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H And R Block Free Federal

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H And R Block Free Federal

H and r block free federal 26. H and r block free federal   Car Expenses and Other Employee Business Expenses Table of Contents What's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. H and r block free federal Parking fees. H and r block free federal Advertising display on car. H and r block free federal Car pools. H and r block free federal Hauling tools or instruments. H and r block free federal Union members' trips from a union hall. H and r block free federal Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. H and r block free federal Statutory employees. H and r block free federal Reimbursements Completing Forms 2106 and 2106-EZ Special Rules What's New Standard mileage rate. H and r block free federal  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. H and r block free federal Car expenses and use of the standard mileage rate are explained under Transportation Expenses , later. H and r block free federal Depreciation limits on cars, trucks, and vans. H and r block free federal  For 2013, the first-year limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). H and r block free federal For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). H and r block free federal For more information, see Depreciation limits in Publication 463. H and r block free federal Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. H and r block free federal An ordinary expense is one that is common and accepted in your trade or business. H and r block free federal A necessary expense is one that is helpful and appropriate for your business. H and r block free federal An expense does not have to be required to be considered necessary. H and r block free federal This chapter explains the following. H and r block free federal What expenses are deductible. H and r block free federal How to report your expenses on your return. H and r block free federal What records you need to prove your expenses. H and r block free federal How to treat any expense reimbursements you may receive. H and r block free federal Who does not need to use this chapter. H and r block free federal   If you are an employee, you will not need to read this chapter if all of the following are true. H and r block free federal You fully accounted to your employer for your work-related expenses. H and r block free federal You received full reimbursement for your expenses. H and r block free federal Your employer required you to return any excess reimbursement and you did so. H and r block free federal There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. H and r block free federal If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. H and r block free federal See Reimbursements , later, if you would like more information on reimbursements and accounting to your employer. H and r block free federal    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. H and r block free federal Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming Form 2106 Employee Business Expenses Form 2106-EZ Unreimbursed Employee Business Expenses Travel Expenses If you temporarily travel away from your tax home, you can use this section to determine if you have deductible travel expenses. H and r block free federal This section discusses: Traveling away from home, Tax home, Temporary assignment or job, and What travel expenses are deductible. H and r block free federal It also discusses the standard meal allowance, rules for travel inside and outside the United States, and deductible convention expenses. H and r block free federal Travel expenses defined. H and r block free federal   For tax purposes, travel expenses are the ordinary and necessary expenses (defined earlier) of traveling away from home for your business, profession, or job. H and r block free federal   You will find examples of deductible travel expenses in Table 26-1 . H and r block free federal Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. H and r block free federal This rest requirement is not satisfied by merely napping in your car. H and r block free federal You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. H and r block free federal Example 1. H and r block free federal You are a railroad conductor. H and r block free federal You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. H and r block free federal During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. H and r block free federal You are considered to be away from home. H and r block free federal Example 2. H and r block free federal You are a truck driver. H and r block free federal You leave your terminal and return to it later the same day. H and r block free federal You get an hour off at your turnaround point to eat. H and r block free federal Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. H and r block free federal Members of the Armed Forces. H and r block free federal   If you are a member of the U. H and r block free federal S. H and r block free federal Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. H and r block free federal You cannot deduct your expenses for meals and lodging. H and r block free federal You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. H and r block free federal If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. H and r block free federal    A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home aboard ship for travel expense purposes. H and r block free federal Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. H and r block free federal Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. H and r block free federal It includes the entire city or general area in which your business or work is located. H and r block free federal If you have more than one regular place of business, your tax home is your main place of business. H and r block free federal See Main place of business or work , later. H and r block free federal If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. H and r block free federal See No main place of business or work , later. H and r block free federal If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. H and r block free federal As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. H and r block free federal Main place of business or work. H and r block free federal   If you have more than one place of business or work, consider the following when determining which one is your main place of business or work. H and r block free federal The total time you ordinarily spend in each place. H and r block free federal The level of your business activity in each place. H and r block free federal Whether your income from each place is significant or insignificant. H and r block free federal Example. H and r block free federal You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. H and r block free federal You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. H and r block free federal Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. H and r block free federal No main place of business or work. H and r block free federal   You may have a tax home even if you do not have a regular or main place of business or work. H and r block free federal Your tax home may be the home where you regularly live. H and r block free federal Factors used to determine tax home. H and r block free federal   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. H and r block free federal You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. H and r block free federal You have living expenses at your main home that you duplicate because your business requires you to be away from that home. H and r block free federal You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. H and r block free federal   If you satisfy all three factors, your tax home is the home where you regularly live. H and r block free federal If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. H and r block free federal If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. H and r block free federal Example. H and r block free federal You are single and live in Boston in an apartment you rent. H and r block free federal You have worked for your employer in Boston for a number of years. H and r block free federal Your employer enrolls you in a 12-month executive training program. H and r block free federal You do not expect to return to work in Boston after you complete your training. H and r block free federal During your training, you do not do any work in Boston. H and r block free federal Instead, you receive classroom and on-the-job training throughout the United States. H and r block free federal You keep your apartment in Boston and return to it frequently. H and r block free federal You use your apartment to conduct your personal business. H and r block free federal You also keep up your community contacts in Boston. H and r block free federal When you complete your training, you are transferred to Los Angeles. H and r block free federal You do not satisfy factor (1) because you did not work in Boston. H and r block free federal You satisfy factor (2) because you had duplicate living expenses. H and r block free federal You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. H and r block free federal Therefore, you have a tax home in Boston. H and r block free federal Tax home different from family home. H and r block free federal   If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. H and r block free federal You also cannot deduct the cost of meals and lodging while at your tax home. H and r block free federal See Example 1 . H and r block free federal   If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. H and r block free federal See Example 2 . H and r block free federal Example 1. H and r block free federal You are a truck driver and you and your family live in Tucson. H and r block free federal You are employed by a trucking firm that has its terminal in Phoenix. H and r block free federal At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. H and r block free federal You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. H and r block free federal This is because Phoenix is your tax home. H and r block free federal Example 2. H and r block free federal Your family home is in Pittsburgh, where you work 12 weeks a year. H and r block free federal The rest of the year you work for the same employer in Baltimore. H and r block free federal In Baltimore, you eat in restaurants and sleep in a rooming house. H and r block free federal Your salary is the same whether you are in Pittsburgh or Baltimore. H and r block free federal Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. H and r block free federal You cannot deduct any expenses you have for meals and lodging there. H and r block free federal However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. H and r block free federal You can deduct the cost of your round trip between Baltimore and Pittsburgh. H and r block free federal You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. H and r block free federal Temporary Assignment or Job You may regularly work at your tax home and also work at another location. H and r block free federal It may not be practical to return to your tax home from this other location at the end of each work day. H and r block free federal Temporary assignment vs. H and r block free federal indefinite assignment. H and r block free federal   If your assignment or job away from your main place of work is temporary, your tax home does not change. H and r block free federal You are considered to be away from home for the whole period you are away from your main place of work. H and r block free federal You can deduct your travel expenses if they otherwise qualify for deduction. H and r block free federal Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. H and r block free federal   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. H and r block free federal An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. H and r block free federal   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. H and r block free federal You may be able to deduct the cost of relocating to your new tax home as a moving expense. H and r block free federal See Publication 521 for more information. H and r block free federal Exception for federal crime investigations or prosecutions. H and r block free federal   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. H and r block free federal This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year, provided you meet the other requirements for deductibility. H and r block free federal   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate or prosecute, or provide support services for the investigation or prosecution of a federal crime. H and r block free federal Determining temporary or indefinite. H and r block free federal   You must determine whether your assignment is temporary or indefinite when you start work. H and r block free federal If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. H and r block free federal An assignment or job that is initially temporary may become indefinite due to changed circumstances. H and r block free federal A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. H and r block free federal Going home on days off. H and r block free federal   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. H and r block free federal You cannot deduct the cost of your meals and lodging there. H and r block free federal However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. H and r block free federal You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. H and r block free federal   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. H and r block free federal In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. H and r block free federal Probationary work period. H and r block free federal   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. H and r block free federal You cannot deduct any of your expenses for meals and lodging during the probationary period. H and r block free federal What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. H and r block free federal You can deduct ordinary and necessary expenses you have when you travel away from home on business. H and r block free federal The type of expense you can deduct depends on the facts and your circumstances. H and r block free federal Table 26-1 summarizes travel expenses you may be able to deduct. H and r block free federal You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. H and r block free federal When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. H and r block free federal You can use a log, diary, notebook, or any other written record to keep track of your expenses. H and r block free federal The types of expenses you need to record, along with supporting documentation, are described in Table 26-2 , later. H and r block free federal Separating costs. H and r block free federal   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. H and r block free federal You must have a reasonable basis for making this allocation. H and r block free federal For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. H and r block free federal Travel expenses for another individual. H and r block free federal   If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. H and r block free federal Employee. H and r block free federal   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. H and r block free federal Business associate. H and r block free federal   If a business associate travels with you and meets the conditions in (2) and (3) above, you can deduct the travel expenses you have for that person. H and r block free federal A business associate is someone with whom you could reasonably expect to engage or deal in the active conduct of your business. H and r block free federal A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. H and r block free federal Bona fide business purpose. H and r block free federal   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. H and r block free federal Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. H and r block free federal Example. H and r block free federal Jerry drives to Chicago on business and takes his wife, Linda, with him. H and r block free federal Linda is not Jerry's employee. H and r block free federal Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. H and r block free federal The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. H and r block free federal Her expenses are not deductible. H and r block free federal Jerry pays $199 a day for a double room. H and r block free federal A single room costs $149 a day. H and r block free federal He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. H and r block free federal If he uses public transportation, he can deduct only his fare. H and r block free federal Table 26-1. H and r block free federal Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H and r block free federal IF you have expenses for. H and r block free federal . H and r block free federal . H and r block free federal THEN you can deduct the cost of. H and r block free federal . H and r block free federal . H and r block free federal transportation travel by airplane, train, bus, or car between your home and your business destination. H and r block free federal If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. H and r block free federal If you travel by ship, see Luxury Water Travel and Cruise ships (under Conventions) in Publication 463 for additional rules and limits. H and r block free federal taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. H and r block free federal baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. H and r block free federal car operating and maintaining your car when traveling away from home on business. H and r block free federal You can deduct actual expenses or the standard mileage rate as well as business-related tolls and parking. H and r block free federal If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. H and r block free federal lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. H and r block free federal Meals include amounts spent for food, beverages, taxes, and related tips. H and r block free federal See Meals and Incidental Expenses for additional rules and limits. H and r block free federal cleaning dry cleaning and laundry. H and r block free federal telephone business calls while on your business trip. H and r block free federal This includes business communication by fax machine or other communication devices. H and r block free federal tips tips you pay for any expenses in this chart. H and r block free federal other other similar ordinary and necessary expenses related to your business travel. H and r block free federal These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. H and r block free federal Meals and Incidental Expenses You can deduct the cost of meals in either of the following situations. H and r block free federal It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. H and r block free federal The meal is business-related entertainment. H and r block free federal Business-related entertainment is discussed under Entertainment Expenses , later. H and r block free federal The following discussion deals only with meals (and incidental expenses) that are not business-related entertainment. H and r block free federal Lavish or extravagant. H and r block free federal   You cannot deduct expenses for meals that are lavish or extravagant. H and r block free federal An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. H and r block free federal Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. H and r block free federal 50% limit on meals. H and r block free federal   You can figure your meal expenses using either of the following methods. H and r block free federal Actual cost. H and r block free federal The standard meal allowance. H and r block free federal Both of these methods are explained below. H and r block free federal But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. H and r block free federal   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. H and r block free federal If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. H and r block free federal The 50% limit is explained later under Entertainment Expenses . H and r block free federal Accountable and nonaccountable plans are discussed later under Reimbursements . H and r block free federal Actual cost. H and r block free federal   You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. H and r block free federal If you use this method, you must keep records of your actual cost. H and r block free federal Standard meal allowance. H and r block free federal   Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. H and r block free federal It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. H and r block free federal The set amount varies depending on where and when you travel. H and r block free federal In this chapter, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . H and r block free federal If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. H and r block free federal See Recordkeeping , later. H and r block free federal Incidental expenses. H and r block free federal   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. H and r block free federal Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. H and r block free federal Incidental expenses only method. H and r block free federal   You can use an optional method (instead of actual cost) for deducting incidental expenses only. H and r block free federal The amount of the deduction is $5 a day. H and r block free federal You can use this method only if you did not pay or incur any meal expenses. H and r block free federal You cannot use this method on any day that you use the standard meal allowance. H and r block free federal    Federal employees should refer to the Federal Travel Regulations at  www. H and r block free federal gsa. H and r block free federal gov. H and r block free federal Find “What GSA Offers” and click on “Regulations: FMR, FTR, & FAR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. H and r block free federal 50% limit may apply. H and r block free federal   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. H and r block free federal If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. H and r block free federal The 50% limit is explained later under Entertainment Expenses . H and r block free federal Accountable and nonaccountable plans are discussed later under Reimbursements . H and r block free federal There is no optional standard lodging amount similar to the standard meal allowance. H and r block free federal Your allowable lodging expense deduction is your actual cost. H and r block free federal Who can use the standard meal allowance. H and r block free federal   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. H and r block free federal   Use of the standard meal allowance for other travel. H and r block free federal    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. H and r block free federal You can also use it to figure your meal expenses when you travel for qualifying educational purposes. H and r block free federal You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. H and r block free federal Amount of standard meal allowance. H and r block free federal   The standard meal allowance is the federal M&IE rate. H and r block free federal For travel in 2013, the daily rate for most small localities in the United States is $46. H and r block free federal   Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. H and r block free federal You can find this information (organized by state) on the Internet at www. H and r block free federal gsa. H and r block free federal gov. H and r block free federal Click on “Per Diem Rates,” then select “2013” for the period January 1, 2013 – September 30, 2013, and select “2014” for the period October 1, 2013 – December 31, 2013. H and r block free federal However, you can apply the rates in effect before October 1, 2013, for expenses of all travel within the United States for 2013 instead of the updated rates. H and r block free federal You must consistently use either the rates for the first 9 months for all of 2013 or the updated rates for the period of October 1, 2013, through December 31, 2013. H and r block free federal   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. H and r block free federal If you work in the transportation industry, however, see Special rate for transportation workers , later. H and r block free federal Standard meal allowance for areas outside the continental United States. H and r block free federal    The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. H and r block free federal The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. H and r block free federal S. H and r block free federal Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. H and r block free federal The Department of State establishes per diem rates for all other foreign areas. H and r block free federal    You can access per diem rates for non-foreign areas outside the continental United States at: www. H and r block free federal defensetravel. H and r block free federal dod. H and r block free federal mil/site/perdiemCalc. H and r block free federal cfm. H and r block free federal You can access all other foreign per diem rates at www. H and r block free federal state. H and r block free federal gov/travel/. H and r block free federal Click on “Travel Per Diem Allowances for Foreign Areas” under “Foreign Per Diem Rates,” to obtain the latest foreign per diem rates. H and r block free federal Special rate for transportation workers. H and r block free federal   You can use a special standard meal allowance if you work in the transportation industry. H and r block free federal You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. H and r block free federal If this applies to you, you can claim a standard daily meal allowance of $59 ($65 for travel outside the continental United States). H and r block free federal   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. H and r block free federal If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. H and r block free federal Travel for days you depart and return. H and r block free federal   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). H and r block free federal You can do so by one of two methods. H and r block free federal Method 1: You can claim 3/4 of the standard meal allowance. H and r block free federal Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. H and r block free federal Example. H and r block free federal Jen is employed in New Orleans as a convention planner. H and r block free federal In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. H and r block free federal She left her home in New Orleans at 10 a. H and r block free federal m. H and r block free federal on Wednesday and arrived in Washington, DC, at 5:30 p. H and r block free federal m. H and r block free federal After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. H and r block free federal m. H and r block free federal Jen's employer gave her a flat amount to cover her expenses and included it with her wages. H and r block free federal Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. H and r block free federal Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. H and r block free federal For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. H and r block free federal Travel in the United States The following discussion applies to travel in the United States. H and r block free federal For this purpose, the United States includes only the 50 states and the District of Columbia. H and r block free federal The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. H and r block free federal See Part of Trip Outside the United States , later. H and r block free federal Trip Primarily for Business You can deduct all your travel expenses if your trip was entirely business related. H and r block free federal If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct your business-related travel expenses. H and r block free federal These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. H and r block free federal Example. H and r block free federal You work in Atlanta and take a business trip to New Orleans in May. H and r block free federal On your way home, you stop in Mobile to visit your parents. H and r block free federal You spend $1,996 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. H and r block free federal If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,696. H and r block free federal You can deduct $1,696 for your trip, including the cost of round-trip transportation to and from New Orleans. H and r block free federal The deduction for your meals is subject to the 50% limit on meals mentioned earlier. H and r block free federal Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. H and r block free federal However, you can deduct any expenses you have while at your destination that are directly related to your business. H and r block free federal A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. H and r block free federal The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. H and r block free federal Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later under Travel Outside the United States for that part of the trip. H and r block free federal For the part of your trip that is inside the United States, use the rules for travel in the United States. H and r block free federal Travel outside the United States does not include travel from one point in the United States to another point in the United States. H and r block free federal The following discussion can help you determine whether your trip was entirely within the United States. H and r block free federal Public transportation. H and r block free federal   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. H and r block free federal Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . H and r block free federal Example. H and r block free federal You fly from New York to Puerto Rico with a scheduled stop in Miami. H and r block free federal You return to New York nonstop. H and r block free federal The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. H and r block free federal Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. H and r block free federal Private car. H and r block free federal   Travel by private car in the United States is travel between points in the United States, even when you are on your way to a destination outside the United States. H and r block free federal Example. H and r block free federal You travel by car from Denver to Mexico City and return. H and r block free federal Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. H and r block free federal The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. H and r block free federal Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. H and r block free federal For this purpose, the United States includes only the 50 states and the District of Columbia. H and r block free federal How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. H and r block free federal See chapter 1 of Publication 463 for information on luxury water travel. H and r block free federal Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. H and r block free federal Travel entirely for business. H and r block free federal   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. H and r block free federal Travel considered entirely for business. H and r block free federal   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. H and r block free federal Exception 1 - No substantial control. H and r block free federal   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. H and r block free federal The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. H and r block free federal   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, Are not related to your employer, and Are not a managing executive. H and r block free federal    “Related to your employer” is defined later in this chapter under Per Diem and Car Allowances . H and r block free federal   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. H and r block free federal    A self-employed person generally has substantial control over arranging business trips. H and r block free federal Exception 2 - Outside United States no more than a week. H and r block free federal   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. H and r block free federal One week means 7 consecutive days. H and r block free federal In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. H and r block free federal Exception 3 - Less than 25% of time on personal activities. H and r block free federal   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. H and r block free federal For this purpose, count both the day your trip began and the day it ended. H and r block free federal Exception 4 - Vacation not a major consideration. H and r block free federal   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. H and r block free federal Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on nonbusiness activities, you generally cannot deduct all of your travel expenses. H and r block free federal You can only deduct the business portion of your cost of getting to and from your destination. H and r block free federal You must allocate the costs between your business and nonbusiness activities to determine your deductible amount. H and r block free federal These travel allocation rules are discussed in chapter 1 of Publication 463. H and r block free federal You do not have to allocate your travel expense deduction if you meet one of the four exceptions listed earlier under Travel considered entirely for business. H and r block free federal In those cases, you can deduct the total cost of getting to and from your destination. H and r block free federal Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. H and r block free federal If you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. H and r block free federal Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. H and r block free federal You cannot deduct the travel expenses for your family. H and r block free federal If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. H and r block free federal Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. H and r block free federal You can deduct your travel expenses only if your attendance is connected to your own trade or business. H and r block free federal Convention agenda. H and r block free federal   The convention agenda or program generally shows the purpose of the convention. H and r block free federal You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. H and r block free federal The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. H and r block free federal Conventions held outside the North American area. H and r block free federal    See chapter 1 of Publication 463 for information on conventions held outside the North American area. H and r block free federal Entertainment Expenses You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. H and r block free federal You can deduct entertainment expenses only if they are both ordinary and necessary (defined earlier in the Introduction ) and meet one of the following tests. H and r block free federal Directly-related test. H and r block free federal Associated test. H and r block free federal Both of these tests are explained in chapter 2 of Publication 463. H and r block free federal The amount you can deduct for entertainment expenses may be limited. H and r block free federal Generally, you can deduct only 50% of your unreimbursed entertainment expenses. H and r block free federal This limit is discussed next. H and r block free federal 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. H and r block free federal (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. H and r block free federal See Individuals subject to “hours of service” limits , later. H and r block free federal ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. H and r block free federal Figure 26-A summarizes the general rules explained in this section. H and r block free federal The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. H and r block free federal Included expenses. H and r block free federal   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. H and r block free federal However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. H and r block free federal Application of 50% limit. H and r block free federal   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later in this section. H and r block free federal   The 50% limit also applies to certain meal and entertainment expenses that are not business related. H and r block free federal It applies to meal and entertainment expenses incurred for the production of income, including rental or royalty income. H and r block free federal It also applies to the cost of meals included in deductible educational expenses. H and r block free federal When to apply the 50% limit. H and r block free federal   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. H and r block free federal You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this chapter. H and r block free federal Example 1. H and r block free federal You spend $200 for a business-related meal. H and r block free federal If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. H and r block free federal Your deduction cannot be more than $45 (. H and r block free federal 50 × $90). H and r block free federal Example 2. H and r block free federal You purchase two tickets to a concert and give them to a client. H and r block free federal You purchased the tickets through a ticket agent. H and r block free federal You paid $200 for the two tickets, which had a face value of $80 each ($160 total). H and r block free federal Your deduction cannot be more than $80 (. H and r block free federal 50 × $160). H and r block free federal Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. H and r block free federal Figure 26-A can help you determine if the 50% limit applies to you. H and r block free federal Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. H and r block free federal Employee's reimbursed expenses. H and r block free federal   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. H and r block free federal Accountable plans are discussed later under Reimbursements . H and r block free federal Individuals subject to “hours of service” limits. H and r block free federal   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. H and r block free federal The percentage is 80%. H and r block free federal   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. H and r block free federal Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. H and r block free federal Interstate truck operators and bus drivers who are under Department of Transportation regulations. H and r block free federal Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. H and r block free federal Certain merchant mariners who are under Coast Guard regulations. H and r block free federal Other exceptions. H and r block free federal   There are also exceptions for the self-employed, advertising expenses, selling meals or entertainment, and charitable sports events. H and r block free federal These are discussed in Publication 463. H and r block free federal Figure 26-A. H and r block free federal Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. H and r block free federal See Exceptions to the 50% Limit . H and r block free federal Please click here for the text description of the image. H and r block free federal Entertainment expenses: 50% limit What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. H and r block free federal Entertainment. H and r block free federal    Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. H and r block free federal Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; or on hunting, fishing, vacation, and similar trips. H and r block free federal A meal as a form of entertainment. H and r block free federal   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. H and r block free federal A meal expense includes the cost of food, beverages, taxes, and tips for the meal. H and r block free federal To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. H and r block free federal You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. H and r block free federal Separating costs. H and r block free federal   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. H and r block free federal You must have a reasonable basis for making this allocation. H and r block free federal For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. H and r block free federal Taking turns paying for meals or entertainment. H and r block free federal   If a group of business acquaintances take turns picking up each others' meal or entertainment checks without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. H and r block free federal Lavish or extravagant expenses. H and r block free federal   You cannot deduct expenses for entertainment that are lavish or extravagant. H and r block free federal An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. H and r block free federal Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. H and r block free federal Trade association meetings. H and r block free federal    You can deduct entertainment expenses that are directly related to, and necessary for, attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. H and r block free federal These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. H and r block free federal Entertainment tickets. H and r block free federal   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. H and r block free federal For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. H and r block free federal What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. H and r block free federal Club dues and membership fees. H and r block free federal   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. H and r block free federal This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities. H and r block free federal   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. H and r block free federal You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. H and r block free federal Entertainment facilities. H and r block free federal   Generally, you cannot deduct any expense for the use of an entertainment facility. H and r block free federal This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. H and r block free federal   An entertainment facility is any property you own, rent, or use for entertainment. H and r block free federal Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. H and r block free federal Out-of-pocket expenses. H and r block free federal   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. H and r block free federal These are not expenses for the use of an entertainment facility. H and r block free federal However, these expenses are subject to the directly-related and associated tests and to the 50% Limit discussed earlier. H and r block free federal Additional information. H and r block free federal   For more information on entertainment expenses, including discussions of the directly-related and associated tests, see chapter 2 of Publication 463. H and r block free federal Gift Expenses If you give gifts in the course of your trade or business, you can deduct all or part of the cost. H and r block free federal This section explains the limits and rules for deducting the costs of gifts. H and r block free federal $25 limit. H and r block free federal   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. H and r block free federal A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. H and r block free federal   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. H and r block free federal This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use or benefit. H and r block free federal   If you and your spouse both give gifts, both of you are treated as one taxpayer. H and r block free federal It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. H and r block free federal If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. H and r block free federal Incidental costs. H and r block free federal   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. H and r block free federal   A cost is incidental only if it does not add substantial value to the gift. H and r block free federal For example, the cost of customary gift wrapping is an incidental cost. H and r block free federal However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. H and r block free federal Exceptions. H and r block free federal   The following items are not considered gifts for purposes of the $25 limit. H and r block free federal An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. H and r block free federal Examples include pens, desk sets, and plastic bags and cases. H and r block free federal Signs, display racks, or other promotional material to be used on the business premises of the recipient. H and r block free federal Gift or entertainment. H and r block free federal   Any item that might be considered either a gift or entertainment generally will be considered entertainment. H and r block free federal However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. H and r block free federal    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. H and r block free federal You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. H and r block free federal    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. H and r block free federal You cannot choose, in this case, to treat the cost of the tickets as a gift expense. H and r block free federal Transportation Expenses This section discusses expenses you can deduct for business transportation when you are not traveling away from home as defined earlier under Travel Expenses . H and r block free federal These expenses include the cost of transportation by air, rail, bus, taxi, etc. H and r block free federal , and the cost of driving and maintaining your car. H and r block free federal Transportation expenses include the ordinary and necessary costs of all of the following. H and r block free federal Getting from one workplace to another in the course of your business or profession when you are traveling within the area of your tax home. H and r block free federal (Tax home is defined earlier under Travel Expenses . H and r block free federal ) Visiting clients or customers. H and r block free federal Going to a business meeting away from your regular workplace. H and r block free federal Getting from your home to a temporary workplace when you have one or more regular places of work. H and r block free federal These temporary workplaces can be either within the area of your tax home or outside that area. H and r block free federal Transportation expenses do not include expenses you have while traveling away from home overnight. H and r block free federal Those expenses are travel expenses, discussed earlier. H and r block free federal However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. H and r block free federal See Car Expenses , later. H and r block free federal Illustration of transportation expenses. H and r block free federal    Figure 26-B illustrates the rules for when you can deduct transportation expenses when you have a regular or main job away from your home. H and r block free federal You may want to refer to it when deciding whether you can deduct your transportation expenses. H and r block free federal Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. H and r block free federal However, there are many exceptions for deducting transportation expenses, like whether your work location is temporary (inside or outside the metropolitan area), traveling for same trade or business, or if you have a home office. H and r block free federal Temporary work location. H and r block free federal   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. H and r block free federal   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. H and r block free federal   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. H and r block free federal   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. H and r block free federal It will not be treated as temporary after the date you determine it will last more than 1 year. H and r block free federal   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. H and r block free federal You may have deductible travel expenses as discussed earlier in this chapter. H and r block free federal No regular place of work. H and r block free federal   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. H and r block free federal   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. H and r block free federal   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. H and r block free federal These are nondeductible commuting expenses. H and r block free federal Two places of work. H and r block free federal   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. H and r block free federal However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. H and r block free federal   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. H and r block free federal You cannot deduct them. H and r block free federal Armed Forces reservists. H and r block free federal   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. H and r block free federal You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work , earlier. H and r block free federal   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. H and r block free federal In this case, your transportation generally is a nondeductible commuting expense. H and r block free federal However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. H and r block free federal   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. H and r block free federal   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. H and r block free federal These expenses are discussed earlier under Travel Expenses . H and r block free federal   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to income rather than as an itemized deduction. H and r block free federal See Armed Forces reservists traveling more than 100 miles from home under Special Rules, later. H and r block free federal Commuting expenses. H and r block free federal   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. H and r block free federal These costs are personal commuting expenses. H and r block free federal You cannot deduct commuting expenses no matter how far your home is from your regular place of work. H and r block free federal You cannot deduct commuting expenses even if you work during the commuting trip. H and r block free federal Example. H and r block free federal You sometimes use your cell phone to make business calls while commuting to and from work. H and r block free federal Sometimes business associates ride with you to and from work, and you have a business discussion in the car. H and r block free federal These activities do not change the trip from personal to business. H and r block free federal You cannot deduct your commuting expenses. H and r block free federal Parking fees. H and r block free federal   Fees you pay to park your car at your place of business are nondeductible commuting expenses. H and r block free federal You can, however, deduct business-related parking fees when visiting a customer or client. H and r block free federal Advertising display on car. H and r block free federal   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. H and r block free federal If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. H and r block free federal Car pools. H and r block free federal   You cannot deduct the cost of using your car in a nonprofit car pool. H and r block free federal Do not include payments you receive from the passengers in your income. H and r block free federal These payments are considered reimbursements of your expenses. H and r block free federal However, if you operate a car pool for a profit, you must include payments from passengers in your income. H and r block free federal You can then deduct your car expenses (using the rules in this chapter). H and r block free federal Hauling tools or instruments. H and r block free federal   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. H and r block free federal However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). H and r block free federal Union members' trips from a union hall. H and r block free federal   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. H and r block free federal Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. H and r block free federal Office in the home. H and r block free federal   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. H and r block free federal (See chapter 28 for information on determining if your home office qualifies as a principal place of business. H and r block free federal ) Figure 26-B. H and r block free federal When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. H and r block free federal (Do not use this chart if your home is your principal place of business. H and r block free federal See Office in the home . H and r block free federal ) Please click here for the text description of the image. H and r block free federal Figure 26-B. H and r block free federal Local Transportation Examples of deductible transportation. H and r block free federal   The following examples show when you can deduct transportation expenses based on the location of your work and your home. H and r block free federal Example 1. H and r block free federal You regularly work in an office in the city where you live. H and r block free federal Your employer sends you to a 1-week training session at a different office in the same city. H and r block free federal You travel directly from your home to the training location and return each day. H and r block free federal You can deduct the cost of your daily round-trip transportation between your home and the training location. H and r block free federal Example 2. H and r block free federal Your principal place of business is in your home. H and r block free federal You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. H and r block free federal Example 3. H and r block free federal You have no regular office, and you do not have an office in your home. H and r block free federal In this case, the location of your first business contact inside the metropolitan area is considered your office. H and r block free federal Transportation expenses between your home and this first contact are nondeductible commuting expenses. H and r block free federal Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. H and r block free federal While you cannot deduct the costs of these first and last trips, you can deduct the costs of going from one client or customer to another. H and r block free federal With no regular or home office, the costs of travel between two or more business contacts in a metropolitan area are deductible while the costs of travel between the home to (and from) business contacts are not deductible. H and r block free federal Car Expenses If you use your car for business purposes, you may be able to deduct car expenses. H and r block free federal You generally can use one of the two following methods to figure your deductible expenses. H and r block free federal Standard mileage rate. H and r block free federal Actual car expenses. H and r block free federal If you use actual car expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. H and r block free federal See Leasing a car under Actual Car Expenses, later. H and r block free federal In this chapter, “car” includes a van, pickup, or panel truck. H and r block free federal Rural mail carriers. H and r block free federal   If you are a rural mail carrier, you may be able to treat the amount of qualified reimbursement you received as the amount of your allowable expense. H and r block free federal Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. H and r block free federal   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). H and r block free federal You must complete Form 2106 and attach it to your Form 1040. H and r block free federal   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. H and r block free federal It is given as an equipment maintenance allowance (EMA) to employees of the U. H and r block free federal S. H and r block free federal Postal Service. H and r block free federal It is at the rate contained in the 1991 collective bargaining agreement. H and r block free federal Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. H and r block free federal See your employer for information on your reimbursement. H and r block free federal If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. H and r block free federal Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. H and r block free federal For 2013, the standard mileage rate for business use is 56½ cents per mile. H and r block free federal If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year, but see Parking fees and tolls, later. H and r block free federal You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. H and r block free federal See Reimbursements under How To Report, later. H and r block free federal Choosing the standard mileage rate. H and r block free federal   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. H and r block free federal Then in later years, you can choose to use either the standard mileage rate or actual expenses. H and r block free federal   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. H and r block free federal   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. H and r block free federal You cannot revoke the choice. H and r block free federal However, in a later year, you can switch from the standard mileage rate to the actual expenses method. H and r block free federal If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. H and r block free federal Example. H and r block free federal Larry is an employee who occasionally uses his own car for business purposes. H and r block free federal He purchased the car in 2011, but he did not claim any unreimburse
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Know Your Rights

The Federal Deposit Insurance Corporation and other federal regulators require banks, insurance companies, brokerage firms and certain businesses who share financial information to tell you their privacy policies. They must give you this information when you open an account, and at least once every year after. They must include:

  • the kinds of information being collected;
  • how the confidentiality and security of this information will be protected; and
  • what types of businesses may be provided this information.

If a business is going to share the information with anyone outside its corporate family, it must also give you the chance to "opt-out" or say no to information sharing. Even if you don't opt out, your actual account numbers may not be shared with third parties for marketing purposes.

You cannot prevent certain types of information from being shared, including information needed to conduct normal business or protect against fraud, or information that is already publicly available. Also, a bank can share your information with a partner company to market products.

Your credit information has additional privacy protections under the Fair Credit Reporting Act. Only people with a legitimate business need can get a copy of your report. An employer can only get your report with your written consent. For more information on your rights under this federal law and to find out how you can get a copy of your credit report, visit the Credit Bureaus and Credit Scores section.

If Your Wallet is Lost or Stolen

Your wallet contains some of your most important personal items, from hard-earned money to credit cards and driver’s license. For an identity thief, your wallet offers a treasure trove of personal information. If your wallet is lost or stolen:

  • File a report with the police immediately.
  • Cancel your credit and debit cards and request new cards and account numbers.
  • Report the missing cards to the major credit reporting agencies.
  • Report your missing license to the department of motor vehicles.

Check with the Federal Trade Commission for more information on protecting your privacy

The H And R Block Free Federal

H and r block free federal 2. H and r block free federal   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. H and r block free federal Divorcio y nuevo matrimonio. H and r block free federal Matrimonios anulados. H and r block free federal Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H and r block free federal Personas consideradas casadas. H and r block free federal Matrimonio del mismo sexo. H and r block free federal Cónyuge fallecido durante el año. H and r block free federal Personas casadas que viven separadas. H and r block free federal 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. H and r block free federal  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. H and r block free federal Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. H and r block free federal Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. H and r block free federal Hay cinco estados civiles para efectos de la declaración: Soltero. H and r block free federal Casado que presenta una declaración conjunta. H and r block free federal Casado que presenta una declaración por separado. H and r block free federal Cabeza de familia. H and r block free federal Viudo que reúne los requisitos con hijo dependiente. H and r block free federal Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. H and r block free federal 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). H and r block free federal También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. H and r block free federal 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. H and r block free federal S. H and r block free federal 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. H and r block free federal Personas no casadas. H and r block free federal   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. H and r block free federal La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. H and r block free federal Personas divorciadas. H and r block free federal   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. H and r block free federal Divorcio y nuevo matrimonio. H and r block free federal   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. H and r block free federal Matrimonios anulados. H and r block free federal    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. H and r block free federal Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. H and r block free federal S. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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). H and r block free federal 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. H and r block free federal Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. H and r block free federal   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. H and r block free federal Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. H and r block free federal Personas casadas. H and r block free federal   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. H and r block free federal Personas consideradas casadas. H and r block free federal   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. H and r block free federal Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. H and r block free federal Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. H and r block free federal Están separados por un decreto provisional (o sea, que no es final) de divorcio. H and r block free federal Para propósitos de una declaración conjunta, a usted no se le considera divorciado. H and r block free federal Matrimonio del mismo sexo. H and r block free federal   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. H and r block free federal 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). H and r block free federal 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. H and r block free federal Para más detalles, consulte la Publicación 501, en inglés. H and r block free federal Cónyuge fallecido durante el año. H and r block free federal   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. H and r block free federal   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. H and r block free federal 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 . H and r block free federal   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. H and r block free federal 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. H and r block free federal Personas casadas que viven separadas. H and r block free federal   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. H and r block free federal 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. H and r block free federal Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. H and r block free federal Vea más adelante Cabeza de Familia . H and r block free federal 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. H and r block free federal Para determinar su estado civil vea el apartado anterior titulado Estado Civil . H and r block free federal Viudo. H and r block free federal   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. H and r block free federal No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. H and r block free federal Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. H and r block free federal Cómo presentar la declaración. H and r block free federal   Puede presentar el Formulario 1040. H and r block free federal Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free federal 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. H and r block free federal Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. H and r block free federal 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. H and r block free federal 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. H and r block free federal En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. H and r block free federal Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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). H and r block free federal Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. H and r block free federal Cómo presentar la declaración. H and r block free federal   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. H and r block free federal Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free federal 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. H and r block free federal Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. H and r block free federal 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. H and r block free federal Cónyuge fallecido. H and r block free federal   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. H and r block free federal Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. H and r block free federal   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. H and r block free federal Personas divorciadas. H and r block free federal   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. H and r block free federal Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. H and r block free federal Período contable. H and r block free federal   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. H and r block free federal Vea Períodos Contables y Métodos Contables , en el capítulo 1. H and r block free federal Responsabilidad conjunta. H and r block free federal   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. H and r block free federal Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. H and r block free federal O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. H and r block free federal Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. H and r block free federal   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. H and r block free federal Contribuyente divorciado. H and r block free federal   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. H and r block free federal 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. H and r block free federal Alivio tributario en el caso de obligación conjunta. H and r block free federal   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. H and r block free federal Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. H and r block free federal   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. H and r block free federal 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). H and r block free federal Alivio equitativo. H and r block free federal    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. H and r block free federal 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. H and r block free federal Firma de la declaración conjunta. H and r block free federal   Cada cónyuge está obligado, por lo general, a firmar la declaración. H and r block free federal De lo contrario, no se considerará declaración conjunta. H and r block free federal Si el cónyuge falleció antes de firmar la declaración. H and r block free federal   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. H and r block free federal 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. H and r block free federal Cónyuge ausente del hogar. H and r block free federal   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. H and r block free federal Impedimento para firmar la declaración debido a enfermedad o lesión. H and r block free federal   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)”. H and r block free federal Asegúrese también de firmar en el espacio correspondiente a su firma. H and r block free federal Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. H and r block free federal 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. H and r block free federal Si firma como tutor de su cónyuge. H and r block free federal   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. H and r block free federal Cónyuge en zona de combate. H and r block free federal   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. H and r block free federal Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. H and r block free federal 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. H and r block free federal Otras razones por las cuales su cónyuge no puede firmar. H and r block free federal    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). H and r block free federal Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. H and r block free federal Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. H and r block free federal Extranjero no residente o extranjero con doble estado de residencia. H and r block free federal   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. H and r block free federal 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. H and r block free federal Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. H and r block free federal Vea el capítulo 1 de la Publicación 519, en inglés. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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 ). H and r block free federal Esto es aplicable a usted aunque no esté divorciado o legalmente separado. H and r block free federal 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. H and r block free federal El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. H and r block free federal Para información adicional, vea Cabeza de Familia , más adelante. H and r block free federal 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. H and r block free federal 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). H and r block free federal De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. H and r block free federal 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. H and r block free federal Cómo presentar la declaración. H and r block free federal   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. H and r block free federal 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. H and r block free federal Puede presentar el Formulario 1040. H and r block free federal Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free federal Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. H and r block free federal 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. H and r block free federal   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. H and r block free federal La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. H and r block free federal 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). H and r block free federal Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. H and r block free federal Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. H and r block free federal No puede tomar el crédito por ingreso del trabajo. H and r block free federal No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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%). H and r block free federal 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. H and r block free federal Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). H and r block free federal Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. H and r block free federal 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. H and r block free federal Límites del ingreso bruto ajustado. H and r block free federal   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. H and r block free federal Arreglos de ahorros para la jubilación. H and r block free federal   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. H and r block free federal Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. H and r block free federal Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. H and r block free federal Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. H and r block free federal Pérdidas de actividades de alquiler. H and r block free federal   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. H and r block free federal Esto se denomina “descuento especial”. H and r block free federal Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. H and r block free federal 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. H and r block free federal Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. H and r block free federal Estados donde rige la ley de los bienes gananciales. H and r block free federal   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. H and r block free federal Vea la Publicación 555, en inglés. H and r block free federal 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. H and r block free federal 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. H and r block free federal Este plazo no incluye prórroga alguna. H and r block free federal 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. H and r block free federal 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. H and r block free federal Excepción. H and r block free federal   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. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. H and r block free federal Pagó más de la mitad del costo de mantener una vivienda durante el año. H and r block free federal Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). H and r block free federal Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. H and r block free federal Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. H and r block free federal 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. H and r block free federal 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. H and r block free federal Hijos secuestrados. H and r block free federal   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. H and r block free federal Para más información, vea la Publicación 501, en inglés. H and r block free federal Cómo presentar la declaración. H and r block free federal   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. H and r block free federal Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. H and r block free federal Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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 . H and r block free federal Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. H and r block free federal Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. H and r block free federal Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. H and r block free federal Vea más adelante Ausencias temporales , bajo Persona Calificada. H and r block free federal Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. H and r block free federal (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). H and r block free federal Tiene que tener derecho a reclamar una exención por el hijo. H and r block free federal 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. H and r block free federal Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . H and r block free federal 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. H and r block free federal Vea la Publicación 555, en inglés, para más información. H and r block free federal Hoja de Trabajo 2-1. H and r block free federal 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. H and r block free federal Cónyuge extranjero no residente. H and r block free federal   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. H and r block free federal No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. H and r block free federal Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. H and r block free federal Elección de incluir al cónyuge en la declaración como residente. H and r block free federal   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. H and r block free federal Vea la Publicación 519, U. H and r block free federal S. H and r block free federal Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. H and r block free federal 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. H and r block free federal Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. H and r block free federal Costos que se incluyen. H and r block free federal   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. H and r block free federal   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. H and r block free federal No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. H and r block free federal Costos que no se incluyen. H and r block free federal   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. H and r block free federal 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. H and r block free federal Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. H and r block free federal Toda persona no descrita en la Tabla 2-1 no es una persona calificada. H and r block free federal Ejemplo 1: hijo. H and r block free federal Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. H and r block free federal Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. H and r block free federal 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. H and r block free federal Ejemplo 2: hijo no considerado persona calificada. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal Ejemplo 3: novia. H and r block free federal Su novia vivió con usted durante todo el año. H and r block free federal 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. H and r block free federal Vea la Tabla 2-1 . H and r block free federal Ejemplo 4: el hijo de su novia. H and r block free federal 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. H and r block free federal 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). H and r block free federal Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. H and r block free federal Vivienda de una persona calificada. H and r block free federal   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. H and r block free federal Regla especial para los padres. H and r block free federal   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. H and r block free federal Sin embargo, tiene que poder reclamar una exención por su padre o su madre. H and r block free federal 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. H and r block free federal   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. H and r block free federal Fallecimiento o nacimiento. H and r block free federal   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. H and r block free federal 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. H and r block free federal Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. H and r block free federal Ausencias temporales. H and r block free federal   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. H and r block free federal Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. H and r block free federal Usted tiene que continuar manteniendo la vivienda durante la ausencia. H and r block free federal 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. H and r block free federal El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. H and r block free federal Vea la sección anterior, Casados que Presentan una Declaración Conjunta . H and r block free federal 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. H and r block free federal 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. H and r block free federal 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). H and r block free federal Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. H and r block free federal Cómo presentar la declaración. H and r block free federal   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. H and r block free federal Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. H and r block free federal Marque el recuadro en la línea 5 de cualquiera de los dos formularios. H and r block free federal 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. H and r block free federal Tabla 2-1. H and r block free federal ¿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. H and r block free federal SI la persona es su . H and r block free federal . H and r block free federal . H and r block free federal   Y . H and r block free federal . H and r block free federal . H and r block free federal   ENTONCES esa persona . H and r block free federal . H and r block free federal . H and r block free federal 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. H and r block free federal   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. H and r block free federal   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free federal 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. H and r block free federal 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free federal 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. H and r block free federal   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. H and r block free federal   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. H and r block free federal   usted no puede reclamar una exención por él o ella   no es una persona calificada. H and r block free federal 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. H and r block free federal 2El término hijo calificado se define en el capítulo 3. H and r block free federal 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. H and r block free federal 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. H and r block free federal 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. H and r block free federal 4El término “ pariente calificado ” se define en el capítulo 3. H and r block free federal 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. H and r block free federal Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. H and r block free federal 6Vea Regla especial para los padres . H and r block free federal   Requisitos. H and r block free federal   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. H and r block free federal No importa si usted de hecho llegó a presentar una declaración conjunta. H and r block free federal 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. H and r block free federal Tiene un hijo o hijastro por el cual usted puede reclamar una exención. H and r block free federal Esto no incluye a un hijo de crianza. H and r block free federal Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. H and r block free federal Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. H and r block free federal 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. H and r block free federal Pagó más de la mitad del costo de mantener una vivienda durante el año. H and r block free federal Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. H and r block free federal Ejemplo. H and r block free federal La esposa de Juan falleció en el año 2011. H and r block free federal Él no se ha vuelto a casar. H and r block free federal 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). H and r block free federal En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. H and r block free federal En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. H and r block free federal Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. H and r block free federal Fallecimiento o nacimiento. H and r block free federal    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. H and r block free federal 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. H and r block free federal Hijos secuestrados. H and r block free federal   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. H and r block free federal Para más información, vea la Publicación 501, en inglés. H and r block free federal Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. H and r block free federal Prev  Up  Next   Home   More Online Publications