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H&r Block 2011 Tax Software Download

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H&r Block 2011 Tax Software Download

H&r block 2011 tax software download Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. H&r block 2011 tax software download Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. H&r block 2011 tax software download Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. H&r block 2011 tax software download A filled-in example is included. H&r block 2011 tax software download Worksheet 1, Computation of Modified AGI. H&r block 2011 tax software download Worksheet 2, Computation of Traditional IRA Deduction for 2013. H&r block 2011 tax software download Worksheet 3, Computation of Taxable Social Security Benefits. H&r block 2011 tax software download Comprehensive Example and completed worksheets. H&r block 2011 tax software download Appendix C — Life Expectancy Tables. H&r block 2011 tax software download These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. H&r block 2011 tax software download Table I (Single Life Expectancy). H&r block 2011 tax software download Table II (Joint Life and Last Survivor Expectancy). H&r block 2011 tax software download Table III (Uniform Lifetime). H&r block 2011 tax software download Appendix A. H&r block 2011 tax software download Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. H&r block 2011 tax software download I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. H&r block 2011 tax software download         2. H&r block 2011 tax software download         3. H&r block 2011 tax software download         4. H&r block 2011 tax software download         5. H&r block 2011 tax software download         6. H&r block 2011 tax software download         7. H&r block 2011 tax software download         8. H&r block 2011 tax software download         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. H&r block 2011 tax software download             2. H&r block 2011 tax software download             3. H&r block 2011 tax software download             4. H&r block 2011 tax software download             5. H&r block 2011 tax software download             6. H&r block 2011 tax software download             7. H&r block 2011 tax software download             8. H&r block 2011 tax software download             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. H&r block 2011 tax software download You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. H&r block 2011 tax software download Appendix A. H&r block 2011 tax software download (Continued) Worksheet for Determining Required Minimum Distributions 1. H&r block 2011 tax software download Age 70½ 71½ 72½ 73½ 74½ 2. H&r block 2011 tax software download Year age was reached           3. H&r block 2011 tax software download Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. H&r block 2011 tax software download Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. H&r block 2011 tax software download Required distribution (divide line 3 by line 4)3                         1. H&r block 2011 tax software download Age 75½ 76½ 77½ 78½ 79½ 2. H&r block 2011 tax software download Year age was reached           3. H&r block 2011 tax software download Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. H&r block 2011 tax software download Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. H&r block 2011 tax software download Required distribution (divide line 3 by line 4)3                         1. H&r block 2011 tax software download Age 80½ 81½ 82½ 83½ 84½ 2. H&r block 2011 tax software download Year age was reached           3. H&r block 2011 tax software download Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. H&r block 2011 tax software download Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. H&r block 2011 tax software download Required distribution (divide line 3 by line 4)3                         1. H&r block 2011 tax software download Age 85½ 86½ 87½ 88½ 89½ 2. H&r block 2011 tax software download Year age was reached           3. H&r block 2011 tax software download Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. H&r block 2011 tax software download Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. H&r block 2011 tax software download Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. H&r block 2011 tax software download 2Use the appropriate life expectancy or distribution period for each year and for each IRA. H&r block 2011 tax software download 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. H&r block 2011 tax software download You can, however, withdraw the total from one IRA or from more than one IRA. H&r block 2011 tax software download Appendix B. H&r block 2011 tax software download Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. H&r block 2011 tax software download (See Are You Covered by an Employer Plan? in chapter 1. H&r block 2011 tax software download )  Use Worksheet 1 to figure your modified adjusted gross income. H&r block 2011 tax software download This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. H&r block 2011 tax software download   The IRA deduction figured using Worksheet 2 is entered on your tax return. H&r block 2011 tax software download Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. H&r block 2011 tax software download Married filing jointly  □ B. H&r block 2011 tax software download Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. H&r block 2011 tax software download Married filing separately and lived with your spouse at any time during the year     1. H&r block 2011 tax software download Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. H&r block 2011 tax software download )  1. H&r block 2011 tax software download   2. H&r block 2011 tax software download Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. H&r block 2011 tax software download   3. H&r block 2011 tax software download Enter one-half of line 2  3. H&r block 2011 tax software download   4. H&r block 2011 tax software download Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. H&r block 2011 tax software download S. H&r block 2011 tax software download possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. H&r block 2011 tax software download   5. H&r block 2011 tax software download Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. H&r block 2011 tax software download   6. H&r block 2011 tax software download Add lines 1, 3, 4, and 5  6. H&r block 2011 tax software download   7. H&r block 2011 tax software download Enter the amount listed below for your filing status. H&r block 2011 tax software download $32,000 if you checked box A above. H&r block 2011 tax software download $25,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download  7. H&r block 2011 tax software download   8. H&r block 2011 tax software download Subtract line 7 from line 6. H&r block 2011 tax software download If zero or less, enter -0- on this line  8. H&r block 2011 tax software download   9. H&r block 2011 tax software download If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. H&r block 2011 tax software download   If line 8 is more than zero, enter the amount listed below for your filing status. H&r block 2011 tax software download $12,000 if you checked box A above. H&r block 2011 tax software download $9,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above  9. H&r block 2011 tax software download   10. H&r block 2011 tax software download Subtract line 9 from line 8. H&r block 2011 tax software download If zero or less, enter -0-  10. H&r block 2011 tax software download   11. H&r block 2011 tax software download Enter the smaller of line 8 or line 9  11. H&r block 2011 tax software download   12. H&r block 2011 tax software download Enter one-half of line 11  12. H&r block 2011 tax software download   13. H&r block 2011 tax software download Enter the smaller of line 3 or line 12  13. H&r block 2011 tax software download   14. H&r block 2011 tax software download Multiply line 10 by . H&r block 2011 tax software download 85. H&r block 2011 tax software download If line 10 is zero, enter -0-  14. H&r block 2011 tax software download   15. H&r block 2011 tax software download Add lines 13 and 14  15. H&r block 2011 tax software download   16. H&r block 2011 tax software download Multiply line 2 by . H&r block 2011 tax software download 85  16. H&r block 2011 tax software download   17. H&r block 2011 tax software download Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. H&r block 2011 tax software download  Enter the smaller of line 15 or line 16  17. H&r block 2011 tax software download   18. H&r block 2011 tax software download Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. H&r block 2011 tax software download   19. H&r block 2011 tax software download Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. H&r block 2011 tax software download Enter here and on line 2 of Worksheet 2, next  19. H&r block 2011 tax software download   Appendix B. H&r block 2011 tax software download (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download AND your modified AGI is over . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download THEN enter on line 1 below . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. H&r block 2011 tax software download Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. H&r block 2011 tax software download  **If you did not live with your spouse at any time during the year, consider your filing status as single. H&r block 2011 tax software download  Note. H&r block 2011 tax software download If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. H&r block 2011 tax software download               1. H&r block 2011 tax software download Enter the applicable amount from above 1. H&r block 2011 tax software download   2. H&r block 2011 tax software download Enter your modified AGI from Worksheet 1, line 19 2. H&r block 2011 tax software download     Note. H&r block 2011 tax software download If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. H&r block 2011 tax software download Proceed to Worksheet 3. H&r block 2011 tax software download     3. H&r block 2011 tax software download Subtract line 2 from line 1 3. H&r block 2011 tax software download   4. H&r block 2011 tax software download Multiply line 3 by the percentage below that applies to you. H&r block 2011 tax software download If the result is not a multiple of $10, round it to the next highest multiple of $10. H&r block 2011 tax software download (For example, $611. H&r block 2011 tax software download 40 is rounded to $620. H&r block 2011 tax software download ) However, if the result is less than $200, enter $200. H&r block 2011 tax software download       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. H&r block 2011 tax software download 5%  (. H&r block 2011 tax software download 275) (by 32. H&r block 2011 tax software download 5% (. H&r block 2011 tax software download 325) if you are age 50 or older). H&r block 2011 tax software download All others, multiply line 3 by 55% (. H&r block 2011 tax software download 55) (by 65% (. H&r block 2011 tax software download 65) if you are age 50 or older). H&r block 2011 tax software download 4. H&r block 2011 tax software download   5. H&r block 2011 tax software download Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). H&r block 2011 tax software download If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. H&r block 2011 tax software download   6. H&r block 2011 tax software download Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. H&r block 2011 tax software download   7. H&r block 2011 tax software download Deduction. H&r block 2011 tax software download Compare lines 4, 5, and 6. H&r block 2011 tax software download Enter the smallest amount here (or a smaller amount if you choose). H&r block 2011 tax software download Enter this amount on the Form 1040 or 1040A line for your IRA. H&r block 2011 tax software download (If the amount on line 6 is more than the amount on line 7, complete line 8. H&r block 2011 tax software download ) 7. H&r block 2011 tax software download   8. H&r block 2011 tax software download Nondeductible contributions. H&r block 2011 tax software download Subtract line 7 from line 5 or 6, whichever is smaller. H&r block 2011 tax software download Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. H&r block 2011 tax software download 8. H&r block 2011 tax software download   Appendix B. H&r block 2011 tax software download (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. H&r block 2011 tax software download Married filing jointly                   □ B. H&r block 2011 tax software download Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. H&r block 2011 tax software download Married filing separately and lived with your spouse at any time during the  year             1. H&r block 2011 tax software download Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. H&r block 2011 tax software download ) 1. H&r block 2011 tax software download   2. H&r block 2011 tax software download Deduction(s) from line 7 of Worksheet(s) 2 2. H&r block 2011 tax software download   3. H&r block 2011 tax software download Subtract line 2 from line 1 3. H&r block 2011 tax software download   4. H&r block 2011 tax software download Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. H&r block 2011 tax software download   5. H&r block 2011 tax software download Enter one-half of line 4 5. H&r block 2011 tax software download   6. H&r block 2011 tax software download Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. H&r block 2011 tax software download S. H&r block 2011 tax software download possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. H&r block 2011 tax software download   7. H&r block 2011 tax software download Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. H&r block 2011 tax software download   8. H&r block 2011 tax software download Add lines 3, 5, 6, and 7 8. H&r block 2011 tax software download   9. H&r block 2011 tax software download Enter the amount listed below for your filing status. H&r block 2011 tax software download $32,000 if you checked box A above. H&r block 2011 tax software download $25,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download 9. H&r block 2011 tax software download   10. H&r block 2011 tax software download Subtract line 9 from line 8. H&r block 2011 tax software download If zero or less, enter -0- on this line. H&r block 2011 tax software download 10. H&r block 2011 tax software download   11. H&r block 2011 tax software download If line 10 is zero, stop here. H&r block 2011 tax software download None of your social security benefits are taxable. H&r block 2011 tax software download  If line 10 is more than zero, enter the amount listed below for your filing status. H&r block 2011 tax software download $12,000 if you checked box A above. H&r block 2011 tax software download $9,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download 11. H&r block 2011 tax software download   12. H&r block 2011 tax software download Subtract line 11 from line 10. H&r block 2011 tax software download If zero or less, enter -0- 12. H&r block 2011 tax software download   13. H&r block 2011 tax software download Enter the smaller of line 10 or line 11 13. H&r block 2011 tax software download   14. H&r block 2011 tax software download Enter one-half of line 13 . H&r block 2011 tax software download 14. H&r block 2011 tax software download   15. H&r block 2011 tax software download Enter the smaller of line 5 or line 14 15. H&r block 2011 tax software download   16. H&r block 2011 tax software download Multiply line 12 by . H&r block 2011 tax software download 85. H&r block 2011 tax software download If line 12 is zero, enter -0- 16. H&r block 2011 tax software download   17. H&r block 2011 tax software download Add lines 15 and 16 17. H&r block 2011 tax software download   18. H&r block 2011 tax software download Multiply line 4 by . H&r block 2011 tax software download 85 18. H&r block 2011 tax software download   19. H&r block 2011 tax software download Taxable social security benefits. H&r block 2011 tax software download Enter the smaller of line 17 or line 18 19. H&r block 2011 tax software download   Appendix B. H&r block 2011 tax software download (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. H&r block 2011 tax software download He is 65 years old and had 2013 wages of $89,500. H&r block 2011 tax software download His wife did not work in 2013. H&r block 2011 tax software download He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. H&r block 2011 tax software download He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. H&r block 2011 tax software download He participated in a section 401(k) retirement plan at work. H&r block 2011 tax software download  John completes worksheets 1 and 2. H&r block 2011 tax software download Worksheet 2 shows that his 2013 IRA deduction is $4,980. H&r block 2011 tax software download He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). H&r block 2011 tax software download  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. H&r block 2011 tax software download Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. H&r block 2011 tax software download Married filing jointly  □ B. H&r block 2011 tax software download Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. H&r block 2011 tax software download Married filing separately and lived with your spouse at any time during the year     1. H&r block 2011 tax software download Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. H&r block 2011 tax software download ) 1. H&r block 2011 tax software download 89,500 2. H&r block 2011 tax software download Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. H&r block 2011 tax software download 12,000 3. H&r block 2011 tax software download Enter one-half of line 2 3. H&r block 2011 tax software download 6,000 4. H&r block 2011 tax software download Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. H&r block 2011 tax software download S. H&r block 2011 tax software download possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. H&r block 2011 tax software download 0 5. H&r block 2011 tax software download Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. H&r block 2011 tax software download 0 6. H&r block 2011 tax software download Add lines 1, 3, 4, and 5 6. H&r block 2011 tax software download 95,500 7. H&r block 2011 tax software download Enter the amount listed below for your filing status. H&r block 2011 tax software download $32,000 if you checked box A above. H&r block 2011 tax software download $25,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download 7. H&r block 2011 tax software download 32,000 8. H&r block 2011 tax software download Subtract line 7 from line 6. H&r block 2011 tax software download If zero or less, enter -0- on this line 8. H&r block 2011 tax software download 63,500 9. H&r block 2011 tax software download If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. H&r block 2011 tax software download   If line 8 is more than zero, enter the amount listed below for your filing status. H&r block 2011 tax software download $12,000 if you checked box A above. H&r block 2011 tax software download $9,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above 9. H&r block 2011 tax software download 12,000 10. H&r block 2011 tax software download Subtract line 9 from line 8. H&r block 2011 tax software download If zero or less, enter -0- 10. H&r block 2011 tax software download 51,500 11. H&r block 2011 tax software download Enter the smaller of line 8 or line 9 11. H&r block 2011 tax software download 12,000 12. H&r block 2011 tax software download Enter one-half of line 11 12. H&r block 2011 tax software download 6,000 13. H&r block 2011 tax software download Enter the smaller of line 3 or line 12 13. H&r block 2011 tax software download 6,000 14. H&r block 2011 tax software download Multiply line 10 by . H&r block 2011 tax software download 85. H&r block 2011 tax software download If line 10 is zero, enter -0- 14. H&r block 2011 tax software download 43,775 15. H&r block 2011 tax software download Add lines 13 and 14 15. H&r block 2011 tax software download 49,775 16. H&r block 2011 tax software download Multiply line 2 by . H&r block 2011 tax software download 85 16. H&r block 2011 tax software download 10,200 17. H&r block 2011 tax software download Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. H&r block 2011 tax software download  Enter the smaller of line 15 or line 16 17. H&r block 2011 tax software download 10,200 18. H&r block 2011 tax software download Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. H&r block 2011 tax software download 0 19. H&r block 2011 tax software download Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. H&r block 2011 tax software download Enter here and on line 2 of Worksheet 2, next 19. H&r block 2011 tax software download 99,700 Appendix B. H&r block 2011 tax software download (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download AND your modified AGI is over . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download THEN enter on line 1 below . H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. H&r block 2011 tax software download Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. H&r block 2011 tax software download  **If you did not live with your spouse at any time during the year, consider your filing status as single. H&r block 2011 tax software download  Note. H&r block 2011 tax software download If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. H&r block 2011 tax software download               1. H&r block 2011 tax software download Enter the applicable amount from above 1. H&r block 2011 tax software download 115,000 2. H&r block 2011 tax software download Enter your modified AGI from Worksheet 1, line 19 2. H&r block 2011 tax software download 99,700   Note. H&r block 2011 tax software download If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. H&r block 2011 tax software download Proceed to Worksheet 3. H&r block 2011 tax software download     3. H&r block 2011 tax software download Subtract line 2 from line 1 3. H&r block 2011 tax software download 15,300 4. H&r block 2011 tax software download Multiply line 3 by the percentage below that applies to you. H&r block 2011 tax software download If the result is not a multiple of $10, round it to the next highest multiple of $10. H&r block 2011 tax software download (For example, $611. H&r block 2011 tax software download 40 is rounded to $620. H&r block 2011 tax software download ) However, if the result is less than $200, enter $200. H&r block 2011 tax software download       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. H&r block 2011 tax software download 5%  (. H&r block 2011 tax software download 275) (by 32. H&r block 2011 tax software download 5% (. H&r block 2011 tax software download 325) if you are age 50 or older). H&r block 2011 tax software download All others, multiply line 3 by 55% (. H&r block 2011 tax software download 55) (by 65% (. H&r block 2011 tax software download 65) if you are age 50 or older). H&r block 2011 tax software download 4. H&r block 2011 tax software download 4,980 5. H&r block 2011 tax software download Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). H&r block 2011 tax software download If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. H&r block 2011 tax software download 89,500 6. H&r block 2011 tax software download Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. H&r block 2011 tax software download 6,000 7. H&r block 2011 tax software download Deduction. H&r block 2011 tax software download Compare lines 4, 5, and 6. H&r block 2011 tax software download Enter the smallest amount here (or a smaller amount if you choose). H&r block 2011 tax software download Enter this amount on the Form 1040 or 1040A line for your IRA. H&r block 2011 tax software download (If the amount on line 6 is more than the amount on line 7, complete line 8. H&r block 2011 tax software download ) 7. H&r block 2011 tax software download 4,980 8. H&r block 2011 tax software download Nondeductible contributions. H&r block 2011 tax software download Subtract line 7 from line 5 or 6, whichever is smaller. H&r block 2011 tax software download Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. H&r block 2011 tax software download 8. H&r block 2011 tax software download 1,020 Appendix B. H&r block 2011 tax software download (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. H&r block 2011 tax software download Married filing jointly                   □ B. H&r block 2011 tax software download Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. H&r block 2011 tax software download Married filing separately and lived with your spouse at any time during the  year             1. H&r block 2011 tax software download Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. H&r block 2011 tax software download ) 1. H&r block 2011 tax software download 89,500 2. H&r block 2011 tax software download Deduction(s) from line 7 of Worksheet(s) 2 2. H&r block 2011 tax software download 4,980 3. H&r block 2011 tax software download Subtract line 2 from line 1 3. H&r block 2011 tax software download 84,520 4. H&r block 2011 tax software download Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. H&r block 2011 tax software download 12,000 5. H&r block 2011 tax software download Enter one-half of line 4 5. H&r block 2011 tax software download 6,000 6. H&r block 2011 tax software download Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. H&r block 2011 tax software download S. H&r block 2011 tax software download possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. H&r block 2011 tax software download 0 7. H&r block 2011 tax software download Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. H&r block 2011 tax software download 0 8. H&r block 2011 tax software download Add lines 3, 5, 6, and 7 8. H&r block 2011 tax software download 90,520 9. H&r block 2011 tax software download Enter the amount listed below for your filing status. H&r block 2011 tax software download $32,000 if you checked box A above. H&r block 2011 tax software download $25,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download 9. H&r block 2011 tax software download 32,000 10. H&r block 2011 tax software download Subtract line 9 from line 8. H&r block 2011 tax software download If zero or less, enter -0- on this line. H&r block 2011 tax software download 10. H&r block 2011 tax software download 58,520 11. H&r block 2011 tax software download If line 10 is zero, stop here. H&r block 2011 tax software download None of your social security benefits are taxable. H&r block 2011 tax software download  If line 10 is more than zero, enter the amount listed below for your filing status. H&r block 2011 tax software download $12,000 if you checked box A above. H&r block 2011 tax software download $9,000 if you checked box B above. H&r block 2011 tax software download $0 if you checked box C above. H&r block 2011 tax software download 11. H&r block 2011 tax software download 12,000 12. H&r block 2011 tax software download Subtract line 11 from line 10. H&r block 2011 tax software download If zero or less, enter -0- 12. H&r block 2011 tax software download 46,520 13. H&r block 2011 tax software download Enter the smaller of line 10 or line 11 13. H&r block 2011 tax software download 12,000 14. H&r block 2011 tax software download Enter one-half of line 13 . H&r block 2011 tax software download 14. H&r block 2011 tax software download 6,000 15. H&r block 2011 tax software download Enter the smaller of line 5 or line 14 15. H&r block 2011 tax software download 6,000 16. H&r block 2011 tax software download Multiply line 12 by . H&r block 2011 tax software download 85. H&r block 2011 tax software download If line 12 is zero, enter -0- 16. H&r block 2011 tax software download 39,542 17. H&r block 2011 tax software download Add lines 15 and 16 17. H&r block 2011 tax software download 45,542 18. H&r block 2011 tax software download Multiply line 4 by . H&r block 2011 tax software download 85 18. H&r block 2011 tax software download 10,200 19. H&r block 2011 tax software download Taxable social security benefits. H&r block 2011 tax software download Enter the smaller of line 17 or line 18 19. H&r block 2011 tax software download 10,200 Appendix C. H&r block 2011 tax software download Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 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H&r block 2011 tax software download 6 56. H&r block 2011 tax software download 7 55. H&r block 2011 tax software download 7 54. H&r block 2011 tax software download 8 Appendix C. H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. H&r block 2011 tax software download 3 62. H&r block 2011 tax software download 3 61. H&r block 2011 tax software download 4 60. H&r block 2011 tax software download 4 59. H&r block 2011 tax software download 5 58. H&r block 2011 tax software download 5 57. H&r block 2011 tax software download 6 56. H&r block 2011 tax software download 6 55. H&r block 2011 tax software download 7 54. H&r block 2011 tax software download 7 61 63. H&r block 2011 tax software download 3 62. H&r block 2011 tax software download 3 61. 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H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. H&r block 2011 tax software download 0 62. H&r block 2011 tax software download 1 61. H&r block 2011 tax software download 1 60. H&r block 2011 tax software download 1 59. H&r block 2011 tax software download 1 58. H&r block 2011 tax software download 2 57. H&r block 2011 tax software download 2 56. H&r block 2011 tax software download 2 55. H&r block 2011 tax software download 3 54. H&r block 2011 tax software download 3 101 63. H&r block 2011 tax software download 0 62. H&r block 2011 tax software download 1 61. H&r block 2011 tax software download 1 60. H&r block 2011 tax software download 1 59. H&r block 2011 tax software download 1 58. H&r block 2011 tax software download 2 57. 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H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. H&r block 2011 tax software download 7 53. H&r block 2011 tax software download 8 53. H&r block 2011 tax software download 0 52. H&r block 2011 tax software download 2 51. H&r block 2011 tax software download 4 50. H&r block 2011 tax software download 6 49. H&r block 2011 tax software download 8 49. H&r block 2011 tax software download 0 48. H&r block 2011 tax software download 2 47. H&r block 2011 tax software download 5 50 54. H&r block 2011 tax software download 6 53. H&r block 2011 tax software download 7 52. H&r block 2011 tax software download 9 52. H&r block 2011 tax software download 0 51. H&r block 2011 tax software download 2 50. H&r block 2011 tax software download 4 49. H&r block 2011 tax software download 6 48. 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H&r block 2011 tax software download 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. H&r block 2011 tax software download 2 49. H&r block 2011 tax software download 8 49. H&r block 2011 tax software download 3 48. H&r block 2011 tax software download 9 48. H&r block 2011 tax software download 5 48. H&r block 2011 tax software download 1 47. H&r block 2011 tax software download 7 47. H&r block 2011 tax software download 4 47. H&r block 2011 tax software download 1 46. H&r block 2011 tax software download 8 41 49. H&r block 2011 tax software download 8 49. H&r block 2011 tax software download 3 48. H&r block 2011 tax software download 8 48. H&r block 2011 tax software download 3 47. H&r block 2011 tax software download 9 47. H&r block 2011 tax software download 5 47. H&r block 2011 tax software download 1 46. 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H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. H&r block 2011 tax software download 1 46. H&r block 2011 tax software download 4 45. H&r block 2011 tax software download 8 45. H&r block 2011 tax software download 1 44. H&r block 2011 tax software download 5 44. H&r block 2011 tax software download 0 43. H&r block 2011 tax software download 4 42. H&r block 2011 tax software download 9 42. H&r block 2011 tax software download 4 41. H&r block 2011 tax software download 9 49 46. H&r block 2011 tax software download 8 46. H&r block 2011 tax software download 1 45. H&r block 2011 tax software download 4 44. H&r block 2011 tax software download 8 44. H&r block 2011 tax software download 2 43. H&r block 2011 tax software download 6 43. H&r block 2011 tax software download 0 42. 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H&r block 2011 tax software download 8 38. H&r block 2011 tax software download 8 37. H&r block 2011 tax software download 9 37. H&r block 2011 tax software download 0 36. H&r block 2011 tax software download 0 35. H&r block 2011 tax software download 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. H&r block 2011 tax software download 4 40. H&r block 2011 tax software download 0 39. H&r block 2011 tax software download 5 39. H&r block 2011 tax software download 1 38. H&r block 2011 tax software download 7 38. H&r block 2011 tax software download 3 38. H&r block 2011 tax software download 0 37. H&r block 2011 tax software download 6 37. H&r block 2011 tax software download 3 37. H&r block 2011 tax software download 1 51 40. H&r block 2011 tax software download 0 39. H&r block 2011 tax software download 5 39. 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H&r block 2011 tax software download 7 28. H&r block 2011 tax software download 8 27. H&r block 2011 tax software download 9 27. H&r block 2011 tax software download 0 26. H&r block 2011 tax software download 2 Appendix C. H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. H&r block 2011 tax software download 2 33. H&r block 2011 tax software download 3 32. H&r block 2011 tax software download 4 31. H&r block 2011 tax software download 5 30. H&r block 2011 tax software download 6 29. H&r block 2011 tax software download 7 28. H&r block 2011 tax software download 8 27. H&r block 2011 tax software download 9 27. H&r block 2011 tax software download 0 26. H&r block 2011 tax software download 2 98 34. H&r block 2011 tax software download 2 33. 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H&r block 2011 tax software download 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. H&r block 2011 tax software download 9 30. H&r block 2011 tax software download 4 30. H&r block 2011 tax software download 0 29. H&r block 2011 tax software download 6 29. H&r block 2011 tax software download 2 28. H&r block 2011 tax software download 8 28. H&r block 2011 tax software download 5 28. H&r block 2011 tax software download 2 27. H&r block 2011 tax software download 9 27. H&r block 2011 tax software download 6 61 30. H&r block 2011 tax software download 4 29. H&r block 2011 tax software download 9 29. H&r block 2011 tax software download 5 29. H&r block 2011 tax software download 0 28. H&r block 2011 tax software download 6 28. H&r block 2011 tax software download 3 27. H&r block 2011 tax software download 9 27. 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H&r block 2011 tax software download 9 22. H&r block 2011 tax software download 3 21. H&r block 2011 tax software download 6 21. H&r block 2011 tax software download 0 20. H&r block 2011 tax software download 5 Appendix C. H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. H&r block 2011 tax software download 3 25. H&r block 2011 tax software download 6 24. H&r block 2011 tax software download 8 24. H&r block 2011 tax software download 1 23. H&r block 2011 tax software download 4 22. H&r block 2011 tax software download 7 22. H&r block 2011 tax software download 0 21. H&r block 2011 tax software download 4 20. H&r block 2011 tax software download 8 20. H&r block 2011 tax software download 2 77 26. H&r block 2011 tax software download 2 25. 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H&r block 2011 tax software download 8 Appendix C. H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. H&r block 2011 tax software download 8 21. H&r block 2011 tax software download 3 20. H&r block 2011 tax software download 9 20. H&r block 2011 tax software download 6 20. H&r block 2011 tax software download 2 19. H&r block 2011 tax software download 9 19. H&r block 2011 tax software download 6 19. H&r block 2011 tax software download 4 19. H&r block 2011 tax software download 1 18. H&r block 2011 tax software download 9 71 21. H&r block 2011 tax software download 3 20. H&r block 2011 tax software download 9 20. H&r block 2011 tax software download 5 20. H&r block 2011 tax software download 1 19. H&r block 2011 tax software download 7 19. 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H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. H&r block 2011 tax software download 0 16. H&r block 2011 tax software download 3 15. H&r block 2011 tax software download 5 14. H&r block 2011 tax software download 8 14. H&r block 2011 tax software download 1 13. H&r block 2011 tax software download 4 12. H&r block 2011 tax software download 7 12. H&r block 2011 tax software download 1 11. H&r block 2011 tax software download 5 10. H&r block 2011 tax software download 9 111 17. H&r block 2011 tax software download 0 16. H&r block 2011 tax software download 3 15. H&r block 2011 tax software download 5 14. H&r block 2011 tax software download 8 14. H&r block 2011 tax software download 1 13. H&r block 2011 tax software download 4 12. H&r block 2011 tax software download 7 12. 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H&r block 2011 tax software download 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. H&r block 2011 tax software download 8 13. H&r block 2011 tax software download 4 13. H&r block 2011 tax software download 1 12. H&r block 2011 tax software download 8 12. H&r block 2011 tax software download 6 12. H&r block 2011 tax software download 3 12. H&r block 2011 tax software download 1 11. H&r block 2011 tax software download 9 11. H&r block 2011 tax software download 7 11. H&r block 2011 tax software download 5 81 13. H&r block 2011 tax software download 4 13. H&r block 2011 tax software download 1 12. H&r block 2011 tax software download 7 12. H&r block 2011 tax software download 4 12. H&r block 2011 tax software download 2 11. H&r block 2011 tax software download 9 11. H&r block 2011 tax software download 7 11. 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H&r block 2011 tax software download (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. H&r block 2011 tax software download 8 7. H&r block 2011 tax software download 6 7. H&r block 2011 tax software download 4 7. H&r block 2011 tax software download 2 7. H&r block 2011 tax software download 1 6. H&r block 2011 tax software download 9 6. H&r block 2011 tax software download 8 6. H&r block 2011 tax software download 6 6. H&r block 2011 tax software download 5 6. H&r block 2011 tax software download 4 91 7. H&r block 2011 tax software download 6 7. H&r block 2011 tax software download 4 7. H&r block 2011 tax software download 2 7. H&r block 2011 tax software download 0 6. H&r block 2011 tax software download 8 6. H&r block 2011 tax software download 7 6. H&r block 2011 tax software download 5 6. 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H&r block 2011 tax software download 7 2. H&r block 2011 tax software download 5 2. H&r block 2011 tax software download 3 2. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 9 1. H&r block 2011 tax software download 8 1. H&r block 2011 tax software download 6 1. H&r block 2011 tax software download 4 1. H&r block 2011 tax software download 3 115+ 2. H&r block 2011 tax software download 9 2. H&r block 2011 tax software download 7 2. H&r block 2011 tax software download 5 2. H&r block 2011 tax software download 3 2. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 9 1. H&r block 2011 tax software download 7 1. H&r block 2011 tax software download 5 1. H&r block 2011 tax software download 4 1. H&r block 2011 tax software download 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. H&r block 2011 tax software download 5 1. H&r block 2011 tax software download 4 1. H&r block 2011 tax software download 3 1. H&r block 2011 tax software download 2 1. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 1         111 1. H&r block 2011 tax software download 4 1. H&r block 2011 tax software download 2 1. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 0 1. H&r block 2011 tax software download 0         112 1. H&r block 2011 tax software download 3 1. H&r block 2011 tax software download 1 1. H&r block 2011 tax software download 0 1. H&r block 2011 tax software download 0 1. H&r block 2011 tax software download 0 1. 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H&r block 2011 tax software download Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. H&r block 2011 tax software download 4 93 9. H&r block 2011 tax software download 6 71 26. H&r block 2011 tax software download 5 94 9. H&r block 2011 tax software download 1 72 25. H&r block 2011 tax software download 6 95 8. H&r block 2011 tax software download 6 73 24. H&r block 2011 tax software download 7 96 8. H&r block 2011 tax software download 1 74 23. H&r block 2011 tax software download 8 97 7. H&r block 2011 tax software download 6 75 22. H&r block 2011 tax software download 9 98 7. H&r block 2011 tax software download 1 76 22. H&r block 2011 tax software download 0 99 6. H&r block 2011 tax software download 7 77 21. 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The H&r Block 2011 Tax Software Download

H&r block 2011 tax software download 1. H&r block 2011 tax software download   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. H&r block 2011 tax software download Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. H&r block 2011 tax software download   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. H&r block 2011 tax software download Vea la Publicación 501 para más información. H&r block 2011 tax software download Impuesto Adicional del Medicare. H&r block 2011 tax software download  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. H&r block 2011 tax software download 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. H&r block 2011 tax software download Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. H&r block 2011 tax software download Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. H&r block 2011 tax software download Impuesto sobre los ingresos netos de inversión. H&r block 2011 tax software download  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). H&r block 2011 tax software download Este impuesto es el 3. H&r block 2011 tax software download 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. H&r block 2011 tax software download Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. H&r block 2011 tax software download Crédito reembolsable por impuesto mínimo de un año anterior. H&r block 2011 tax software download  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. H&r block 2011 tax software download Quién tiene que hacer la declaración. H&r block 2011 tax software download  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. H&r block 2011 tax software download Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. H&r block 2011 tax software download Recordatorios Presentación electrónica. H&r block 2011 tax software download  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. H&r block 2011 tax software download Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. H&r block 2011 tax software download Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. H&r block 2011 tax software download Cambio de dirección. H&r block 2011 tax software download  Si cambia de dirección, debe notificar al IRS. H&r block 2011 tax software download Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. H&r block 2011 tax software download Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). H&r block 2011 tax software download  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. H&r block 2011 tax software download Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. H&r block 2011 tax software download Depósito directo de su reembolso. H&r block 2011 tax software download  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. H&r block 2011 tax software download Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. H&r block 2011 tax software download Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. H&r block 2011 tax software download Pague por Internet o por teléfono. H&r block 2011 tax software download  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. H&r block 2011 tax software download Vea el tema titulado Cómo Pagar , más adelante. H&r block 2011 tax software download Plan de pagos a plazos. H&r block 2011 tax software download  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. H&r block 2011 tax software download Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. H&r block 2011 tax software download Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. H&r block 2011 tax software download Prórroga automática de 6 meses. H&r block 2011 tax software download  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. H&r block 2011 tax software download Vea Prórroga Automática , más adelante. H&r block 2011 tax software download Servicio en zona de combate. H&r block 2011 tax software download  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. H&r block 2011 tax software download Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. H&r block 2011 tax software download  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). H&r block 2011 tax software download Para más información, vea más adelante el tema titulado Número de Seguro Social . H&r block 2011 tax software download Número de identificación del contribuyente para extranjeros. H&r block 2011 tax software download  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. H&r block 2011 tax software download Para más información, vea más adelante el tema titulado Número de Seguro Social . H&r block 2011 tax software download Documentos tributarios frívolos. H&r block 2011 tax software download  El IRS ha publicado una lista de posturas que se consideran frívolas. H&r block 2011 tax software download La multa por presentar una declaración frívola es $5,000. H&r block 2011 tax software download Además, la multa de $5,000 corresponderá a otros documentos frívolos. H&r block 2011 tax software download Para más información, vea Multas Civiles , más adelante. H&r block 2011 tax software download Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. H&r block 2011 tax software download Qué formulario debe usar. H&r block 2011 tax software download Cómo presentar su declaración electrónicamente. H&r block 2011 tax software download Cuándo, cómo y dónde presentar su declaración de impuestos. H&r block 2011 tax software download Qué ocurre si paga muy pocos o demasiados impuestos. H&r block 2011 tax software download Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. H&r block 2011 tax software download Cómo puede cambiar una declaración de impuestos que ya presentó. H&r block 2011 tax software download ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. H&r block 2011 tax software download (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). H&r block 2011 tax software download Dependientes. H&r block 2011 tax software download Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. H&r block 2011 tax software download Personas que trabajan por cuenta propia. H&r block 2011 tax software download Extranjeros. H&r block 2011 tax software download Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. H&r block 2011 tax software download Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. H&r block 2011 tax software download Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. H&r block 2011 tax software download Vea Quién Debe Presentar una Declaración , más adelante. H&r block 2011 tax software download Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. H&r block 2011 tax software download No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. H&r block 2011 tax software download Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. H&r block 2011 tax software download Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. H&r block 2011 tax software download Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. H&r block 2011 tax software download (Vea Quién Debe Presentar una Declaración , más adelante). H&r block 2011 tax software download Ingresos brutos. H&r block 2011 tax software download   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. H&r block 2011 tax software download Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). H&r block 2011 tax software download Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). H&r block 2011 tax software download Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. H&r block 2011 tax software download   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. H&r block 2011 tax software download Ingresos de bienes gananciales. H&r block 2011 tax software download   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. H&r block 2011 tax software download Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. H&r block 2011 tax software download Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. H&r block 2011 tax software download Sociedad doméstica en los estados de Nevada, Washington y California. H&r block 2011 tax software download   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. H&r block 2011 tax software download Vea la Publicación 555, en inglés. H&r block 2011 tax software download Personas que trabajan por cuenta propia. H&r block 2011 tax software download   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. H&r block 2011 tax software download Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. H&r block 2011 tax software download    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. H&r block 2011 tax software download Estado civil para efectos de la declaración. H&r block 2011 tax software download   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. H&r block 2011 tax software download Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. H&r block 2011 tax software download Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. H&r block 2011 tax software download Edad. H&r block 2011 tax software download   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. H&r block 2011 tax software download Vea la Tabla 1-1 . H&r block 2011 tax software download Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. H&r block 2011 tax software download Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. H&r block 2011 tax software download Tabla 1-1. H&r block 2011 tax software download Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download Y al final del año 2013 usted tenía. H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. H&r block 2011 tax software download . H&r block 2011 tax software download . H&r block 2011 tax software download ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. H&r block 2011 tax software download ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). H&r block 2011 tax software download No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). H&r block 2011 tax software download Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. H&r block 2011 tax software download El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. H&r block 2011 tax software download El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. H&r block 2011 tax software download Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. H&r block 2011 tax software download *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. H&r block 2011 tax software download Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. H&r block 2011 tax software download El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. H&r block 2011 tax software download Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. H&r block 2011 tax software download Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. H&r block 2011 tax software download Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. H&r block 2011 tax software download S. H&r block 2011 tax software download Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. H&r block 2011 tax software download Está disponible en IRS. H&r block 2011 tax software download gov y casi todas las embajadas y consulados de los Estados Unidos. H&r block 2011 tax software download Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. H&r block 2011 tax software download Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. H&r block 2011 tax software download Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. H&r block 2011 tax software download Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. H&r block 2011 tax software download Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. H&r block 2011 tax software download Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. H&r block 2011 tax software download Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. H&r block 2011 tax software download Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. H&r block 2011 tax software download S. H&r block 2011 tax software download Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. H&r block 2011 tax software download Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. H&r block 2011 tax software download Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. H&r block 2011 tax software download Para más información, vea la Publicación 570, en inglés. H&r block 2011 tax software download Tabla 1-2. H&r block 2011 tax software download Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. H&r block 2011 tax software download Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. H&r block 2011 tax software download (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). H&r block 2011 tax software download En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. H&r block 2011 tax software download Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. H&r block 2011 tax software download (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). H&r block 2011 tax software download El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. H&r block 2011 tax software download Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. H&r block 2011 tax software download El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. H&r block 2011 tax software download   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. H&r block 2011 tax software download Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. H&r block 2011 tax software download     • Su ingreso del trabajo era mayor de $6,100. H&r block 2011 tax software download     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. H&r block 2011 tax software download □ Sí. H&r block 2011 tax software download Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. H&r block 2011 tax software download Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. H&r block 2011 tax software download     • Su ingreso del trabajo era mayor de $6,100. H&r block 2011 tax software download     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. H&r block 2011 tax software download     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. H&r block 2011 tax software download □ Sí. H&r block 2011 tax software download Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. H&r block 2011 tax software download     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). H&r block 2011 tax software download Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. H&r block 2011 tax software download También debe presentar una declaración si su situación se describe en la Tabla 1-3. H&r block 2011 tax software download Responsabilidad del padre o madre. H&r block 2011 tax software download   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. H&r block 2011 tax software download Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. H&r block 2011 tax software download Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. H&r block 2011 tax software download ” (Por (su firma), padre de un hijo menor). H&r block 2011 tax software download Ingresos de un hijo. H&r block 2011 tax software download   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. H&r block 2011 tax software download Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. H&r block 2011 tax software download Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. H&r block 2011 tax software download Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. H&r block 2011 tax software download Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. H&r block 2011 tax software download Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. H&r block 2011 tax software download Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. H&r block 2011 tax software download Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. H&r block 2011 tax software download Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). H&r block 2011 tax software download Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. H&r block 2011 tax software download 28 o más por ser empleado de una iglesia. H&r block 2011 tax software download (Vea la Tabla 1-3). H&r block 2011 tax software download Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. H&r block 2011 tax software download El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. H&r block 2011 tax software download Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. H&r block 2011 tax software download Empleados de gobiernos extranjeros o de organismos internacionales. H&r block 2011 tax software download   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. H&r block 2011 tax software download Ministros de una orden religiosa. H&r block 2011 tax software download   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. H&r block 2011 tax software download Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. H&r block 2011 tax software download Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. H&r block 2011 tax software download Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. H&r block 2011 tax software download Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. H&r block 2011 tax software download S. H&r block 2011 tax software download Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. H&r block 2011 tax software download Extranjero residente. H&r block 2011 tax software download   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. H&r block 2011 tax software download Use los formularios mencionados en esta publicación. H&r block 2011 tax software download Extranjero no residente. H&r block 2011 tax software download   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. H&r block 2011 tax software download Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. H&r block 2011 tax software download Contribuyente con doble estado de residencia. H&r block 2011 tax software download   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. H&r block 2011 tax software download Se aplican reglas distintas para cada parte del año. H&r block 2011 tax software download Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. H&r block 2011 tax software download Tabla 1-3. H&r block 2011 tax software download Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. H&r block 2011 tax software download 1. H&r block 2011 tax software download Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. H&r block 2011 tax software download Impuesto mínimo alternativo. H&r block 2011 tax software download   b. H&r block 2011 tax software download Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. H&r block 2011 tax software download Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. H&r block 2011 tax software download   c. H&r block 2011 tax software download Impuestos sobre el empleo de empleados domésticos. H&r block 2011 tax software download Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. H&r block 2011 tax software download   d. H&r block 2011 tax software download El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. H&r block 2011 tax software download   e. H&r block 2011 tax software download Recuperación del crédito para compradores de vivienda por primera vez. H&r block 2011 tax software download   f. H&r block 2011 tax software download Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. H&r block 2011 tax software download   g. H&r block 2011 tax software download Impuestos recuperados. H&r block 2011 tax software download 2. H&r block 2011 tax software download Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. H&r block 2011 tax software download 3. H&r block 2011 tax software download Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. H&r block 2011 tax software download 4. H&r block 2011 tax software download Tiene un salario de $108. H&r block 2011 tax software download 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. H&r block 2011 tax software download Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. H&r block 2011 tax software download Reúne los requisitos para el crédito por ingreso del trabajo. H&r block 2011 tax software download Vea el capítulo 36 para más información. H&r block 2011 tax software download Reúne los requisitos para el crédito tributario adicional por hijos. H&r block 2011 tax software download Vea el capítulo 34 para más información. H&r block 2011 tax software download Reúne los requisitos para el crédito tributario por cobertura del seguro médico. H&r block 2011 tax software download Vea el capítulo 37 para más información. H&r block 2011 tax software download Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. H&r block 2011 tax software download Vea el capítulo 35 para más información. H&r block 2011 tax software download Reúne los requisitos para el crédito por impuestos federales sobre combustibles. H&r block 2011 tax software download Vea el capítulo 37 para más información. H&r block 2011 tax software download ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. H&r block 2011 tax software download Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. H&r block 2011 tax software download (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). H&r block 2011 tax software download Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. H&r block 2011 tax software download Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. H&r block 2011 tax software download Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. H&r block 2011 tax software download Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. H&r block 2011 tax software download Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. H&r block 2011 tax software download Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. H&r block 2011 tax software download No declara ningún dependiente. H&r block 2011 tax software download Su ingreso tributable es menos de $100,000. H&r block 2011 tax software download Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. H&r block 2011 tax software download No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. H&r block 2011 tax software download No reclama ningún crédito que no sea el crédito por ingreso del trabajo. H&r block 2011 tax software download No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. H&r block 2011 tax software download Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. H&r block 2011 tax software download No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. H&r block 2011 tax software download   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. H&r block 2011 tax software download De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. H&r block 2011 tax software download Cómo calcular el impuesto. H&r block 2011 tax software download   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. H&r block 2011 tax software download No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. H&r block 2011 tax software download Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. H&r block 2011 tax software download Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. H&r block 2011 tax software download Intereses. H&r block 2011 tax software download Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). H&r block 2011 tax software download Distribuciones de ganancias de capital. H&r block 2011 tax software download Distribuciones de cuentas IRA. H&r block 2011 tax software download Pensiones y anualidades. H&r block 2011 tax software download Compensación por desempleo. H&r block 2011 tax software download Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. H&r block 2011 tax software download Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. H&r block 2011 tax software download Tiene que usar el Formulario 1040. H&r block 2011 tax software download Su ingreso tributable es menos de $100,000. H&r block 2011 tax software download Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. H&r block 2011 tax software download Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). H&r block 2011 tax software download Deducción de intereses sobre un préstamo de estudios. H&r block 2011 tax software download Costo de matrícula y cuotas. H&r block 2011 tax software download No detalla las deducciones. H&r block 2011 tax software download Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. H&r block 2011 tax software download (Vea el capítulo 32 ). H&r block 2011 tax software download Crédito para ancianos o personas incapacitadas. H&r block 2011 tax software download (Vea el capítulo 33 ). H&r block 2011 tax software download Los créditos tributarios por estudios. H&r block 2011 tax software download (Vea el capítulo 35 ). H&r block 2011 tax software download El crédito por aportaciones a cuentas de ahorros para la jubilación. H&r block 2011 tax software download (Vea el capítulo 37 ). H&r block 2011 tax software download El crédito tributario por hijos. H&r block 2011 tax software download (Vea el capítulo 34 ). H&r block 2011 tax software download El crédito por ingreso del trabajo. H&r block 2011 tax software download (Vea el capítulo 36 ). H&r block 2011 tax software download El crédito tributario adicional por hijos. H&r block 2011 tax software download (Vea el capítulo 34 ). H&r block 2011 tax software download No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. H&r block 2011 tax software download (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). H&r block 2011 tax software download   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. H&r block 2011 tax software download   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. H&r block 2011 tax software download De lo contrario, tiene que usar el Formulario 1040. H&r block 2011 tax software download Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. H&r block 2011 tax software download Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. H&r block 2011 tax software download Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. H&r block 2011 tax software download Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. H&r block 2011 tax software download Detalla sus deducciones en el Anexo A. H&r block 2011 tax software download Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. H&r block 2011 tax software download Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. H&r block 2011 tax software download En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). H&r block 2011 tax software download Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. H&r block 2011 tax software download (Vea el capítulo 6 ). H&r block 2011 tax software download Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. H&r block 2011 tax software download Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. H&r block 2011 tax software download Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. H&r block 2011 tax software download Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. H&r block 2011 tax software download De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). H&r block 2011 tax software download Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. H&r block 2011 tax software download Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. H&r block 2011 tax software download Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. H&r block 2011 tax software download Tiene que recuperar el crédito para compradores de vivienda por primera vez. H&r block 2011 tax software download Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. H&r block 2011 tax software download ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). H&r block 2011 tax software download Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). H&r block 2011 tax software download Vea las instrucciones de su formulario de impuestos para saber más detalles. H&r block 2011 tax software download Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. H&r block 2011 tax software download irs. H&r block 2011 tax software download gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). H&r block 2011 tax software download E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. H&r block 2011 tax software download El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. H&r block 2011 tax software download Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. H&r block 2011 tax software download Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. H&r block 2011 tax software download El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. H&r block 2011 tax software download Formularios de Free File Rellenables. H&r block 2011 tax software download   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. H&r block 2011 tax software download Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. H&r block 2011 tax software download gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. H&r block 2011 tax software download Firmas electrónicas. H&r block 2011 tax software download   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). H&r block 2011 tax software download Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. H&r block 2011 tax software download Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. H&r block 2011 tax software download PIN autoseleccionado. H&r block 2011 tax software download   El método de autoselección del PIN le permite crear uno propio. H&r block 2011 tax software download Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. H&r block 2011 tax software download   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. H&r block 2011 tax software download Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. H&r block 2011 tax software download   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. H&r block 2011 tax software download No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. H&r block 2011 tax software download El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. H&r block 2011 tax software download Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. H&r block 2011 tax software download Visite IRS. H&r block 2011 tax software download gov/espanol y seleccione Ordenar Transcripción. H&r block 2011 tax software download La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. H&r block 2011 tax software download Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. H&r block 2011 tax software download (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. H&r block 2011 tax software download El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). H&r block 2011 tax software download También se le pedirá que indique su fecha de nacimiento. H&r block 2011 tax software download Tabla 1-4. H&r block 2011 tax software download Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. H&r block 2011 tax software download • Free File está disponible en inglés y español. H&r block 2011 tax software download • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. H&r block 2011 tax software download • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. H&r block 2011 tax software download • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. H&r block 2011 tax software download • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. H&r block 2011 tax software download • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. H&r block 2011 tax software download Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. H&r block 2011 tax software download • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. H&r block 2011 tax software download • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. H&r block 2011 tax software download • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. H&r block 2011 tax software download No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. H&r block 2011 tax software download Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. H&r block 2011 tax software download gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. H&r block 2011 tax software download O puede llamar al 1-866-704-7388. H&r block 2011 tax software download PIN del preparador de impuestos. H&r block 2011 tax software download   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. H&r block 2011 tax software download Dicho preparador de impuestos puede darle más información sobre este asunto. H&r block 2011 tax software download Formulario 8453(SP) (o Formulario 8453, en inglés). H&r block 2011 tax software download   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. H&r block 2011 tax software download Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. H&r block 2011 tax software download Para más detalles, visite la página web del IRS, www. H&r block 2011 tax software download irs. H&r block 2011 tax software download gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. H&r block 2011 tax software download PIN de Protección de Identidad. H&r block 2011 tax software download   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. H&r block 2011 tax software download Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. H&r block 2011 tax software download Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. H&r block 2011 tax software download Poder legal. H&r block 2011 tax software download   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). H&r block 2011 tax software download Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. H&r block 2011 tax software download Vea Firmas , más adelante, para más información sobre los poderes legales. H&r block 2011 tax software download Declaraciones estatales. H&r block 2011 tax software download   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. H&r block 2011 tax software download Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. H&r block 2011 tax software download irs. H&r block 2011 tax software download gov/efile, en inglés. H&r block 2011 tax software download Reembolsos. H&r block 2011 tax software download   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. H&r block 2011 tax software download Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. H&r block 2011 tax software download   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. H&r block 2011 tax software download Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. H&r block 2011 tax software download Averiguación del estado de reembolsos. H&r block 2011 tax software download   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. H&r block 2011 tax software download Vea Información sobre Reembolsos , más adelante. H&r block 2011 tax software download Cantidad adeudada. H&r block 2011 tax software download   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. H&r block 2011 tax software download Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. H&r block 2011 tax software download Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. H&r block 2011 tax software download Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. H&r block 2011 tax software download Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. H&r block 2011 tax software download Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. H&r block 2011 tax software download Para información, visite www. H&r block 2011 tax software download irs. H&r block 2011 tax software download gov/efile, en inglés. H&r block 2011 tax software download   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. H&r block 2011 tax software download Otros cobran por este servicio. H&r block 2011 tax software download Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. H&r block 2011 tax software download Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. H&r block 2011 tax software download El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. H&r block 2011 tax software download En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. H&r block 2011 tax software download Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. H&r block 2011 tax software download O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. H&r block 2011 tax software download aarp. H&r block 2011 tax software download org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. H&r block 2011 tax software download aarp. H&r block 2011 tax software download org/taxaide o llame al 1-888-227-7669. H&r block 2011 tax software download Para más información sobre estos programas, visite el sitio web IRS. H&r block 2011 tax software download gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). H&r block 2011 tax software download Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. H&r block 2011 tax software download Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. H&r block 2011 tax software download Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. H&r block 2011 tax software download El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. H&r block 2011 tax software download ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. H&r block 2011 tax software download Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . H&r block 2011 tax software download Tabla 1-5. H&r block 2011 tax software download Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. H&r block 2011 tax software download   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. H&r block 2011 tax software download Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. H&r block 2011 tax software download —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. H&r block 2011 tax software download Presentación de la declaración en papel a tiempo. H&r block 2011 tax software download   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. H&r block 2011 tax software download Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. H&r block 2011 tax software download El registro es prueba de que la declaración fue entregada. H&r block 2011 tax software download Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. H&r block 2011 tax software download El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. H&r block 2011 tax software download Servicios de entrega privados. H&r block 2011 tax software download   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. H&r block 2011 tax software download El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. H&r block 2011 tax software download   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. H&r block 2011 tax software download irs. H&r block 2011 tax software download gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). H&r block 2011 tax software download   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. H&r block 2011 tax software download Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. H&r block 2011 tax software download United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r block 2011 tax software download M. H&r block 2011 tax software download , UPS Worldwide Express Plus y UPS Worldwide Express. H&r block 2011 tax software download Declaraciones electrónicas presentadas a tiempo. H&r block 2011 tax software download   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. H&r block 2011 tax software download Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. H&r block 2011 tax software download   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. H&r block 2011 tax software download La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. H&r block 2011 tax software download Presentación de la declaración fuera de plazo. H&r block 2011 tax software download   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. H&r block 2011 tax software download Para más información, vea Multas , más adelante. H&r block 2011 tax software download Vea también Intereses bajo Cantidad que Adeuda. H&r block 2011 tax software download   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. H&r block 2011 tax software download Extranjero no residente. H&r block 2011 tax software download    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. H&r block 2011 tax software download   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. H&r block 2011 tax software download Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. H&r block 2011 tax software download Declaración de los impuestos para un fallecido. H&r block 2011 tax software download   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. H&r block 2011 tax software download Vea la Publicación 559, en inglés. H&r block 2011 tax software download Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. H&r block 2011 tax software download Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. H&r block 2011 tax software download Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. H&r block 2011 tax software download Ejemplo. H&r block 2011 tax software download Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. H&r block 2011 tax software download Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. H&r block 2011 tax software download Además, podría verse obligado a pagar multas, como se le indica más adelante. H&r block 2011 tax software download Cómo obtener una prórroga automática. H&r block 2011 tax software download   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. H&r block 2011 tax software download Opciones del sistema e-file. H&r block 2011 tax software download   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. H&r block 2011 tax software download Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. H&r block 2011 tax software download Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. H&r block 2011 tax software download Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. H&r block 2011 tax software download Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. H&r block 2011 tax software download    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. H&r block 2011 tax software download Tendrá que proveer cierta información de su declaración de impuestos del año 2012. H&r block 2011 tax software download Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. H&r block 2011 tax software download Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. H&r block 2011 tax software download   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. H&r block 2011 tax software download Puede hacer esto por teléfono o Internet. H&r block 2011 tax software download No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). H&r block 2011 tax software download Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. H&r block 2011 tax software download Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. H&r block 2011 tax software download   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. H&r block 2011 tax software download Envíelo a la dirección indicada en las instrucciones del formulario. H&r block 2011 tax software download   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . H&r block 2011 tax software download Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. H&r block 2011 tax software download Cuándo presentar la declaración de impuestos. H&r block 2011 tax software download   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. H&r block 2011 tax software download Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. H&r block 2011 tax software download Cuando presente la declaración de impuestos. H&r block 2011 tax software download   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. H&r block 2011 tax software download Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. H&r block 2011 tax software download Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. H&r block 2011 tax software download Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre