs will include both taxable and nontaxable (cost basis) amounts. Free file federal and state taxes online See Are Distributions Taxable, later, for more information. Free file federal and state taxes online Recordkeeping. Free file federal and state taxes online There is a recordkeeping worksheet, Appendix A. Free file federal and state taxes online Summary Record of Traditional IRA(s) for 2013 , that you can use to keep a record of deductible and nondeductible IRA contributions. Free file federal and state taxes online Examples — Worksheet for Reduced IRA Deduction for 2013 The following examples illustrate the use of Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013. Free file federal and state taxes online Example 1. Free file federal and state taxes online For 2013, Tom and Betty file a joint return on Form 1040. Free file federal and state taxes online They are both 39 years old. Free file federal and state taxes online They are both employed and Tom is covered by his employer's retirement plan. Free file federal and state taxes online Tom's salary is $59,000 and Betty's is $32,555. Free file federal and state taxes online They each have a traditional IRA and their combined modified AGI, which includes $5,000 interest and dividend income, is $96,555. Free file federal and state taxes online Because their modified AGI is between $95,000 and $115,000 and Tom is covered by an employer plan, Tom is subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Free file federal and state taxes online For 2013, Tom contributed $5,500 to his IRA and Betty contributed $5,500 to hers. Free file federal and state taxes online Even though they file a joint return, they must use separate worksheets to figure the IRA deduction for each of them. Free file federal and state taxes online Tom can take a deduction of only $5,080. Free file federal and state taxes online He can choose to treat the $5,080 as either deductible or nondeductible contributions. Free file federal and state taxes online He can either leave the $420 ($5,500 − $5,080) of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Free file federal and state taxes online He decides to treat the $5,080 as deductible contributions and leave the $420 of nondeductible contributions in his IRA. Free file federal and state taxes online Using Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, Tom figures his deductible and nondeductible amounts as shown on Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated. Free file federal and state taxes online Betty figures her IRA deduction as follows. Free file federal and state taxes online Betty can treat all or part of her contributions as either deductible or nondeductible. Free file federal and state taxes online This is because her $5,500 contribution for 2013 is not subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Free file federal and state taxes online She does not need to use Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, because their modified AGI is not within the phaseout range that applies. Free file federal and state taxes online Betty decides to treat her $5,500 IRA contributions as deductible. Free file federal and state taxes online The IRA deductions of $5,080 and $5,500 on the joint return for Tom and Betty total $10,580. Free file federal and state taxes online Example 2. Free file federal and state taxes online For 2013, Ed and Sue file a joint return on Form 1040. Free file federal and state taxes online They are both 39 years old. Free file federal and state taxes online Ed is covered by his employer's retirement plan. Free file federal and state taxes online Ed's salary is $45,000. Free file federal and state taxes online Sue had no compensation for the year and did not contribute to an IRA. Free file federal and state taxes online Sue is not covered by an employer plan. Free file federal and state taxes online Ed contributed $5,500 to his traditional IRA and $5,500 to a traditional IRA for Sue (a Kay Bailey Hutchison Spousal IRA). Free file federal and state taxes online Their combined modified AGI, which includes $2,000 interest and dividend income and a large capital gain from the sale of stock, is $180,555. Free file federal and state taxes online Because the combined modified AGI is $115,000 or more, Ed cannot deduct any of the contribution to his traditional IRA. Free file federal and state taxes online He can either leave the $5,500 of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Free file federal and state taxes online Sue figures her IRA deduction as shown on Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated. Free file federal and state taxes online Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013 (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Free file federal and state taxes online ) Note. Free file federal and state taxes online If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Free file federal and state taxes online IF you . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your  filing status is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your modified AGI is over . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online THEN enter on  line 1 below . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Free file federal and state taxes online Enter applicable amount from table above 1. Free file federal and state taxes online   2. Free file federal and state taxes online Enter your modified AGI (that of both spouses, if married filing jointly) 2. Free file federal and state taxes online     Note. Free file federal and state taxes online If line 2 is equal to or more than the amount on line 1, stop here. Free file federal and state taxes online  Your IRA contributions are not deductible. Free file federal and state taxes online See Nondeductible Contributions , earlier. Free file federal and state taxes online     3. Free file federal and state taxes online Subtract line 2 from line 1. Free file federal and state taxes online If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Free file federal and state taxes online You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Free file federal and state taxes online   4. Free file federal and state taxes online Multiply line 3 by the percentage below that applies to you. Free file federal and state taxes online If the result is not a multiple of $10, round it to the next highest multiple of $10. Free file federal and state taxes online (For example, $611. Free file federal and state taxes online 40 is rounded to $620. Free file federal and state taxes online ) However, if the result is less than $200, enter $200. Free file federal and state taxes online         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Free file federal and state taxes online 5% (. Free file federal and state taxes online 275) (by 32. Free file federal and state taxes online 5% (. Free file federal and state taxes online 325) if you are age 50 or older). Free file federal and state taxes online All others, multiply line 3 by 55% (. Free file federal and state taxes online 55) (by 65% (. Free file federal and state taxes online 65) if you are age 50 or older). Free file federal and state taxes online 4. Free file federal and state taxes online   5. Free file federal and state taxes online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Free file federal and state taxes online If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Free file federal and state taxes online If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Free file federal and state taxes online   6. Free file federal and state taxes online Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Free file federal and state taxes online If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Free file federal and state taxes online 6. Free file federal and state taxes online   7. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Compare lines 4, 5, and 6. Free file federal and state taxes online Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Free file federal and state taxes online If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Free file federal and state taxes online   8. Free file federal and state taxes online Nondeductible contribution. Free file federal and state taxes online Subtract line 7 from line 5 or 6, whichever is smaller. Free file federal and state taxes online  Enter the result here and on line 1 of your Form 8606 8. Free file federal and state taxes online   Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Free file federal and state taxes online ) Note. Free file federal and state taxes online If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Free file federal and state taxes online IF you . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your  filing status is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your modified AGI is over . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online THEN enter on  line 1 below . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Free file federal and state taxes online Enter applicable amount from table above 1. Free file federal and state taxes online 115,000 2. Free file federal and state taxes online Enter your modified AGI (that of both spouses, if married filing jointly) 2. Free file federal and state taxes online 96,555   Note. Free file federal and state taxes online If line 2 is equal to or more than the amount on line 1, stop here. Free file federal and state taxes online  Your IRA contributions are not deductible. Free file federal and state taxes online See Nondeductible Contributions , earlier. Free file federal and state taxes online     3. Free file federal and state taxes online Subtract line 2 from line 1. Free file federal and state taxes online If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Free file federal and state taxes online You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Free file federal and state taxes online 18,445 4. Free file federal and state taxes online Multiply line 3 by the percentage below that applies to you. Free file federal and state taxes online If the result is not a multiple of $10, round it to the next highest multiple of $10. Free file federal and state taxes online (For example, $611. Free file federal and state taxes online 40 is rounded to $620. Free file federal and state taxes online ) However, if the result is less than $200, enter $200. Free file federal and state taxes online         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Free file federal and state taxes online 5% (. Free file federal and state taxes online 275) (by 32. Free file federal and state taxes online 5% (. Free file federal and state taxes online 325) if you are age 50 or older). Free file federal and state taxes online All others, multiply line 3 by 55% (. Free file federal and state taxes online 55) (by 65% (. Free file federal and state taxes online 65) if you are age 50 or older). Free file federal and state taxes online 4. Free file federal and state taxes online 5,080 5. Free file federal and state taxes online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Free file federal and state taxes online If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Free file federal and state taxes online If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Free file federal and state taxes online 59,000 6. Free file federal and state taxes online Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Free file federal and state taxes online If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Free file federal and state taxes online 6. Free file federal and state taxes online 5,500 7. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Compare lines 4, 5, and 6. Free file federal and state taxes online Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Free file federal and state taxes online If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Free file federal and state taxes online 5,080 8. Free file federal and state taxes online Nondeductible contribution. Free file federal and state taxes online Subtract line 7 from line 5 or 6, whichever is smaller. Free file federal and state taxes online  Enter the result here and on line 1 of your Form 8606 8. Free file federal and state taxes online 420 Worksheet 1-2. Free file federal and state taxes online Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Free file federal and state taxes online ) Note. Free file federal and state taxes online If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Free file federal and state taxes online IF you . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your  filing status is . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online AND your modified AGI is over . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online THEN enter on  line 1 below . Free file federal and state taxes online . Free file federal and state taxes online . Free file federal and state taxes online       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Free file federal and state taxes online Enter applicable amount from table above 1. Free file federal and state taxes online 188,000 2. Free file federal and state taxes online Enter your modified AGI (that of both spouses, if married filing jointly) 2. Free file federal and state taxes online 180,555   Note. Free file federal and state taxes online If line 2 is equal to or more than the amount on line 1, stop here. Free file federal and state taxes online  Your IRA contributions are not deductible. Free file federal and state taxes online See Nondeductible Contributions , earlier. Free file federal and state taxes online     3. Free file federal and state taxes online Subtract line 2 from line 1. Free file federal and state taxes online If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Free file federal and state taxes online You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Free file federal and state taxes online 7,445 4. Free file federal and state taxes online Multiply line 3 by the percentage below that applies to you. Free file federal and state taxes online If the result is not a multiple of $10, round it to the next highest multiple of $10. Free file federal and state taxes online (For example, $611. Free file federal and state taxes online 40 is rounded to $620. Free file federal and state taxes online ) However, if the result is less than $200, enter $200. Free file federal and state taxes online         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Free file federal and state taxes online 5% (. Free file federal and state taxes online 275) (by 32. Free file federal and state taxes online 5% (. Free file federal and state taxes online 325) if you are age 50 or older). Free file federal and state taxes online All others, multiply line 3 by 55% (. Free file federal and state taxes online 55) (by 65% (. Free file federal and state taxes online 65) if you are age 50 or older). Free file federal and state taxes online 4. Free file federal and state taxes online 4,100 5. Free file federal and state taxes online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Free file federal and state taxes online If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Free file federal and state taxes online If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Free file federal and state taxes online 39,500 6. Free file federal and state taxes online Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Free file federal and state taxes online If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Free file federal and state taxes online 6. Free file federal and state taxes online 5,500 7. Free file federal and state taxes online IRA deduction. Free file federal and state taxes online Compare lines 4, 5, and 6. Free file federal and state taxes online Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Free file federal and state taxes online If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Free file federal and state taxes online 4,100 8. Free file federal and state taxes online Nondeductible contribution. Free file federal and state taxes online Subtract line 7 from line 5 or 6, whichever is smaller. Free file federal and state taxes online  Enter the result here and on line 1 of your Form 8606 8. Free file federal and state taxes online 1,400 What if You Inherit an IRA? If you inherit a traditional IRA, you are called a beneficiary. Free file federal and state taxes online A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Free file federal and state taxes online Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Free file federal and state taxes online Inherited from spouse. Free file federal and state taxes online   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Free file federal and state taxes online You can: Treat it as your own IRA by designating yourself as the account owner. Free file federal and state taxes online Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (s