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H&r Block Military Free File

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H&r Block Military Free File

H&r block military free file 8. H&r block military free file   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. H&r block military free file Half-time student. H&r block military free file How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. H&r block military free file ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. H&r block military free file Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. H&r block military free file If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. H&r block military free file You cannot deduct either payments or contributions to a QTP. H&r block military free file For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. H&r block military free file What is the tax benefit of a QTP. H&r block military free file   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. H&r block military free file See Are Distributions Taxable , later, for more information. H&r block military free file    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. H&r block military free file See Coordination With American Opportunity and Lifetime Learning Credits, later. H&r block military free file What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. H&r block military free file QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. H&r block military free file The program must meet certain requirements. H&r block military free file Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. H&r block military free file Qualified education expenses. H&r block military free file   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). H&r block military free file As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. H&r block military free file See Half-time student , later. H&r block military free file The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. H&r block military free file Tuition and fees. H&r block military free file Books, supplies, and equipment. H&r block military free file Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. H&r block military free file Expenses for room and board must be incurred by students who are enrolled at least half-time. H&r block military free file The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. H&r block military free file The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H&r block military free file The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block military free file You will need to contact the eligible educational institution for qualified room and board costs. H&r block military free file    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. H&r block military free file Designated beneficiary. H&r block military free file   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. H&r block military free file The designated beneficiary can be changed after participation in the QTP begins. H&r block military free file If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. H&r block military free file Half-time student. H&r block military free file   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. H&r block military free file Eligible educational institution. H&r block military free file   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H&r block military free file S. H&r block military free file Department of Education. H&r block military free file It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H&r block military free file The educational institution should be able to tell you if it is an eligible educational institution. H&r block military free file   Certain educational institutions located outside the United States also participate in the U. H&r block military free file S. H&r block military free file Department of Education's Federal Student Aid (FSA) programs. H&r block military free file   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. H&r block military free file There are no income restrictions on the individual contributors. H&r block military free file You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. H&r block military free file   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. H&r block military free file This is a return of the investment in the plan. H&r block military free file The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). H&r block military free file Earnings and return of investment. H&r block military free file    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. H&r block military free file The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). H&r block military free file Form 1099-Q should be sent to you by January 31, 2014. H&r block military free file Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. H&r block military free file Adjusted qualified education expenses. H&r block military free file   This amount is the total qualified education expenses reduced by any tax-free educational assistance. H&r block military free file Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block military free file Taxable earnings. H&r block military free file   Use the following steps to figure the taxable part. H&r block military free file Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. H&r block military free file The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. H&r block military free file Subtract the amount figured in (1) from the total distributed earnings. H&r block military free file The result is the amount the beneficiary must include in income. H&r block military free file Report it on Form 1040 or Form 1040NR, line 21. H&r block military free file Example 1. H&r block military free file In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. H&r block military free file Over the years they contributed $18,000 to the account. H&r block military free file The total balance in the account was $27,000 on the date the distribution was made. H&r block military free file In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. H&r block military free file She paid her college expenses from the following sources. H&r block military free file   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. H&r block military free file   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. H&r block military free file Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. H&r block military free file Sara figures the taxable part of the distributed earnings as follows. H&r block military free file   1. H&r block military free file $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. H&r block military free file $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. H&r block military free file Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block military free file This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. H&r block military free file Example 2. H&r block military free file Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). H&r block military free file   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. H&r block military free file   1. H&r block military free file $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. H&r block military free file $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). H&r block military free file This represents distributed earnings not used for adjusted qualified education expenses. H&r block military free file Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. H&r block military free file For purposes of this allocation, disregard any qualified elementary and secondary education expenses. H&r block military free file Example 3. H&r block military free file Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. H&r block military free file In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. H&r block military free file   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. H&r block military free file Note. H&r block military free file If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . H&r block military free file Coordination With Tuition and Fees Deduction. H&r block military free file   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block military free file Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. H&r block military free file You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. H&r block military free file Your basis is the total amount of contributions to that QTP account. H&r block military free file You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. H&r block military free file If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. H&r block military free file ) from all such accounts in order to determine your taxable earnings for the year. H&r block military free file By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. H&r block military free file Example 1. H&r block military free file In 2013, Taylor received a final distribution of $1,000 from QTP #1. H&r block military free file His unrecovered basis in that account before the distribution was $3,000. H&r block military free file If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). H&r block military free file Example 2. H&r block military free file Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. H&r block military free file His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). H&r block military free file Taylor's adjusted qualified education expenses for 2013 totaled $6,000. H&r block military free file In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. H&r block military free file   1. H&r block military free file $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. H&r block military free file $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. H&r block military free file $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. H&r block military free file Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). H&r block military free file Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. H&r block military free file Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. H&r block military free file Exceptions. H&r block military free file   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. H&r block military free file Made because the designated beneficiary is disabled. H&r block military free file A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. H&r block military free file A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. H&r block military free file Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block military free file Made on account of the attendance of the designated beneficiary at a U. H&r block military free file S. H&r block military free file military academy (such as the USNA at Annapolis). H&r block military free file This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. H&r block military free file S. H&r block military free file Code) attributable to such attendance. H&r block military free file Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. H&r block military free file ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. H&r block military free file Figuring the additional tax. H&r block military free file    Use Part II of Form 5329, to figure any additional tax. H&r block military free file Report the amount on Form 1040, line 58, or Form 1040NR, line 56. H&r block military free file Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. H&r block military free file In addition, the designated beneficiary can be changed without transferring accounts. H&r block military free file Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). H&r block military free file An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. H&r block military free file Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. H&r block military free file These are not taxable distributions. H&r block military free file Members of the beneficiary's family. H&r block military free file   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. H&r block military free file Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. H&r block military free file Brother, sister, stepbrother, or stepsister. H&r block military free file Father or mother or ancestor of either. H&r block military free file Stepfather or stepmother. H&r block military free file Son or daughter of a brother or sister. H&r block military free file Brother or sister of father or mother. H&r block military free file Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. H&r block military free file The spouse of any individual listed above. H&r block military free file First cousin. H&r block military free file Example. H&r block military free file When Aaron graduated from college last year he had $5,000 left in his QTP. H&r block military free file He wanted to give this money to his younger brother, who was in junior high school. H&r block military free file In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. H&r block military free file If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. H&r block military free file Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. H&r block military free file See Members of the beneficiary's family , earlier. H&r block military free file Example. H&r block military free file Assume the same situation as in the last example. H&r block military free file Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. H&r block military free file Prev  Up  Next   Home   More Online Publications
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The H&r Block Military Free File

H&r block military free file 34. H&r block military free file   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. H&r block military free file El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. H&r block military free file Este capítulo le explica lo siguiente: Quién es un hijo calificado. H&r block military free file La cantidad del crédito. H&r block military free file Cómo se puede reclamar el crédito. H&r block military free file El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. H&r block military free file Si no está sujeto al pago de impuestos. H&r block military free file   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. H&r block military free file Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. H&r block military free file Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). H&r block military free file Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. H&r block military free file Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. H&r block military free file Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. H&r block military free file Ejemplo 1. H&r block military free file Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. H&r block military free file Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. H&r block military free file Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. H&r block military free file Ejemplo 2. H&r block military free file Su hija cumplió 8 años en el año 2013. H&r block military free file Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. H&r block military free file Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. H&r block military free file Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). H&r block military free file   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). H&r block military free file   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. H&r block military free file Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. H&r block military free file Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. H&r block military free file S. H&r block military free file Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. H&r block military free file Hijo adoptivo. H&r block military free file   A un hijo adoptivo siempre se le trata como si fuera su hijo. H&r block military free file Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. H&r block military free file   Si usted es ciudadano o nacional de los EE. H&r block military free file UU. H&r block military free file y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. H&r block military free file Excepciones al tiempo vivido con usted. H&r block military free file   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. H&r block military free file Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. H&r block military free file   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. H&r block military free file Para detalles, vea Requisito de Residencia , en el capítulo 3. H&r block military free file Hijo calificado de más de una persona. H&r block military free file   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. H&r block military free file Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. H&r block military free file Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. H&r block military free file Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. H&r block military free file Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. H&r block military free file Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. H&r block military free file Vea Crédito Tributario Adicional por Hijos , más adelante. H&r block military free file Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. H&r block military free file Casados que presentan una declaración conjunta: $110,000. H&r block military free file Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. H&r block military free file Casados que presentan la declaración por separado: $55,000. H&r block military free file Ingresos brutos ajustados modificados. H&r block military free file   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. H&r block military free file En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. H&r block military free file ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. H&r block military free file Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. H&r block military free file Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. H&r block military free file Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. H&r block military free file   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. H&r block military free file Ingreso bruto ajustado. H&r block military free file   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. H&r block military free file Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. H&r block military free file No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. H&r block military free file Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. H&r block military free file Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. H&r block military free file Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. H&r block military free file Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. H&r block military free file Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. H&r block military free file Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. H&r block military free file El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. H&r block military free file Cómo se reclama el crédito tributario adicional por hijos. H&r block military free file   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. H&r block military free file Vea anteriormente el tema titulado Cómo Reclamar el Crédito . H&r block military free file Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. H&r block military free file Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. H&r block military free file Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. H&r block military free file La Parte I es independiente de las Partes II a la IV. H&r block military free file Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. H&r block military free file Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). H&r block military free file Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. H&r block military free file Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. H&r block military free file Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. H&r block military free file Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. H&r block military free file Prev  Up  Next   Home   More Online Publications