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How Can I File My 2011 Tax Return

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How Can I File My 2011 Tax Return

How can i file my 2011 tax return 8. How can i file my 2011 tax return   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. How can i file my 2011 tax return Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. How can i file my 2011 tax return Introduction This chapter discusses how to pay your U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax as you earn or receive income during the year. How can i file my 2011 tax return In general, the federal income tax is a pay as you go tax. How can i file my 2011 tax return There are two ways to pay as you go. How can i file my 2011 tax return Withholding. How can i file my 2011 tax return If you are an employee, your employer probably withholds income tax from your pay. How can i file my 2011 tax return Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. How can i file my 2011 tax return In each case, the amount withheld is paid to the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Treasury in your name. How can i file my 2011 tax return Estimated tax. How can i file my 2011 tax return If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. How can i file my 2011 tax return People who are in business for themselves generally will have to pay their tax this way. How can i file my 2011 tax return You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. How can i file my 2011 tax return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. How can i file my 2011 tax return Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. How can i file my 2011 tax return Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. How can i file my 2011 tax return S. How can i file my 2011 tax return Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. How can i file my 2011 tax return S. How can i file my 2011 tax return Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. How can i file my 2011 tax return S. How can i file my 2011 tax return Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. How can i file my 2011 tax return Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. How can i file my 2011 tax return If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. How can i file my 2011 tax return If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. How can i file my 2011 tax return If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. How can i file my 2011 tax return However, if the income is effectively connected with a U. How can i file my 2011 tax return S. How can i file my 2011 tax return trade or business, file Form W-8ECI instead. How can i file my 2011 tax return Withholding From Compensation The following discussion generally applies only to nonresident aliens. How can i file my 2011 tax return Tax is withheld from resident aliens in the same manner as U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. How can i file my 2011 tax return Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. How can i file my 2011 tax return Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). How can i file my 2011 tax return These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). How can i file my 2011 tax return Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. How can i file my 2011 tax return This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. How can i file my 2011 tax return Enter your social security number (SSN) on line 2. How can i file my 2011 tax return Do not enter an individual taxpayer identification number (ITIN). How can i file my 2011 tax return Check only “Single” marital status on line 3 (regardless of your actual marital status). How can i file my 2011 tax return Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. How can i file my 2011 tax return S. How can i file my 2011 tax return national. How can i file my 2011 tax return Write “Nonresident Alien” or “NRA” on the dotted line on line 6. How can i file my 2011 tax return You can request additional withholding on line 6 at your option. How can i file my 2011 tax return Do not claim “Exempt” withholding status on line 7. How can i file my 2011 tax return A U. How can i file my 2011 tax return S. How can i file my 2011 tax return national is an individual who, although not a U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizen, owes his or her allegiance to the United States. How can i file my 2011 tax return U. How can i file my 2011 tax return S. How can i file my 2011 tax return nationals include American Samoans, and Northern Mariana Islanders who chose to become U. How can i file my 2011 tax return S. How can i file my 2011 tax return nationals instead of U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. How can i file my 2011 tax return S. How can i file my 2011 tax return source scholarship or fellowship grant that is not a payment for services. How can i file my 2011 tax return Students and business apprentices from India. How can i file my 2011 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. How can i file my 2011 tax return You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. How can i file my 2011 tax return S. How can i file my 2011 tax return taxpayer's 2013 return. How can i file my 2011 tax return You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return Household employees. How can i file my 2011 tax return   If you work as a household employee, your employer does not have to withhold income tax. How can i file my 2011 tax return However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. How can i file my 2011 tax return The agreement goes into effect when your employer accepts the agreement by beginning the withholding. How can i file my 2011 tax return You or your employer may end the agreement by letting the other know in writing. How can i file my 2011 tax return Agricultural workers. How can i file my 2011 tax return   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. How can i file my 2011 tax return However, your employer will withhold income tax only if you and your employer agree to withhold. How can i file my 2011 tax return In that case, you must provide your employer with a properly completed Form W-4. How can i file my 2011 tax return You can find more information about not having tax withheld at www. How can i file my 2011 tax return irs. How can i file my 2011 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. How can i file my 2011 tax return Wages Exempt From Withholding Wages that are exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax under an income tax treaty are generally exempt from withholding. How can i file my 2011 tax return For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. How can i file my 2011 tax return Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands may be exempt from withholding. How can i file my 2011 tax return The following paragraphs explain these exemptions. How can i file my 2011 tax return Residents of Canada or Mexico engaged in transportation-related employment. How can i file my 2011 tax return   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. How can i file my 2011 tax return These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. How can i file my 2011 tax return    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. How can i file my 2011 tax return   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. How can i file my 2011 tax return   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. How can i file my 2011 tax return Residents of American Samoa and Puerto Rico. How can i file my 2011 tax return   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. How can i file my 2011 tax return Residents of the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands. How can i file my 2011 tax return   Nonresident aliens who are bona fide residents of the U. How can i file my 2011 tax return S Virgin Islands are not subject to withholding of U. How can i file my 2011 tax return S. How can i file my 2011 tax return tax on income earned while temporarily employed in the United States. How can i file my 2011 tax return This is because those persons pay their income tax to the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands. How can i file my 2011 tax return To avoid having tax withheld on income earned in the United States, bona fide residents of the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands and expect to pay tax on all income to the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands. How can i file my 2011 tax return Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. How can i file my 2011 tax return You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. How can i file my 2011 tax return You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. How can i file my 2011 tax return Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax. How can i file my 2011 tax return Include them in taxable income. How can i file my 2011 tax return In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. How can i file my 2011 tax return Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. How can i file my 2011 tax return However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. How can i file my 2011 tax return An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. How can i file my 2011 tax return You must agree to timely file an income tax return for the current tax year. How can i file my 2011 tax return Central withholding agreements. How can i file my 2011 tax return   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. How can i file my 2011 tax return Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. How can i file my 2011 tax return   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. How can i file my 2011 tax return Either you or your authorized representative can file the form. How can i file my 2011 tax return It should be sent to the IRS at least 45 days before the tour begins or the event occurs. How can i file my 2011 tax return Exceptions will be considered on a case by case basis. How can i file my 2011 tax return   For more information on the CWA program, go to www. How can i file my 2011 tax return irs. How can i file my 2011 tax return gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. How can i file my 2011 tax return Final payment exemption. How can i file my 2011 tax return   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. How can i file my 2011 tax return This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. How can i file my 2011 tax return To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. How can i file my 2011 tax return A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. How can i file my 2011 tax return Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. How can i file my 2011 tax return A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. How can i file my 2011 tax return This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. How can i file my 2011 tax return A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. How can i file my 2011 tax return The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. How can i file my 2011 tax return The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. How can i file my 2011 tax return Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. How can i file my 2011 tax return A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. How can i file my 2011 tax return   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. How can i file my 2011 tax return Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. How can i file my 2011 tax return   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. How can i file my 2011 tax return You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. How can i file my 2011 tax return Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). How can i file my 2011 tax return To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. How can i file my 2011 tax return S. How can i file my 2011 tax return national and are not a resident of Canada, Mexico, or South Korea. How can i file my 2011 tax return For purposes of 30% withholding, the exemption is prorated at $10. How can i file my 2011 tax return 82 a day in 2014 for the period that labor or personal services are performed in the United States. How can i file my 2011 tax return To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. How can i file my 2011 tax return Example. How can i file my 2011 tax return Eric Johannsen, who is a resident of Country X worked under a contract with a U. How can i file my 2011 tax return S. How can i file my 2011 tax return firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. How can i file my 2011 tax return He earned $6,000 for the services performed (not considered wages) in the United States. How can i file my 2011 tax return Eric is married and has three dependent children. How can i file my 2011 tax return His wife is not employed and has no income subject to U. How can i file my 2011 tax return S. How can i file my 2011 tax return tax. How can i file my 2011 tax return The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. How can i file my 2011 tax return 82), and withholding at 30% is applied against the balance. How can i file my 2011 tax return Thus, $1,475. How can i file my 2011 tax return 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). How can i file my 2011 tax return U. How can i file my 2011 tax return S. How can i file my 2011 tax return nationals or residents of Canada, Mexico, or South Korea. How can i file my 2011 tax return   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. How can i file my 2011 tax return However, if you are a U. How can i file my 2011 tax return S. How can i file my 2011 tax return national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return For the 30% (or lower treaty) rate withholding, you can take $10. How can i file my 2011 tax return 82 per day for each allowable exemption in 2014. How can i file my 2011 tax return If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. How can i file my 2011 tax return However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . How can i file my 2011 tax return Students and business apprentices from India. How can i file my 2011 tax return   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. How can i file my 2011 tax return S. How can i file my 2011 tax return taxpayer's 2014 return. How can i file my 2011 tax return You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. How can i file my 2011 tax return 82 per day for each allowable exemption in 2014. How can i file my 2011 tax return Refund of Taxes Withheld in Error Multi-level marketing. How can i file my 2011 tax return   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. How can i file my 2011 tax return You must also attach to the U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return or claim for refund supporting information that includes, but is not limited to, the following items. How can i file my 2011 tax return A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. How can i file my 2011 tax return A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. How can i file my 2011 tax return S. How can i file my 2011 tax return taxation. How can i file my 2011 tax return A statement listing all the dates you entered and left the United States during the taxable year. How can i file my 2011 tax return If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. How can i file my 2011 tax return A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. How can i file my 2011 tax return A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. How can i file my 2011 tax return Any further relevant document or record supporting your claim that the taxes were withheld in error. How can i file my 2011 tax return Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. How can i file my 2011 tax return It also includes 85% of social security benefits paid to nonresident aliens. How can i file my 2011 tax return Refund of taxes withheld in error on social security benefits paid to resident aliens. How can i file my 2011 tax return   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. How can i file my 2011 tax return For U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. How can i file my 2011 tax return See Green Card Test in chapter 1. How can i file my 2011 tax return If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. How can i file my 2011 tax return SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. How can i file my 2011 tax return If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. How can i file my 2011 tax return You must also attach the following to your Form 1040 or 1040A. How can i file my 2011 tax return A copy of Form SSA-1042S, Social Security Benefit Statement. How can i file my 2011 tax return A copy of the “green card. How can i file my 2011 tax return ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. How can i file my 2011 tax return S. How can i file my 2011 tax return lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. How can i file my 2011 tax return I am filing a U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return for the tax year as a resident alien reporting all of my worldwide income. How can i file my 2011 tax return I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. How can i file my 2011 tax return Other income not subject to withholding of 30% (or lower treaty) rate. How can i file my 2011 tax return   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. How can i file my 2011 tax return Income (other than compensation) that is effectively connected with your U. How can i file my 2011 tax return S. How can i file my 2011 tax return trade or business. How can i file my 2011 tax return Income from real property that you choose to treat as effectively connected with a U. How can i file my 2011 tax return S. How can i file my 2011 tax return trade or business. How can i file my 2011 tax return See Income From Real Property in chapter 4 for details about this choice. How can i file my 2011 tax return   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. How can i file my 2011 tax return Tax Withheld on Partnership Income If you are a foreign partner in a U. How can i file my 2011 tax return S. How can i file my 2011 tax return or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. How can i file my 2011 tax return You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. How can i file my 2011 tax return Generally, you must use Form 8804-C for this purpose. How can i file my 2011 tax return See the Instructions for Form 8804-C for more information. How can i file my 2011 tax return The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. How can i file my 2011 tax return 6% for 2014). How can i file my 2011 tax return However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. How can i file my 2011 tax return Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. How can i file my 2011 tax return Claim the tax withheld as a credit on your 2014 Form 1040NR. How can i file my 2011 tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. How can i file my 2011 tax return A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. How can i file my 2011 tax return In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. How can i file my 2011 tax return S. How can i file my 2011 tax return Source Income Subject to Withholding. How can i file my 2011 tax return Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. How can i file my 2011 tax return See chapter 3. How can i file my 2011 tax return If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. How can i file my 2011 tax return S. How can i file my 2011 tax return source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. How can i file my 2011 tax return However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. How can i file my 2011 tax return Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. How can i file my 2011 tax return Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). How can i file my 2011 tax return Use the following instructions instead of the Form W-4 instructions to complete the worksheet. How can i file my 2011 tax return Line A. How can i file my 2011 tax return   Enter the total of the following amounts on line A. How can i file my 2011 tax return Personal exemption. How can i file my 2011 tax return   Include the prorated part of your allowable personal exemption. How can i file my 2011 tax return Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. How can i file my 2011 tax return 82). How can i file my 2011 tax return Expenses. How can i file my 2011 tax return   Include expenses that will be deductible on your return. How can i file my 2011 tax return These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. How can i file my 2011 tax return They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. How can i file my 2011 tax return Nontaxable grant or scholarship. How can i file my 2011 tax return   Include the part of your grant or scholarship that is not taxable under U. How can i file my 2011 tax return S. How can i file my 2011 tax return law or under a tax treaty. How can i file my 2011 tax return Line B. How can i file my 2011 tax return   Enter -0- unless the following paragraph applies to you. How can i file my 2011 tax return   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. How can i file my 2011 tax return The standard deduction amount for 2013 is $6,100. How can i file my 2011 tax return Lines C and D. How can i file my 2011 tax return   Enter -0- on both lines unless the following paragraphs apply to you. How can i file my 2011 tax return   If you are a resident of Canada, Mexico, South Korea, or a U. How can i file my 2011 tax return S. How can i file my 2011 tax return national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. How can i file my 2011 tax return   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. How can i file my 2011 tax return S. How can i file my 2011 tax return taxpayer's 2014 return. How can i file my 2011 tax return You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return   Enter any additional amount for your spouse on line C. How can i file my 2011 tax return Enter any additional amount for your dependents on line D. How can i file my 2011 tax return Lines E, F, and G. How can i file my 2011 tax return   No entries should be made on lines E, F, and G. How can i file my 2011 tax return Line H. How can i file my 2011 tax return   Add the amounts on lines A through D and enter the total on line H. How can i file my 2011 tax return Form W-4. How can i file my 2011 tax return   Complete lines 1 through 4 of Form W-4. How can i file my 2011 tax return Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. How can i file my 2011 tax return   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return to be allowed the exemptions and deductions you claimed on that form. How can i file my 2011 tax return If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return for the previous year. How can i file my 2011 tax return If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return when required. How can i file my 2011 tax return After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. How can i file my 2011 tax return The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. How can i file my 2011 tax return You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. How can i file my 2011 tax return Use this form to prepare your annual U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax return. How can i file my 2011 tax return Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. How can i file my 2011 tax return Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. How can i file my 2011 tax return File Form W-8BEN for income that is not personal services income. How can i file my 2011 tax return File Form 8233 for personal services income as discussed next. How can i file my 2011 tax return Employees and independent contractors. How can i file my 2011 tax return   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. How can i file my 2011 tax return   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. How can i file my 2011 tax return This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. How can i file my 2011 tax return In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. How can i file my 2011 tax return Students, teachers, and researchers. How can i file my 2011 tax return   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. How can i file my 2011 tax return For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. How can i file my 2011 tax return   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. How can i file my 2011 tax return Special events and promotions. How can i file my 2011 tax return   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. How can i file my 2011 tax return Form 13930 is used to request a reduction in withholding. How can i file my 2011 tax return Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. How can i file my 2011 tax return One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. How can i file my 2011 tax return You will be required to pay U. How can i file my 2011 tax return S. How can i file my 2011 tax return tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. How can i file my 2011 tax return For more details on treaty provisions that apply to compensation, see Publication 901. How can i file my 2011 tax return Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. How can i file my 2011 tax return A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest by the shareholder is subject to withholding at 35%. How can i file my 2011 tax return Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. How can i file my 2011 tax return These rules are covered in Publication 515. How can i file my 2011 tax return For information on the tax treatment of dispositions of U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interests, see Real Property Gain or Loss in chapter 4. How can i file my 2011 tax return If you are a partner in a domestic partnership, and the partnership disposes of a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. How can i file my 2011 tax return Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. How can i file my 2011 tax return S. How can i file my 2011 tax return Source Income Subject to Withholding (in the case of a publicly traded partnership). How can i file my 2011 tax return Withholding is not required in the following situations. How can i file my 2011 tax return The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. How can i file my 2011 tax return The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. How can i file my 2011 tax return However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. How can i file my 2011 tax return The property disposed of is an interest in a U. How can i file my 2011 tax return S. How can i file my 2011 tax return corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest. How can i file my 2011 tax return You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. How can i file my 2011 tax return S. How can i file my 2011 tax return taxpayer identification number, and home address. How can i file my 2011 tax return You can give the certification to a qualified substitute. How can i file my 2011 tax return The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. How can i file my 2011 tax return For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. How can i file my 2011 tax return The buyer receives a withholding certificate from the Internal Revenue Service. How can i file my 2011 tax return You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. How can i file my 2011 tax return S. How can i file my 2011 tax return tax treaty. How can i file my 2011 tax return The buyer must file a copy of the notice with the Ogden Service Center, P. How can i file my 2011 tax return O. How can i file my 2011 tax return Box 409101, Ogden, UT 84409. How can i file my 2011 tax return You must verify the notice as true and sign it under penalties of perjury. How can i file my 2011 tax return The notice must contain the following information. How can i file my 2011 tax return A statement that the notice is a notice of nonrecognition under regulation section 1. How can i file my 2011 tax return 1445-2(d)(2). How can i file my 2011 tax return Your name, taxpayer identification number, and home address. How can i file my 2011 tax return A statement that you are not required to recognize any gain or loss on the transfer. How can i file my 2011 tax return A brief description of the transfer. How can i file my 2011 tax return A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. How can i file my 2011 tax return You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. How can i file my 2011 tax return Instead, a withholding certificate (described next) must be obtained. How can i file my 2011 tax return The amount you realize on the transfer of a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest is zero. How can i file my 2011 tax return The property is acquired by the United States, a U. How can i file my 2011 tax return S. How can i file my 2011 tax return state or possession, a political subdivision, or the District of Columbia. How can i file my 2011 tax return The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. How can i file my 2011 tax return S. How can i file my 2011 tax return real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. How can i file my 2011 tax return For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. How can i file my 2011 tax return See Wash sale under Real Property Gain or Loss in chapter 4. How can i file my 2011 tax return The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. How can i file my 2011 tax return This also applies to the qualified substitute's statement under (4). How can i file my 2011 tax return Withholding certificates. How can i file my 2011 tax return   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. How can i file my 2011 tax return Either you or the buyer can request a withholding certificate. How can i file my 2011 tax return   A withholding certificate can be issued due to any of the following. How can i file my 2011 tax return The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. How can i file my 2011 tax return All of your realized gain is exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return tax. How can i file my 2011 tax return You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. How can i file my 2011 tax return   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. How can i file my 2011 tax return Credit for tax withheld. How can i file my 2011 tax return   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. How can i file my 2011 tax return S. How can i file my 2011 tax return Withholding Tax Return for Dispositions by Foreign Persons of U. How can i file my 2011 tax return S. How can i file my 2011 tax return Real Property Interests. How can i file my 2011 tax return This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. How can i file my 2011 tax return S. How can i file my 2011 tax return Real Property Interests. How can i file my 2011 tax return Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). How can i file my 2011 tax return You must file Copy B with your tax return to take credit for the tax withheld. How can i file my 2011 tax return   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. How can i file my 2011 tax return The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. How can i file my 2011 tax return When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. How can i file my 2011 tax return Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. How can i file my 2011 tax return Your payments of these taxes contribute to your coverage under the U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security system. How can i file my 2011 tax return Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. How can i file my 2011 tax return In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. How can i file my 2011 tax return All taxable wages are subject to Medicare tax. How can i file my 2011 tax return Your employer deducts these taxes from each wage payment. How can i file my 2011 tax return Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. How can i file my 2011 tax return You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. How can i file my 2011 tax return 40. How can i file my 2011 tax return Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. How can i file my 2011 tax return If any one employer deducted more than $7,049. How can i file my 2011 tax return 40, you cannot claim a credit for that amount. How can i file my 2011 tax return Ask your employer to refund the excess. How can i file my 2011 tax return If your employer does not refund the excess, you can file a claim for refund using Form 843. How can i file my 2011 tax return In general, U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. How can i file my 2011 tax return In limited situations, these taxes apply to wages for services performed outside the United States. How can i file my 2011 tax return Your employer should be able to tell you if social security and Medicare taxes apply to your wages. How can i file my 2011 tax return You cannot make voluntary payments if no taxes are due. How can i file my 2011 tax return Additional Medicare Tax. How can i file my 2011 tax return   Beginning in 2013, in addition to the Medicare tax, a 0. How can i file my 2011 tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. How can i file my 2011 tax return   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. How can i file my 2011 tax return Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. How can i file my 2011 tax return   Your employer is responsible for withholding the 0. How can i file my 2011 tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. How can i file my 2011 tax return If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. How can i file my 2011 tax return   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). How can i file my 2011 tax return    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. How can i file my 2011 tax return For more information on Additional Medicare Tax, go to IRS. How can i file my 2011 tax return gov and enter “Additional Medicare Tax” in the search box. How can i file my 2011 tax return   Self-employed individuals may also be required to pay Additional Medicare Tax. How can i file my 2011 tax return See Self-Employment Tax , later. How can i file my 2011 tax return Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. How can i file my 2011 tax return This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. How can i file my 2011 tax return These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. How can i file my 2011 tax return Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. How can i file my 2011 tax return Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. How can i file my 2011 tax return Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. How can i file my 2011 tax return In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. How can i file my 2011 tax return Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. How can i file my 2011 tax return Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. How can i file my 2011 tax return The U. How can i file my 2011 tax return S. How can i file my 2011 tax return Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. How can i file my 2011 tax return S. How can i file my 2011 tax return resident. How can i file my 2011 tax return On-campus work means work performed on the school's premises. How can i file my 2011 tax return On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. How can i file my 2011 tax return On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. How can i file my 2011 tax return Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. How can i file my 2011 tax return If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. How can i file my 2011 tax return Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. How can i file my 2011 tax return Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. How can i file my 2011 tax return If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. How can i file my 2011 tax return Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. How can i file my 2011 tax return The employer must be the petitioner through whom the alien obtained the “Q” visa. How can i file my 2011 tax return Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. How can i file my 2011 tax return Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How can i file my 2011 tax return If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How can i file my 2011 tax return Attach the following items to Form 843. How can i file my 2011 tax return A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. How can i file my 2011 tax return A copy of your visa. How can i file my 2011 tax return Form I-94 (or other documentation showing your dates of arrival or departure). How can i file my 2011 tax return If you have an F-1 visa, documentation showing permission to work in the U. How can i file my 2011 tax return S. How can i file my 2011 tax return If you have a J-1 visa, documentation showing permission to work in the U. How can i file my 2011 tax return S. How can i file my 2011 tax return If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. How can i file my 2011 tax return S. How can i file my 2011 tax return A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. How can i file my 2011 tax return If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. How can i file my 2011 tax return If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. How can i file my 2011 tax return File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. How can i file my 2011 tax return Do not use Form 843 to request a refund of Additional Medicare Tax. How can i file my 2011 tax return If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. How can i file my 2011 tax return If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. How can i file my 2011 tax return S. How can i file my 2011 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. How can i file my 2011 tax return See the Instructions for Form 1040X. How can i file my 2011 tax return Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. How can i file my 2011 tax return You can find more information about not having tax withheld at www. How can i file my 2011 tax return irs. How can i file my 2011 tax return gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. How can i file my 2011 tax return Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. How can i file my 2011 tax return Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security system. How can i file my 2011 tax return Residents of the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. How can i file my 2011 tax return S. How can i file my 2011 tax return residents for this purpose and are subject to the self-employment tax. How can i file my 2011 tax return Resident aliens must pay self-employment tax under the same rules that apply to U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens. How can i file my 2011 tax return However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. How can i file my 2011 tax return Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. How can i file my 2011 tax return Example. How can i file my 2011 tax return Bill Jones is an author engaged in the business of writing books. How can i file my 2011 tax return Bill had several books published in a foreign country while he was a citizen and resident of that country. How can i file my 2011 tax return During 2013, Bill entered the United States as a resident alien. How can i file my 2011 tax return After becoming a U. How can i file my 2011 tax return S. How can i file my 2011 tax return resident, he continued to receive royalties from his foreign publisher. How can i file my 2011 tax return Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). How can i file my 2011 tax return Bill's 2013 self-employment income includes the royalties received after he became a U. How can i file my 2011 tax return S. How can i file my 2011 tax return resident even though the books were published while he was a nonresident alien. How can i file my 2011 tax return This royalty income is subject to self-employment tax. How can i file my 2011 tax return Reporting self-employment tax. How can i file my 2011 tax return   Use Schedule SE (Form 1040) to report and figure your self-employment tax. How can i file my 2011 tax return Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. How can i file my 2011 tax return Attach Schedule SE to Form 1040 or Form 1040NR. How can i file my 2011 tax return Additional Medicare Tax. How can i file my 2011 tax return   Self-employed individuals must pay a 0. How can i file my 2011 tax return 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. How can i file my 2011 tax return   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. How can i file my 2011 tax return A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). How can i file my 2011 tax return   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. How can i file my 2011 tax return For more information on Additional Medicare Tax, go to IRS. How can i file my 2011 tax return gov and enter “Additional Medicare Tax” in the search box. How can i file my 2011 tax return Deduction for employer-equivalent portion of self-employment tax. How can i file my 2011 tax return   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. How can i file my 2011 tax return This deduction is figured on Schedule SE (Form 1040). How can i file my 2011 tax return Note. How can i file my 2011 tax return No portion of the Additional Medicare Tax is deductible for self-employment tax. How can i file my 2011 tax return More information. How can i file my 2011 tax return   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. How can i file my 2011 tax return International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. How can i file my 2011 tax return These agreements are commonly referred to as totalization agreements. How can i file my 2011 tax return Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. How can i file my 2011 tax return The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. How can i file my 2011 tax return Agreements are in effect with the following countries. How can i file my 2011 tax return Australia. How can i file my 2011 tax return Austria. How can i file my 2011 tax return Belgium. How can i file my 2011 tax return Canada. How can i file my 2011 tax return Chile. How can i file my 2011 tax return Czech Republic. How can i file my 2011 tax return Denmark. How can i file my 2011 tax return Finland. How can i file my 2011 tax return France. How can i file my 2011 tax return Germany. How can i file my 2011 tax return Greece. How can i file my 2011 tax return Ireland. How can i file my 2011 tax return Italy. How can i file my 2011 tax return Japan. How can i file my 2011 tax return Korea, South. How can i file my 2011 tax return Luxembourg. How can i file my 2011 tax return The Netherlands. How can i file my 2011 tax return Norway. How can i file my 2011 tax return Poland. How can i file my 2011 tax return Portugal. How can i file my 2011 tax return Spain. How can i file my 2011 tax return Sweden. How can i file my 2011 tax return Switzerland. How can i file my 2011 tax return The United Kingdom. How can i file my 2011 tax return Agreements with other countries are expected to enter into force in the future. How can i file my 2011 tax return Employees. How can i file my 2011 tax return   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. How can i file my 2011 tax return However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. How can i file my 2011 tax return You can get more information on any agreement by contacting the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Social Security Administration at the address given later. How can i file my 2011 tax return If you have access to the Internet, you can get more information at www. How can i file my 2011 tax return socialsecurity. How can i file my 2011 tax return gov/international. How can i file my 2011 tax return   To establish that your pay is subject only to foreign social security taxes and is exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. How can i file my 2011 tax return This will usually be the same agency to which you or your employer pays your foreign social security taxes. How can i file my 2011 tax return The foreign agency will be able to tell you what information is needed for them to issue the certificate. How can i file my 2011 tax return Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security taxes. How can i file my 2011 tax return Only wages paid on or after the effective date of the agreement can be exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security taxes. How can i file my 2011 tax return    Some of the countries with which the United States has agreements will not issue certificates of coverage. How can i file my 2011 tax return In this case, either you or your employer should request a statement that your wages are not covered by the U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security system. How can i file my 2011 tax return Request the statement from the following address. How can i file my 2011 tax return U. How can i file my 2011 tax return S. How can i file my 2011 tax return Social Security Administration Office of International Programs P. How can i file my 2011 tax return O. How can i file my 2011 tax return Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. How can i file my 2011 tax return   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. How can i file my 2011 tax return However, under some agreements, you may be exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return self-employment tax if you temporarily transfer your business activity to or from the United States. How can i file my 2011 tax return   If you believe that your self-employment income is subject only to U. How can i file my 2011 tax return S. How can i file my 2011 tax return self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Social Security Administration at the address given earlier. How can i file my 2011 tax return This certificate will establish your exemption from foreign social security taxes. How can i file my 2011 tax return   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. How can i file my 2011 tax return S. How can i file my 2011 tax return self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. How can i file my 2011 tax return If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. How can i file my 2011 tax return S. How can i file my 2011 tax return social security system. How can i file my 2011 tax return Request it from the U. How can i file my 2011 tax return S. How can i file my 2011 tax return Social Security Administration at the address given earlier. How can i file my 2011 tax return Attach a photocopy of either statement to Form 1040 each year you are exempt. How can i file my 2011 tax return Also print “Exempt, see attached statement” on the line for self-employment tax. How can i file my 2011 tax return Estimated Tax Form 1040-ES (NR) You may have income from which no U. How can i file my 2011 tax return S. How can i file my 2011 tax return income tax is withheld. How can i file my 2011 tax return Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. How can i file my 2011 tax return If so, you may have to pay estimated tax. How can i file my 2011 tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). How can i file my 2011 tax return If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. How can i file my 2011 tax return Item (2) does not apply if you did not file a 2013 return. How can i file my 2011 tax return A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. How can i file my 2011 tax return If you pay by check, make it payable to the "United States Treasury. How can i file my 2011 tax return " How to estimate your tax for 2014. How can i file my 2011 tax return   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. How can i file my 2011 tax return If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. How can i file my 2011 tax return Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. How can i file my 2011 tax return Note. How can i file my 2011 tax return If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). How can i file my 2011 tax return When to pay estimated tax. How can i file my 2011 tax return   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. How can i file my 2011 tax return If you have wages subject to the same withholding rules that apply to U. How can i file my 2011 tax return S. How can i file my 2011 tax return citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. How can i file my 2011 tax return If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. How can i file my 2011 tax return   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. How can i file my 2011 tax return 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. How can i file my 2011 tax return 15, 2014 4th installment Jan. How can i file my 2011 tax return 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. How can i file my 2011 tax return    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. How can i file my 2011 tax return Fiscal year. How can i file my 2011 tax return   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. How can i file my 2011 tax return If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. How can i file my 2011 tax return Changes in income, deductions, or exemptions. How can i file my 2011 tax return   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. How can i file my 2011 tax return This can happen if you receive additional income or if any of your deductions are reduced or eliminated. How can i file my 2011 tax return If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. How can i file my 2011 tax return Amended estimated tax. How can i file my 2011 tax return   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. How can i file my 2011 tax return To do this, see the instructions for Form 1040-ES (NR) and Publication 505. How can i file my 2011 tax return Penalty for failure to pay estimated income tax. How can i file my 2011 tax return   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. How can i file my 2011 tax return These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. How can i file my 2011 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP76 Notice

We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.


What you need to do

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Answers to Common Questions

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Call us for assistance at the toll-free telephone number listed in the top right corner of your notice, if you haven't received your refund within 8 weeks.


Tips for next year

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Page Last Reviewed or Updated: 07-Mar-2014

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The How Can I File My 2011 Tax Return

How can i file my 2011 tax return 37. How can i file my 2011 tax return   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. How can i file my 2011 tax return . How can i file my 2011 tax return  El crédito máximo por adopción es $12,970 para el año 2013. How can i file my 2011 tax return Vea Crédito por Adopción . How can i file my 2011 tax return Crédito por vehículo electrónico enchufable. How can i file my 2011 tax return  El crédito por vehículos electrónicos enchufables ha vencido. How can i file my 2011 tax return Crédito reembolsable del impuesto mínimo de años anteriores. How can i file my 2011 tax return   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. How can i file my 2011 tax return Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. How can i file my 2011 tax return . How can i file my 2011 tax return  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. How can i file my 2011 tax return 2% durante 2013. How can i file my 2011 tax return Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. How can i file my 2011 tax return Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . How can i file my 2011 tax return Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. How can i file my 2011 tax return Crédito por vehículo motorizado alternativo. How can i file my 2011 tax return Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. How can i file my 2011 tax return Crédito para titulares de bonos de crédito tributario. How can i file my 2011 tax return Crédito por impuestos extranjeros. How can i file my 2011 tax return Crédito por intereses hipotecarios. How can i file my 2011 tax return Crédito no reembolsable del impuesto mínimo de años anteriores. How can i file my 2011 tax return Crédito por vehículos enchufables con motor de dirección eléctrica. How can i file my 2011 tax return Créditos por energía de la propiedad residencial. How can i file my 2011 tax return Crédito por aportaciones a arreglos de ahorros para la jubilación. How can i file my 2011 tax return Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. How can i file my 2011 tax return Crédito tributario por cobertura del seguro médico. How can i file my 2011 tax return Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. How can i file my 2011 tax return En otros capítulos de esta publicación, se explican otros créditos. How can i file my 2011 tax return Crédito por gastos del cuidado de menores y dependientes (capítulo 32). How can i file my 2011 tax return Crédito para ancianos o personas incapacitadas (capítulo 33). How can i file my 2011 tax return Crédito tributario por hijos (capítulo 34). How can i file my 2011 tax return Créditos tributarios por estudios (capítulo 35). How can i file my 2011 tax return Crédito por ingreso del trabajo (capítulo 36). How can i file my 2011 tax return Créditos no reembolsables. How can i file my 2011 tax return   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. How can i file my 2011 tax return Puede ser que estos créditos reduzcan los impuestos a cero. How can i file my 2011 tax return Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. How can i file my 2011 tax return Créditos reembolsables. How can i file my 2011 tax return   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. How can i file my 2011 tax return Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. How can i file my 2011 tax return Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. How can i file my 2011 tax return Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. How can i file my 2011 tax return No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. How can i file my 2011 tax return Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. How can i file my 2011 tax return El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. How can i file my 2011 tax return El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. How can i file my 2011 tax return Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. How can i file my 2011 tax return Gastos de adopción calificados. How can i file my 2011 tax return   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. How can i file my 2011 tax return Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. How can i file my 2011 tax return Gastos no calificados. How can i file my 2011 tax return   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. How can i file my 2011 tax return Hijo que reúne los requisitos. How can i file my 2011 tax return   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. How can i file my 2011 tax return Hijo con necesidades especiales. How can i file my 2011 tax return   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. How can i file my 2011 tax return UU. How can i file my 2011 tax return ) al iniciarse los trámites de adopción. How can i file my 2011 tax return Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. How can i file my 2011 tax return El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. How can i file my 2011 tax return Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. How can i file my 2011 tax return Cuándo reclamar el crédito. How can i file my 2011 tax return   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. How can i file my 2011 tax return Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. How can i file my 2011 tax return Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. How can i file my 2011 tax return Hijo extranjero. How can i file my 2011 tax return   Si el hijo no es ciudadano o residente de los EE. How can i file my 2011 tax return UU. How can i file my 2011 tax return al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. How can i file my 2011 tax return Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. How can i file my 2011 tax return Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. How can i file my 2011 tax return Cantidad del crédito. How can i file my 2011 tax return   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. How can i file my 2011 tax return Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. How can i file my 2011 tax return    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. How can i file my 2011 tax return Información adicional. How can i file my 2011 tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. How can i file my 2011 tax return Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. How can i file my 2011 tax return Bienes de reabastecimiento de vehículos de combustible alternativo calificados. How can i file my 2011 tax return   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. How can i file my 2011 tax return Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. How can i file my 2011 tax return   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. How can i file my 2011 tax return Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. How can i file my 2011 tax return Electricidad. How can i file my 2011 tax return Cantidad del crédito. How can i file my 2011 tax return   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. How can i file my 2011 tax return Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. How can i file my 2011 tax return Información adicional. How can i file my 2011 tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. How can i file my 2011 tax return Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. How can i file my 2011 tax return Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). How can i file my 2011 tax return Bonos de energía limpia y renovable nuevos. How can i file my 2011 tax return Bonos calificados de ahorro de energía. How can i file my 2011 tax return Bonos calificados de construcción de escuelas. How can i file my 2011 tax return Bonos para zonas de academia calificadas. How can i file my 2011 tax return Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). How can i file my 2011 tax return En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. How can i file my 2011 tax return Si el emisor elige esta opción, usted no puede también reclamar un crédito. How can i file my 2011 tax return Ingresos procedentes de intereses. How can i file my 2011 tax return   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Complete el Formulario 8912 y adjúntelo al Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. How can i file my 2011 tax return Información adicional. How can i file my 2011 tax return   Para más información, vea las Instrucciones del Formulario 8912, en inglés. How can i file my 2011 tax return Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. How can i file my 2011 tax return O puede deducirlos como una deducción detallada (vea el capítulo 22). How can i file my 2011 tax return No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. How can i file my 2011 tax return UU. How can i file my 2011 tax return en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. How can i file my 2011 tax return Exclusión por concepto de vivienda en el extranjero. How can i file my 2011 tax return Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. How can i file my 2011 tax return Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. How can i file my 2011 tax return Límite del crédito. How can i file my 2011 tax return   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. How can i file my 2011 tax return El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. How can i file my 2011 tax return El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. How can i file my 2011 tax return Vea la Publicación 514, en inglés, para más información. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Complete el Formulario 1116 y adjúntelo al Formulario 1040. How can i file my 2011 tax return Anote el crédito en la línea 47 del Formulario 1040. How can i file my 2011 tax return Excepción. How can i file my 2011 tax return   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). How can i file my 2011 tax return Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. How can i file my 2011 tax return No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. How can i file my 2011 tax return El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). How can i file my 2011 tax return Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. How can i file my 2011 tax return Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. How can i file my 2011 tax return Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. How can i file my 2011 tax return Quién reúne los requisitos. How can i file my 2011 tax return   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). How can i file my 2011 tax return Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. How can i file my 2011 tax return Cantidad del crédito. How can i file my 2011 tax return   Calcule su crédito en el Formulario 8396. How can i file my 2011 tax return Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. How can i file my 2011 tax return   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. How can i file my 2011 tax return Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. How can i file my 2011 tax return      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. How can i file my 2011 tax return   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. How can i file my 2011 tax return Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. How can i file my 2011 tax return Vea la Publicación 530, en inglés, para información adicional. How can i file my 2011 tax return Traspasos a un año posterior. How can i file my 2011 tax return   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. How can i file my 2011 tax return Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. How can i file my 2011 tax return   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. How can i file my 2011 tax return Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. How can i file my 2011 tax return   Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. How can i file my 2011 tax return Reducción de la deducción por intereses sobre una hipoteca de vivienda. How can i file my 2011 tax return   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. How can i file my 2011 tax return Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. How can i file my 2011 tax return Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. How can i file my 2011 tax return Recuperación del subsidio hipotecario federal. How can i file my 2011 tax return   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. How can i file my 2011 tax return Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. How can i file my 2011 tax return Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. How can i file my 2011 tax return Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. How can i file my 2011 tax return Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. How can i file my 2011 tax return A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). How can i file my 2011 tax return El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. How can i file my 2011 tax return Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. How can i file my 2011 tax return Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. How can i file my 2011 tax return Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. How can i file my 2011 tax return Información adicional. How can i file my 2011 tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. How can i file my 2011 tax return Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. How can i file my 2011 tax return Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. How can i file my 2011 tax return   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. How can i file my 2011 tax return Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. How can i file my 2011 tax return   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. How can i file my 2011 tax return 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. How can i file my 2011 tax return Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. How can i file my 2011 tax return Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. How can i file my 2011 tax return   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. How can i file my 2011 tax return Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. How can i file my 2011 tax return El vehículo fue puesto en servicio en 2013. How can i file my 2011 tax return El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. How can i file my 2011 tax return El uso original del vehículo comenzó con usted. How can i file my 2011 tax return Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. How can i file my 2011 tax return En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. How can i file my 2011 tax return Utiliza el vehículo principalmente en los Estados Unidos. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. How can i file my 2011 tax return Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. How can i file my 2011 tax return    Más información. How can i file my 2011 tax return   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. How can i file my 2011 tax return Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. How can i file my 2011 tax return Crédito tributario por energía de la propiedad no empresarial. How can i file my 2011 tax return Crédito de eficiencia energética para propiedades residenciales. How can i file my 2011 tax return Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. How can i file my 2011 tax return Crédito tributario por energía de la propiedad no empresarial. How can i file my 2011 tax return   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. How can i file my 2011 tax return   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. How can i file my 2011 tax return Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. How can i file my 2011 tax return Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. How can i file my 2011 tax return Ventanas exteriores (incluidos tragaluces). How can i file my 2011 tax return Puertas exteriores. How can i file my 2011 tax return Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. How can i file my 2011 tax return Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. How can i file my 2011 tax return Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. How can i file my 2011 tax return Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. How can i file my 2011 tax return Crédito por energía eficaz de la propiedad residencial. How can i file my 2011 tax return   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. How can i file my 2011 tax return En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. How can i file my 2011 tax return Reducción en la base. How can i file my 2011 tax return   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Complete el Formulario 5695 y adjúntelo al Formulario 1040. How can i file my 2011 tax return Anote el crédito en la línea 52 del Formulario 1040. How can i file my 2011 tax return Información adicional. How can i file my 2011 tax return   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. How can i file my 2011 tax return Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). How can i file my 2011 tax return No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). How can i file my 2011 tax return La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). How can i file my 2011 tax return Estudiante. How can i file my 2011 tax return   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. How can i file my 2011 tax return Escuela. How can i file my 2011 tax return   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. How can i file my 2011 tax return Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Calcule el crédito en el Formulario 8880. How can i file my 2011 tax return Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. How can i file my 2011 tax return Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. How can i file my 2011 tax return Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. How can i file my 2011 tax return Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. How can i file my 2011 tax return Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. How can i file my 2011 tax return El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. How can i file my 2011 tax return Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. How can i file my 2011 tax return Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. How can i file my 2011 tax return Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. How can i file my 2011 tax return S. How can i file my 2011 tax return Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). How can i file my 2011 tax return No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. How can i file my 2011 tax return No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). How can i file my 2011 tax return No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. How can i file my 2011 tax return UU. How can i file my 2011 tax return (conocido en inglés como TRICARE). How can i file my 2011 tax return No estaba encarcelado por las autoridades federales, estatales o locales. How can i file my 2011 tax return Su empleador no pagó el 50% o más del costo de la cobertura. How can i file my 2011 tax return No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. How can i file my 2011 tax return Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. How can i file my 2011 tax return Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. How can i file my 2011 tax return 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. How can i file my 2011 tax return No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). How can i file my 2011 tax return La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. How can i file my 2011 tax return Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. How can i file my 2011 tax return Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. How can i file my 2011 tax return Beneficiarios de la TAA. How can i file my 2011 tax return   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). How can i file my 2011 tax return Ejemplo. How can i file my 2011 tax return   Recibió una asignación por ajuste comercial para el mes de enero de 2013. How can i file my 2011 tax return Tenía derecho a recibir la TAA el primer día de enero y febrero. How can i file my 2011 tax return Beneficiarios de la alternativa TAA. How can i file my 2011 tax return   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. How can i file my 2011 tax return Ejemplo. How can i file my 2011 tax return   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. How can i file my 2011 tax return El Departamento de Trabajo estableció el programa. How can i file my 2011 tax return Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. How can i file my 2011 tax return Beneficiarios de la RTAA. How can i file my 2011 tax return   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. How can i file my 2011 tax return Beneficiarios de una pensión de la PBGC. How can i file my 2011 tax return   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. How can i file my 2011 tax return Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). How can i file my 2011 tax return Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. How can i file my 2011 tax return Cómo reclamar el crédito. How can i file my 2011 tax return   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. How can i file my 2011 tax return Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. How can i file my 2011 tax return   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. How can i file my 2011 tax return Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. How can i file my 2011 tax return Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. How can i file my 2011 tax return Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. How can i file my 2011 tax return Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. How can i file my 2011 tax return Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. How can i file my 2011 tax return 2%. How can i file my 2011 tax return Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. How can i file my 2011 tax return Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. How can i file my 2011 tax return 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. How can i file my 2011 tax return 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. How can i file my 2011 tax return 9%). How can i file my 2011 tax return En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. How can i file my 2011 tax return Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. How can i file my 2011 tax return 40 RRTA de nivel 2 $84,300 $3,709. How can i file my 2011 tax return 20 Todo salario está sujeto a la retención de impuestos al Medicare. How can i file my 2011 tax return   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. How can i file my 2011 tax return Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. How can i file my 2011 tax return Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. How can i file my 2011 tax return Error del empleador. How can i file my 2011 tax return   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. How can i file my 2011 tax return El empleador debe ajustarle los impuestos. How can i file my 2011 tax return Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. How can i file my 2011 tax return Declaración conjunta. How can i file my 2011 tax return   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. How can i file my 2011 tax return Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. How can i file my 2011 tax return Cómo calcular el crédito si no trabajó para una empresa ferroviaria. How can i file my 2011 tax return   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. How can i file my 2011 tax return Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. How can i file my 2011 tax return 40 por cada empleador). How can i file my 2011 tax return Anote el total aquí   2. How can i file my 2011 tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. How can i file my 2011 tax return Sume las líneas 1 y 2. How can i file my 2011 tax return Si el total es $7,049. How can i file my 2011 tax return 40 o menos, no siga. How can i file my 2011 tax return No puede reclamar el crédito   4. How can i file my 2011 tax return Límite sobre los impuestos del Seguro Social 7,049. How can i file my 2011 tax return 40 5. How can i file my 2011 tax return Crédito. How can i file my 2011 tax return De la línea 3, reste la línea 4. How can i file my 2011 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. How can i file my 2011 tax return Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. How can i file my 2011 tax return Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. How can i file my 2011 tax return Le retuvieron impuestos del Seguro Social de $3,720. How can i file my 2011 tax return También trabajó para otro empleador en 2013 y ganó un salario de $55,000. How can i file my 2011 tax return De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. How can i file my 2011 tax return Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. How can i file my 2011 tax return 60 por los impuestos del Seguro Social retenidos en exceso. How can i file my 2011 tax return 1. How can i file my 2011 tax return Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. How can i file my 2011 tax return 40 por cada empleador). How can i file my 2011 tax return Anote el total aquí $7,130. How can i file my 2011 tax return 00 2. How can i file my 2011 tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. How can i file my 2011 tax return Sume las líneas 1 y 2. How can i file my 2011 tax return Si el total es $7,049. How can i file my 2011 tax return 40 o menos, no siga. How can i file my 2011 tax return No puede reclamar el crédito 7,130. How can i file my 2011 tax return 00 4. How can i file my 2011 tax return Límite sobre los impuestos del Seguro Social 7,049. How can i file my 2011 tax return 40 5. How can i file my 2011 tax return Crédito. How can i file my 2011 tax return De la línea 3, reste la línea 4. How can i file my 2011 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. How can i file my 2011 tax return 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. How can i file my 2011 tax return   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. How can i file my 2011 tax return Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. How can i file my 2011 tax return 2% (pero no más de $7,049. How can i file my 2011 tax return 40 por cada empleador). How can i file my 2011 tax return Anote el total aquí   2. How can i file my 2011 tax return Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. How can i file my 2011 tax return Sume las líneas 1 y 2. How can i file my 2011 tax return Si el total es $7,049. How can i file my 2011 tax return 40 o menos, no siga. How can i file my 2011 tax return No puede reclamar el crédito   4. How can i file my 2011 tax return Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. How can i file my 2011 tax return 40 5. How can i file my 2011 tax return Crédito. How can i file my 2011 tax return De la línea 3, reste la línea 4. How can i file my 2011 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. How can i file my 2011 tax return   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. How can i file my 2011 tax return Más información. How can i file my 2011 tax return   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. How can i file my 2011 tax return Prev  Up  Next   Home   More Online Publications