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How To File A 2011 Tax Return Late

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How To File A 2011 Tax Return Late

How to file a 2011 tax return late Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. How to file a 2011 tax return late Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. How to file a 2011 tax return late Form 1040A filers. How to file a 2011 tax return late Form 1040 filers. How to file a 2011 tax return late More information. How to file a 2011 tax return late Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. How to file a 2011 tax return late Taxpayer identification numbers for aliens. How to file a 2011 tax return late Taxpayer identification numbers for adoptees. How to file a 2011 tax return late Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. How to file a 2011 tax return late For details, see Table 1 and Table 2. How to file a 2011 tax return late You also must file if one of the situations described in Table 3 applies. How to file a 2011 tax return late The filing requirements apply even if you owe no tax. How to file a 2011 tax return late Table 1. How to file a 2011 tax return late 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late AND at the end of 2013 you were. How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late * THEN file a return if your gross income was at least. How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. How to file a 2011 tax return late ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file a 2011 tax return late Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file a 2011 tax return late If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. How to file a 2011 tax return late Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. How to file a 2011 tax return late Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to file a 2011 tax return late But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to file a 2011 tax return late *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to file a 2011 tax return late You may have to pay a penalty if you are required to file a return but fail to do so. How to file a 2011 tax return late If you willfully fail to file a return, you may be subject to criminal prosecution. How to file a 2011 tax return late For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. How to file a 2011 tax return late Gross income. How to file a 2011 tax return late    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file a 2011 tax return late If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. How to file a 2011 tax return late For a list of community property states, see Community property states under Married Filing Separately, later. How to file a 2011 tax return late Self-employed persons. How to file a 2011 tax return late    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. How to file a 2011 tax return late If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. How to file a 2011 tax return late In either case, you must add any income from investments and from incidental or outside operations or sources. How to file a 2011 tax return late    You must file Form 1040 if you owe any self-employment tax. How to file a 2011 tax return late Filing status. How to file a 2011 tax return late    Your filing status generally depends on whether you are single or married. How to file a 2011 tax return late Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. How to file a 2011 tax return late Filing status is discussed in detail later in this publication. How to file a 2011 tax return late Age. How to file a 2011 tax return late    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. How to file a 2011 tax return late For 2013, you are 65 or older if you were born before January 2, 1949. How to file a 2011 tax return late Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. How to file a 2011 tax return late Dependents should see Table 2 instead. How to file a 2011 tax return late Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. How to file a 2011 tax return late You are the surviving spouse, executor, administrator, or legal representative. How to file a 2011 tax return late The decedent met the filing requirements described in this publication at the time of his or her death. How to file a 2011 tax return late For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. How to file a 2011 tax return late Table 2. How to file a 2011 tax return late 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. How to file a 2011 tax return late If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. How to file a 2011 tax return late  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. How to file a 2011 tax return late It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. How to file a 2011 tax return late Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. How to file a 2011 tax return late Gross income is the total of your unearned and earned income. How to file a 2011 tax return late If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. How to file a 2011 tax return late For details, see Exemptions for Dependents. How to file a 2011 tax return late Single dependents—Were you either age 65 or older or blind? □ No. How to file a 2011 tax return late You must file a return if any of the following apply. How to file a 2011 tax return late Your unearned income was more than $1,000. How to file a 2011 tax return late Your earned income was more than $6,100. How to file a 2011 tax return late Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. How to file a 2011 tax return late     □ Yes. How to file a 2011 tax return late You must file a return if any of the following apply. How to file a 2011 tax return late Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). How to file a 2011 tax return late Your earned income was more than $7,600 ($9,100 if 65 or older and blind). How to file a 2011 tax return late Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How to file a 2011 tax return late     Married dependents—Were you either age 65 or older or blind? □ No. How to file a 2011 tax return late You must file a return if any of the following apply. How to file a 2011 tax return late Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file a 2011 tax return late Your unearned income was more than $1,000. How to file a 2011 tax return late Your earned income was more than $6,100. How to file a 2011 tax return late Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. How to file a 2011 tax return late     □ Yes. How to file a 2011 tax return late You must file a return if any of the following apply. How to file a 2011 tax return late Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file a 2011 tax return late Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). How to file a 2011 tax return late Your earned income was more than $7,300 ($8,500 if 65 or older and blind). How to file a 2011 tax return late Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How to file a 2011 tax return late     U. How to file a 2011 tax return late S. How to file a 2011 tax return late Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. How to file a 2011 tax return late For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. How to file a 2011 tax return late S. How to file a 2011 tax return late Citizens and Resident Aliens Abroad. How to file a 2011 tax return late Residents of Puerto Rico If you are a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen and also a bona fide resident of Puerto Rico, you generally must file a U. How to file a 2011 tax return late S. How to file a 2011 tax return late income tax return for any year in which you meet the income requirements. How to file a 2011 tax return late This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. How to file a 2011 tax return late If you are a bona fide resident of Puerto Rico for the whole year, your U. How to file a 2011 tax return late S. How to file a 2011 tax return late gross income does not include income from sources within Puerto Rico. How to file a 2011 tax return late It does, however, include any income you received for your services as an employee of the United States or any U. How to file a 2011 tax return late S. How to file a 2011 tax return late agency. How to file a 2011 tax return late If you receive income from Puerto Rican sources that is not subject to U. How to file a 2011 tax return late S. How to file a 2011 tax return late tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. How to file a 2011 tax return late S. How to file a 2011 tax return late income tax return. How to file a 2011 tax return late For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to file a 2011 tax return late S. How to file a 2011 tax return late Possessions. How to file a 2011 tax return late Individuals With Income From U. How to file a 2011 tax return late S. How to file a 2011 tax return late Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How to file a 2011 tax return late S. How to file a 2011 tax return late Virgin Islands, special rules may apply when determining whether you must file a U. How to file a 2011 tax return late S. How to file a 2011 tax return late federal income tax return. How to file a 2011 tax return late In addition, you may have to file a return with the individual possession government. How to file a 2011 tax return late See Publication 570 for more information. How to file a 2011 tax return late Dependents A person who is a dependent may still have to file a return. How to file a 2011 tax return late It depends on his or her earned income, unearned income, and gross income. How to file a 2011 tax return late For details, see Table 2. How to file a 2011 tax return late A dependent must also file if one of the situations described in Table 3 applies. How to file a 2011 tax return late Responsibility of parent. How to file a 2011 tax return late    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. How to file a 2011 tax return late If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. How to file a 2011 tax return late ” Earned income. How to file a 2011 tax return late    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. How to file a 2011 tax return late Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. How to file a 2011 tax return late See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. How to file a 2011 tax return late Child's earnings. How to file a 2011 tax return late    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. How to file a 2011 tax return late This is true even if under local law the child's parent has the right to the earnings and may actually have received them. How to file a 2011 tax return late But if the child does not pay the tax due on this income, the parent is liable for the tax. How to file a 2011 tax return late Unearned income. How to file a 2011 tax return late    Unearned income includes income such as interest, dividends, and capital gains. How to file a 2011 tax return late Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. How to file a 2011 tax return late Election to report child's unearned income on parent's return. How to file a 2011 tax return late    You may be able to include your child's interest and dividend income on your tax return. How to file a 2011 tax return late If you do this, your child will not have to file a return. How to file a 2011 tax return late To make this election, all of the following conditions must be met. How to file a 2011 tax return late Your child was under age 19 (or under age 24 if a student) at the end of 2013. How to file a 2011 tax return late (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. How to file a 2011 tax return late Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. How to file a 2011 tax return late ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). How to file a 2011 tax return late The interest and dividend income was less than $10,000. How to file a 2011 tax return late Your child is required to file a return for 2013 unless you make this election. How to file a 2011 tax return late Your child does not file a joint return for 2013. How to file a 2011 tax return late No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. How to file a 2011 tax return late No federal income tax was withheld from your child's income under the backup withholding rules. How to file a 2011 tax return late You are the parent whose return must be used when making the election to report your child's unearned income. How to file a 2011 tax return late   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. How to file a 2011 tax return late Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. How to file a 2011 tax return late See Table 3 for those other situations when you must file. How to file a 2011 tax return late Table 3. How to file a 2011 tax return late Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. How to file a 2011 tax return late 1. How to file a 2011 tax return late You owe any special taxes, including any of the following. How to file a 2011 tax return late   a. How to file a 2011 tax return late Alternative minimum tax. How to file a 2011 tax return late (See Form 6251. How to file a 2011 tax return late )   b. How to file a 2011 tax return late Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How to file a 2011 tax return late (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. How to file a 2011 tax return late ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. How to file a 2011 tax return late   c. How to file a 2011 tax return late Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). How to file a 2011 tax return late   d. How to file a 2011 tax return late Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. How to file a 2011 tax return late (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. How to file a 2011 tax return late )   e. How to file a 2011 tax return late Household employment taxes. How to file a 2011 tax return late But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. How to file a 2011 tax return late   f. How to file a 2011 tax return late Recapture taxes. How to file a 2011 tax return late (See the Form 1040 instructions for lines 44, 59b, and 60. How to file a 2011 tax return late ) 2. How to file a 2011 tax return late You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. How to file a 2011 tax return late 3. How to file a 2011 tax return late You had net earnings from self-employment of at least $400. How to file a 2011 tax return late (See Schedule SE (Form 1040) and its instructions. How to file a 2011 tax return late ) 4. How to file a 2011 tax return late You had wages of $108. How to file a 2011 tax return late 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How to file a 2011 tax return late (See Schedule SE (Form 1040) and its instructions. How to file a 2011 tax return late ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. How to file a 2011 tax return late For example, you should file if one of the following applies. How to file a 2011 tax return late You had income tax withheld from your pay. How to file a 2011 tax return late You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. How to file a 2011 tax return late You qualify for the earned income credit. How to file a 2011 tax return late See Publication 596, Earned Income Credit (EIC), for more information. How to file a 2011 tax return late You qualify for the additional child tax credit. How to file a 2011 tax return late See the instructions for the tax form you file (Form 1040 or 1040A) for more information. How to file a 2011 tax return late You qualify for the refundable American opportunity education credit. How to file a 2011 tax return late See Form 8863, Education Credits. How to file a 2011 tax return late You qualify for the health coverage tax credit. How to file a 2011 tax return late For information about this credit, see Form 8885, Health Coverage Tax Credit. How to file a 2011 tax return late You qualify for the credit for federal tax on fuels. How to file a 2011 tax return late See Form 4136, Credit for Federal Tax Paid on Fuels. How to file a 2011 tax return late Form 1099-B received. How to file a 2011 tax return late    Even if you are not required to file a return, you should consider filing if all of the following apply. How to file a 2011 tax return late You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). How to file a 2011 tax return late The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. How to file a 2011 tax return late Box 3 of Form 1099-B (or substitute statement) is blank. How to file a 2011 tax return late In this case, filing a return may keep you from getting a notice from the IRS. How to file a 2011 tax return late Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. How to file a 2011 tax return late You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. How to file a 2011 tax return late There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. How to file a 2011 tax return late If more than one filing status applies to you, choose the one that will give you the lowest tax. How to file a 2011 tax return late Marital Status In general, your filing status depends on whether you are considered unmarried or married. How to file a 2011 tax return late Unmarried persons. How to file a 2011 tax return late    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. How to file a 2011 tax return late   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. How to file a 2011 tax return late Divorced persons. How to file a 2011 tax return late    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. How to file a 2011 tax return late Divorce and remarriage. How to file a 2011 tax return late    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. How to file a 2011 tax return late Annulled marriages. How to file a 2011 tax return late    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. How to file a 2011 tax return late You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. How to file a 2011 tax return late Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. How to file a 2011 tax return late If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). How to file a 2011 tax return late However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. How to file a 2011 tax return late Head of household or qualifying widow(er) with dependent child. How to file a 2011 tax return late    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. How to file a 2011 tax return late See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. How to file a 2011 tax return late Married persons. How to file a 2011 tax return late    If you are considered married, you and your spouse can file a joint return or separate returns. How to file a 2011 tax return late Considered married. How to file a 2011 tax return late    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. How to file a 2011 tax return late You are married and living together. How to file a 2011 tax return late You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. How to file a 2011 tax return late You are married and living apart but not legally separated under a decree of divorce or separate maintenance. How to file a 2011 tax return late You are separated under an interlocutory (not final) decree of divorce. How to file a 2011 tax return late Same-sex marriage. How to file a 2011 tax return late    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file a 2011 tax return late The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. How to file a 2011 tax return late However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. How to file a 2011 tax return late   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. How to file a 2011 tax return late S. How to file a 2011 tax return late territories and possessions. How to file a 2011 tax return late It means any domestic jurisdiction that has the legal authority to sanction marriages. How to file a 2011 tax return late The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. How to file a 2011 tax return late   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. How to file a 2011 tax return late However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. How to file a 2011 tax return late   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. How to file a 2011 tax return late gov. How to file a 2011 tax return late Spouse died during the year. How to file a 2011 tax return late    If your spouse died during the year, you are considered married for the whole year for filing status purposes. How to file a 2011 tax return late   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. How to file a 2011 tax return late For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . How to file a 2011 tax return late   If you remarried before the end of the tax year, you can file a joint return with your new spouse. How to file a 2011 tax return late Your deceased spouse's filing status is married filing separately for that year. How to file a 2011 tax return late Married persons living apart. How to file a 2011 tax return late    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. How to file a 2011 tax return late If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. How to file a 2011 tax return late Also, your tax may be lower, and you may be able to claim the earned income credit. How to file a 2011 tax return late See Head of Household , later. How to file a 2011 tax return late Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. How to file a 2011 tax return late To determine your marital status, see Marital Status , earlier. How to file a 2011 tax return late Widow(er). How to file a 2011 tax return late    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. How to file a 2011 tax return late You may, however, be able to use another filing status that will give you a lower tax. How to file a 2011 tax return late See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. How to file a 2011 tax return late How to file. How to file a 2011 tax return late    You can file Form 1040. How to file a 2011 tax return late If you have taxable income of less than $100,000, you may be able to file Form 1040A. How to file a 2011 tax return late If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. How to file a 2011 tax return late If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. How to file a 2011 tax return late Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. How to file a 2011 tax return late Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. How to file a 2011 tax return late On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. How to file a 2011 tax return late You can file a joint return even if one of you had no income or deductions. How to file a 2011 tax return late If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. How to file a 2011 tax return late Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. How to file a 2011 tax return late If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). How to file a 2011 tax return late You can choose the method that gives the two of you the lower combined tax. How to file a 2011 tax return late How to file. How to file a 2011 tax return late    If you file as married filing jointly, you can use Form 1040. How to file a 2011 tax return late If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. How to file a 2011 tax return late If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. How to file a 2011 tax return late If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. How to file a 2011 tax return late Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. How to file a 2011 tax return late Spouse died. How to file a 2011 tax return late    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. How to file a 2011 tax return late See Spouse died during the year , under Married persons, earlier. How to file a 2011 tax return late   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. How to file a 2011 tax return late Divorced persons. How to file a 2011 tax return late    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. How to file a 2011 tax return late Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. How to file a 2011 tax return late Accounting period. How to file a 2011 tax return late    Both of you must use the same accounting period, but you can use different accounting methods. How to file a 2011 tax return late Joint responsibility. How to file a 2011 tax return late    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. How to file a 2011 tax return late This means that if one spouse does not pay the tax due, the other may have to. How to file a 2011 tax return late Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. How to file a 2011 tax return late One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. How to file a 2011 tax return late   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. How to file a 2011 tax return late Divorced taxpayer. How to file a 2011 tax return late    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. How to file a 2011 tax return late This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. How to file a 2011 tax return late Relief from joint responsibility. How to file a 2011 tax return late    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. How to file a 2011 tax return late You can ask for relief no matter how small the liability. How to file a 2011 tax return late   There are three types of relief available. How to file a 2011 tax return late Innocent spouse relief. How to file a 2011 tax return late Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). How to file a 2011 tax return late Equitable relief. How to file a 2011 tax return late    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. How to file a 2011 tax return late Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. How to file a 2011 tax return late Signing a joint return. How to file a 2011 tax return late    For a return to be considered a joint return, both spouses generally must sign the return. How to file a 2011 tax return late Spouse died before signing. How to file a 2011 tax return late    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. How to file a 2011 tax return late If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. How to file a 2011 tax return late Spouse away from home. How to file a 2011 tax return late    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. How to file a 2011 tax return late Injury or disease prevents signing. How to file a 2011 tax return late    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). How to file a 2011 tax return late ” Be sure to also sign in the space provided for your signature. How to file a 2011 tax return late Attach a dated statement, signed by you, to the return. How to file a 2011 tax return late The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. How to file a 2011 tax return late Signing as guardian of spouse. How to file a 2011 tax return late    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. How to file a 2011 tax return late Spouse in combat zone. How to file a 2011 tax return late    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. How to file a 2011 tax return late Attach a signed statement to your return explaining that your spouse is serving in a combat zone. How to file a 2011 tax return late For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. How to file a 2011 tax return late Other reasons spouse cannot sign. How to file a 2011 tax return late    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). How to file a 2011 tax return late Attach the power of attorney (or a copy of it) to your tax return. How to file a 2011 tax return late You can use Form 2848. How to file a 2011 tax return late Nonresident alien or dual-status alien. How to file a 2011 tax return late    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. How to file a 2011 tax return late However, if one spouse was a nonresident alien or dual-status alien who was married to a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen or resident alien at the end of the year, the spouses can choose to file a joint return. How to file a 2011 tax return late If you do file a joint return, you and your spouse are both treated as U. How to file a 2011 tax return late S. How to file a 2011 tax return late residents for the entire tax year. How to file a 2011 tax return late See chapter 1 of Publication 519. How to file a 2011 tax return late Married Filing Separately You can choose married filing separately as your filing status if you are married. How to file a 2011 tax return late This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. How to file a 2011 tax return late If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. How to file a 2011 tax return late You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). How to file a 2011 tax return late This can apply to you even if you are not divorced or legally separated. How to file a 2011 tax return late If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. How to file a 2011 tax return late The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. How to file a 2011 tax return late See Head of Household , later, for more information. How to file a 2011 tax return late You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. How to file a 2011 tax return late However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). How to file a 2011 tax return late This way you can make sure you are using the filing status that results in the lowest combined tax. How to file a 2011 tax return late When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. How to file a 2011 tax return late How to file. How to file a 2011 tax return late    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. How to file a 2011 tax return late You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. How to file a 2011 tax return late   You can file Form 1040. How to file a 2011 tax return late If your taxable income is less than $100,000, you may be able to file Form 1040A. How to file a 2011 tax return late Select this filing status by checking the box on line 3 of either form. How to file a 2011 tax return late Enter your spouse's full name and SSN or ITIN in the spaces provided. How to file a 2011 tax return late If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. How to file a 2011 tax return late Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. How to file a 2011 tax return late Special Rules If you choose married filing separately as your filing status, the following special rules apply. How to file a 2011 tax return late Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. How to file a 2011 tax return late Your tax rate generally is higher than on a joint return. How to file a 2011 tax return late Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. How to file a 2011 tax return late You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). How to file a 2011 tax return late If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. How to file a 2011 tax return late See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. How to file a 2011 tax return late You cannot take the earned income credit. How to file a 2011 tax return late You cannot take the exclusion or credit for adoption expenses in most cases. How to file a 2011 tax return late You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. How to file a 2011 tax return late You cannot exclude any interest income from qualified U. How to file a 2011 tax return late S. How to file a 2011 tax return late savings bonds you used for higher education expenses. How to file a 2011 tax return late If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. How to file a 2011 tax return late The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. How to file a 2011 tax return late Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). How to file a 2011 tax return late If your spouse itemizes deductions, you cannot claim the standard deduction. How to file a 2011 tax return late If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. How to file a 2011 tax return late Adjusted gross income (AGI) limits. How to file a 2011 tax return late    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. How to file a 2011 tax return late Individual retirement arrangements (IRAs). How to file a 2011 tax return late    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. How to file a 2011 tax return late Your deduction is reduced or eliminated if your income is more than a certain amount. How to file a 2011 tax return late This amount is much lower for married individuals who file separately and lived together at any time during the year. How to file a 2011 tax return late For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. How to file a 2011 tax return late Rental activity losses. How to file a 2011 tax return late    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. How to file a 2011 tax return late This is called a special allowance. How to file a 2011 tax return late However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. How to file a 2011 tax return late Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. How to file a 2011 tax return late See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. How to file a 2011 tax return late Community property states. How to file a 2011 tax return late    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. How to file a 2011 tax return late See Publication 555, Community Property. How to file a 2011 tax return late Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. How to file a 2011 tax return late You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. How to file a 2011 tax return late This does not include any extensions. How to file a 2011 tax return late A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. How to file a 2011 tax return late Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. How to file a 2011 tax return late Exception. How to file a 2011 tax return late    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. How to file a 2011 tax return late The personal representative has 1 year from the due date (including extensions) of the return to make the change. How to file a 2011 tax return late See Publication 559 for more information on filing income tax returns for a decedent. How to file a 2011 tax return late Head of Household You may be able to file as head of household if you meet all the following requirements. How to file a 2011 tax return late You are unmarried or considered unmarried on the last day of the year. How to file a 2011 tax return late See Marital Status , earlier, and Considered Unmarried , later. How to file a 2011 tax return late You paid more than half the cost of keeping up a home for the year. How to file a 2011 tax return late A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). How to file a 2011 tax return late However, if the qualifying person is your dependent parent, he or she does not have to live with you. How to file a 2011 tax return late See Special rule for parent , later, under Qualifying Person. How to file a 2011 tax return late If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. How to file a 2011 tax return late You will also receive a higher standard deduction than if you file as single or married filing separately. How to file a 2011 tax return late How to file. How to file a 2011 tax return late    If you file as head of household, you can use Form 1040. How to file a 2011 tax return late If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. How to file a 2011 tax return late Indicate your choice of this filing status by checking the box on line 4 of either form. How to file a 2011 tax return late Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. How to file a 2011 tax return late Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. How to file a 2011 tax return late You are considered unmarried on the last day of the tax year if you meet all the following tests. How to file a 2011 tax return late You file a separate return (defined earlier under Joint Return After Separate Returns ). How to file a 2011 tax return late You paid more than half the cost of keeping up your home for the tax year. How to file a 2011 tax return late Your spouse did not live in your home during the last 6 months of the tax year. How to file a 2011 tax return late Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. How to file a 2011 tax return late See Temporary absences , later. How to file a 2011 tax return late Your home was the main home of your child, stepchild, or foster child for more than half the year. How to file a 2011 tax return late (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. How to file a 2011 tax return late ) You must be able to claim an exemption for the child. How to file a 2011 tax return late However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. How to file a 2011 tax return late The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . How to file a 2011 tax return late If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. How to file a 2011 tax return late See Publication 555 for more information. How to file a 2011 tax return late Nonresident alien spouse. How to file a 2011 tax return late    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. How to file a 2011 tax return late However, your spouse is not a qualifying person for head of household purposes. How to file a 2011 tax return late You must have another qualifying person and meet the other tests to be eligible to file as a head of household. How to file a 2011 tax return late Choice to treat spouse as resident. How to file a 2011 tax return late    You are considered married if you choose to treat your spouse as a resident alien. How to file a 2011 tax return late See chapter 1 of Publication 519. How to file a 2011 tax return late Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. How to file a 2011 tax return late You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. How to file a 2011 tax return late Worksheet 1. How to file a 2011 tax return late Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. How to file a 2011 tax return late Costs you include. How to file a 2011 tax return late    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. How to file a 2011 tax return late   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. How to file a 2011 tax return late However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. How to file a 2011 tax return late Costs you do not include. How to file a 2011 tax return late    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. How to file a 2011 tax return late Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. How to file a 2011 tax return late Qualifying Person See Table 4 to see who is a qualifying person. How to file a 2011 tax return late Any person not described in Table 4 is not a qualifying person. How to file a 2011 tax return late Example 1—child. How to file a 2011 tax return late Your unmarried son lived with you all year and was 18 years old at the end of the year. How to file a 2011 tax return late He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. How to file a 2011 tax return late As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. How to file a 2011 tax return late Example 2—child who is not qualifying person. How to file a 2011 tax return late The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. How to file a 2011 tax return late Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. How to file a 2011 tax return late Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. How to file a 2011 tax return late As a result, he is not your qualifying person for head of household purposes. How to file a 2011 tax return late Example 3—girlfriend. How to file a 2011 tax return late Your girlfriend lived with you all year. How to file a 2011 tax return late Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . How to file a 2011 tax return late See Table 4. How to file a 2011 tax return late Example 4—girlfriend's child. How to file a 2011 tax return late The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. How to file a 2011 tax return late He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). How to file a 2011 tax return late As a result, he is not your qualifying person for head of household purposes. How to file a 2011 tax return late Home of qualifying person. How to file a 2011 tax return late    Generally, the qualifying person must live with you for more than half of the year. How to file a 2011 tax return late Special rule for parent. How to file a 2011 tax return late    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. How to file a 2011 tax return late However, you must be able to claim an exemption for your father or mother. How to file a 2011 tax return late Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. How to file a 2011 tax return late   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. How to file a 2011 tax return late Death or birth. How to file a 2011 tax return late    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. How to file a 2011 tax return late To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. How to file a 2011 tax return late Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. How to file a 2011 tax return late Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. How to file a 2011 tax return late Example. How to file a 2011 tax return late You are unmarried. How to file a 2011 tax return late Your mother, for whom you can claim an exemption, lived in an apartment by herself. How to file a 2011 tax return late She died on September 2. How to file a 2011 tax return late The cost of the upkeep of her apartment for the year until her death was $6,000. How to file a 2011 tax return late You paid $4,000 and your brother paid $2,000. How to file a 2011 tax return late Your brother made no other payments towards your mother's support. How to file a 2011 tax return late Your mother had no income. How to file a 2011 tax return late Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. How to file a 2011 tax return late Temporary absences. How to file a 2011 tax return late    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. How to file a 2011 tax return late It must be reasonable to assume the absent person will return to the home after the temporary absence. How to file a 2011 tax return late You must continue to keep up the home during the absence. How to file a 2011 tax return late Kidnapped child. How to file a 2011 tax return late    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. How to file a 2011 tax return late You can claim head of household filing status if all the following statements are true. How to file a 2011 tax return late The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How to file a 2011 tax return late In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. How to file a 2011 tax return late You would have qualified for head of household filing status if the child had not been kidnapped. How to file a 2011 tax return late   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. How to file a 2011 tax return late Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. How to file a 2011 tax return late The year of death is the last year for which you can file jointly with your deceased spouse. How to file a 2011 tax return late See Married Filing Jointly , earlier. How to file a 2011 tax return late You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. How to file a 2011 tax return late For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. How to file a 2011 tax return late The rules for using this filing status are explained in detail here. How to file a 2011 tax return late This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). How to file a 2011 tax return late It does not entitle you to file a joint return. How to file a 2011 tax return late How to file. How to file a 2011 tax return late    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. How to file a 2011 tax return late If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. How to file a 2011 tax return late Check the box on line 5 of either form. How to file a 2011 tax return late Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. How to file a 2011 tax return late Table 4. How to file a 2011 tax return late Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. How to file a 2011 tax return late IF the person is your . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late   AND . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late   THEN that person is . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. How to file a 2011 tax return late   he or she is married and you can claim an exemption for him or her   a qualifying person. How to file a 2011 tax return late   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. How to file a 2011 tax return late 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. How to file a 2011 tax return late 6   you cannot claim an exemption for him or her   not a qualifying person. How to file a 2011 tax return late qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). How to file a 2011 tax return late   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. How to file a 2011 tax return late   he or she did not live with you more than half the year   not a qualifying person. How to file a 2011 tax return late   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. How to file a 2011 tax return late   you cannot claim an exemption for him or her   not a qualifying person. How to file a 2011 tax return late 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. How to file a 2011 tax return late 2 The term “qualifying child” is defined under Exemptions for Dependents, later. How to file a 2011 tax return late Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. How to file a 2011 tax return late If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. How to file a 2011 tax return late 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. How to file a 2011 tax return late 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. How to file a 2011 tax return late 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. How to file a 2011 tax return late See Multiple Support Agreement . How to file a 2011 tax return late 6 See Special rule for parent . How to file a 2011 tax return late Eligibility rules. How to file a 2011 tax return late    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. How to file a 2011 tax return late You were entitled to file a joint return with your spouse for the year your spouse died. How to file a 2011 tax return late It does not matter whether you actually filed a joint return. How to file a 2011 tax return late Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. How to file a 2011 tax return late You have a child or stepchild for whom you can claim an exemption. How to file a 2011 tax return late This does not include a foster child. How to file a 2011 tax return late This child lived in your home all year, except for temporary absences. How to file a 2011 tax return late See Temporary absences , earlier, under Head of Household. How to file a 2011 tax return late There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. How to file a 2011 tax return late You paid more than half the cost of keeping up a home for the year. How to file a 2011 tax return late See Keeping Up a Home , earlier, under Head of Household. How to file a 2011 tax return late Example. How to file a 2011 tax return late John's wife died in 2011. How to file a 2011 tax return late John has not remarried. How to file a 2011 tax return late He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. How to file a 2011 tax return late For 2011 he was entitled to file a joint return for himself and his deceased wife. How to file a 2011 tax return late For 2012 and 2013, he can file as a qualifying widower with a dependent child. How to file a 2011 tax return late After 2013, he can file as head of household if he qualifies. How to file a 2011 tax return late Death or birth. How to file a 2011 tax return late    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. How to file a 2011 tax return late You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. How to file a 2011 tax return late Kidnapped child. How to file a 2011 tax return late    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. How to file a 2011 tax return late You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. How to file a 2011 tax return late The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How to file a 2011 tax return late In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. How to file a 2011 tax return late You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. How to file a 2011 tax return late As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. How to file a 2011 tax return late Exemptions Exemptions reduce your taxable income. How to file a 2011 tax return late You can deduct $3,900 for each exemption you claim in 2013. How to file a 2011 tax return late If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). How to file a 2011 tax return late But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. How to file a 2011 tax return late See Phaseout of Exemptions , later. How to file a 2011 tax return late Types of exemptions. How to file a 2011 tax return late    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). How to file a 2011 tax return late While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. How to file a 2011 tax return late Dependent cannot claim a personal exemption. How to file a 2011 tax return late    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. How to file a 2011 tax return late How to claim exemptions. How to file a 2011 tax return late    How you claim an exemption on your tax return depends on which form you file. How to file a 2011 tax return late Form 1040EZ filers. How to file a 2011 tax return late    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. How to file a 2011 tax return late Form 1040A filers. How to file a 2011 tax return late    If you file Form 1040A, complete lines 6a through 6d. How to file a 2011 tax return late The total number of exemptions you can claim is the total in the box on line 6d. How to file a 2011 tax return late Also complete line 26. How to file a 2011 tax return late Form 1040 filers. How to file a 2011 tax return late    If you file Form 1040, complete lines 6a through 6d. How to file a 2011 tax return late The total number of exemptions you can claim is the total in the box on line 6d. How to file a 2011 tax return late Also complete line 42. How to file a 2011 tax return late If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. How to file a 2011 tax return late U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen or resident alien. How to file a 2011 tax return late    If you are a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen, U. How to file a 2011 tax return late S. How to file a 2011 tax return late resident alien, U. How to file a 2011 tax return late S. How to file a 2011 tax return late national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. How to file a 2011 tax return late Nonresident aliens. How to file a 2011 tax return late    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. How to file a 2011 tax return late You cannot claim exemptions for a spouse or dependents. How to file a 2011 tax return late   These restrictions do not apply if you are a nonresident alien married to a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen or resident alien and have chosen to be treated as a resident of the United States. How to file a 2011 tax return late More information. How to file a 2011 tax return late    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. How to file a 2011 tax return late Dual-status taxpayers. How to file a 2011 tax return late    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. How to file a 2011 tax return late Personal Exemptions You are generally allowed one exemption for yourself. How to file a 2011 tax return late If you are married, you may be allowed one exemption for your spouse. How to file a 2011 tax return late These are called personal exemptions. How to file a 2011 tax return late Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. How to file a 2011 tax return late If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. How to file a 2011 tax return late Your Spouse's Exemption Your spouse is never considered your dependent. How to file a 2011 tax return late Joint return. How to file a 2011 tax return late    On a joint return, you can claim one exemption for yourself and one for your spouse. How to file a 2011 tax return late Separate return. How to file a 2011 tax return late    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. How to file a 2011 tax return late This is true even if the other taxpayer does not actually claim your spouse as a dependent. How to file a 2011 tax return late You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. How to file a 2011 tax return late S. How to file a 2011 tax return late tax purposes and satisfy the other conditions listed above. How to file a 2011 tax return late Head of household. How to file a 2011 tax return late    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. How to file a 2011 tax return late   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. How to file a 2011 tax return late Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. How to file a 2011 tax return late Death of spouse. How to file a 2011 tax return late    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . How to file a 2011 tax return late If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . How to file a 2011 tax return late   If you remarried during the year, you cannot take an exemption for your deceased spouse. How to file a 2011 tax return late   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. How to file a 2011 tax return late If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. How to file a 2011 tax return late Divorced or separated spouse. How to file a 2011 tax return late    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. How to file a 2011 tax return late This rule applies even if you provided all of your former spouse's support. How to file a 2011 tax return late Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. How to file a 2011 tax return late You can claim an exemption for a dependent even if your dependent files a return. How to file a 2011 tax return late The term “dependent” means: A qualifying child, or A qualifying relative. How to file a 2011 tax return late The terms “ qualifying child ” and “ qualifying relative ” are defined later. How to file a 2011 tax return late You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. How to file a 2011 tax return late Dependent taxpayer test. How to file a 2011 tax return late Joint return test. How to file a 2011 tax return late Citizen or resident test. How to file a 2011 tax return late These three tests are explained in detail later. How to file a 2011 tax return late All the requirements for claiming an exemption for a dependent are summarized in Table 5. How to file a 2011 tax return late Table 5. How to file a 2011 tax return late Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. How to file a 2011 tax return late For details, see the rest of this publication. How to file a 2011 tax return late You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. How to file a 2011 tax return late   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. How to file a 2011 tax return late   You cannot claim a person as a dependent unless that person is a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen, U. How to file a 2011 tax return late S. How to file a 2011 tax return late resident alien, U. How to file a 2011 tax return late S. How to file a 2011 tax return late national, or a resident of Canada or Mexico. How to file a 2011 tax return late 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. How to file a 2011 tax return late   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How to file a 2011 tax return late   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. How to file a 2011 tax return late   The child must have lived with you for more than half of the year. How to file a 2011 tax return late 2  The child must not have provided more than half of his or her own support for the year. How to file a 2011 tax return late   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). How to file a 2011 tax return late  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. How to file a 2011 tax return late See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. How to file a 2011 tax return late The person cannot be your qualifying child or the qualifying child of any other taxpayer. How to file a 2011 tax return late   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). How to file a 2011 tax return late   The person's gross income for the year must be less than $3,900. How to file a 2011 tax return late 3  You must provide more than half of the person's total support for the year. How to file a 2011 tax return late 4  1 There is an exception for certain adopted children. How to file a 2011 tax return late 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to file a 2011 tax return late 3 There is an exception if the person is disabled and has income from a sheltered workshop. How to file a 2011 tax return late 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to file a 2011 tax return late Dependent not allowed a personal exemption. How to file a 2011 tax return late If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. How to file a 2011 tax return late This is true even if you do not claim the dependent's exemption on your return. How to file a 2011 tax return late It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. How to file a 2011 tax return late Housekeepers, maids, or servants. How to file a 2011 tax return late    If these people work for you, you cannot claim exemptions for them. How to file a 2011 tax return late Child tax credit. How to file a 2011 tax return late    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. How to file a 2011 tax return late For more information, see the instructions for the tax form you file (Form 1040 or 1040A). How to file a 2011 tax return late Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. How to file a 2011 tax return late Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. How to file a 2011 tax return late If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. How to file a 2011 tax return late Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. How to file a 2011 tax return late Exception. How to file a 2011 tax return late    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. How to file a 2011 tax return late Example 1—child files joint return. How to file a 2011 tax return late You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How to file a 2011 tax return late He earned $25,000 for the year. How to file a 2011 tax return late The couple files a joint return. How to file a 2011 tax return late You cannot take an exemption for your daughter. How to file a 2011 tax return late Example 2—child files joint return only as claim for refund of withheld tax. How to file a 2011 tax return late Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How to file a 2011 tax return late Neither is required to file a tax return. How to file a 2011 tax return late They do not have a child. How to file a 2011 tax return late Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. How to file a 2011 tax return late The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. How to file a 2011 tax return late You can claim exemptions for each of them if all the other tests to do so are met. How to file a 2011 tax return late Example 3—child files joint return to claim American opportunity credit. How to file a 2011 tax return late The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How to file a 2011 tax return late He and his wife are not required to file a tax return. How to file a 2011 tax return late However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. How to file a 2011 tax return late Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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The How To File A 2011 Tax Return Late

How to file a 2011 tax return late 28. How to file a 2011 tax return late   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. How to file a 2011 tax return late  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. How to file a 2011 tax return late Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to file a 2011 tax return late Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. How to file a 2011 tax return late Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. How to file a 2011 tax return late Deducciones no sujetas al límite del 2%. How to file a 2011 tax return late Gastos que no se pueden deducir. How to file a 2011 tax return late Tiene que guardar documentación para verificar sus deducciones. How to file a 2011 tax return late Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. How to file a 2011 tax return late Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. How to file a 2011 tax return late Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to file a 2011 tax return late Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. How to file a 2011 tax return late Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. How to file a 2011 tax return late Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. How to file a 2011 tax return late Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. How to file a 2011 tax return late Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. How to file a 2011 tax return late Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). How to file a 2011 tax return late Costos de la preparación de la declaración de impuestos (línea 22). How to file a 2011 tax return late Otros gastos (línea 23). How to file a 2011 tax return late Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. How to file a 2011 tax return late Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. How to file a 2011 tax return late Un gasto es necesario si es adecuado y útil para su negocio. How to file a 2011 tax return late Un gasto no tiene que ser obligatorio para considerarse necesario. How to file a 2011 tax return late A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. How to file a 2011 tax return late Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. How to file a 2011 tax return late Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. How to file a 2011 tax return late Educación relacionada con el trabajo. How to file a 2011 tax return late (Vea el capítulo 27). How to file a 2011 tax return late Honorarios legales relacionados con su trabajo. How to file a 2011 tax return late Licencias y tarifas reglamentarias. How to file a 2011 tax return late Primas de seguro contra negligencia profesional. How to file a 2011 tax return late Exámenes médicos requeridos por un empleador. How to file a 2011 tax return late Impuestos sobre una profesión u ocupación. How to file a 2011 tax return late Pasaporte para un viaje de negocios. How to file a 2011 tax return late Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. How to file a 2011 tax return late Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. How to file a 2011 tax return late (Vea el capítulo 26). How to file a 2011 tax return late Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. How to file a 2011 tax return late Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. How to file a 2011 tax return late Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. How to file a 2011 tax return late Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. How to file a 2011 tax return late Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. How to file a 2011 tax return late Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. How to file a 2011 tax return late Actividades políticas y de cabildeo. How to file a 2011 tax return late   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. How to file a 2011 tax return late Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. How to file a 2011 tax return late Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. How to file a 2011 tax return late Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. How to file a 2011 tax return late Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. How to file a 2011 tax return late No obstante, ninguno puede deducir más de $250 como gastos calificados. How to file a 2011 tax return late Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. How to file a 2011 tax return late Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. How to file a 2011 tax return late Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. How to file a 2011 tax return late Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. How to file a 2011 tax return late Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. How to file a 2011 tax return late Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. How to file a 2011 tax return late Cuotas de agencias de colocación y empleo. How to file a 2011 tax return late   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. How to file a 2011 tax return late Si el empleador le devuelve dinero. How to file a 2011 tax return late   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. How to file a 2011 tax return late (Vea Recuperaciones de Fondos en el capítulo 12). How to file a 2011 tax return late Si el empleador le paga a la agencia de empleo. How to file a 2011 tax return late   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. How to file a 2011 tax return late Currículum vitae. How to file a 2011 tax return late   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. How to file a 2011 tax return late Gastos de viaje y transporte. How to file a 2011 tax return late   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. How to file a 2011 tax return late Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. How to file a 2011 tax return late Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. How to file a 2011 tax return late   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. How to file a 2011 tax return late   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. How to file a 2011 tax return late La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. How to file a 2011 tax return late Vea el capítulo 26 para más información. How to file a 2011 tax return late Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. How to file a 2011 tax return late Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. How to file a 2011 tax return late Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. How to file a 2011 tax return late Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. How to file a 2011 tax return late Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. How to file a 2011 tax return late Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. How to file a 2011 tax return late Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. How to file a 2011 tax return late No obstante, no puede deducir los costos de viajes como una forma de educación. How to file a 2011 tax return late Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. How to file a 2011 tax return late Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. How to file a 2011 tax return late Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. How to file a 2011 tax return late Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. How to file a 2011 tax return late También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. How to file a 2011 tax return late No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. How to file a 2011 tax return late Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. How to file a 2011 tax return late Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. How to file a 2011 tax return late Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. How to file a 2011 tax return late Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. How to file a 2011 tax return late La ropa no es adecuada para uso cotidiano. How to file a 2011 tax return late No es suficiente usar ropa distintiva. How to file a 2011 tax return late Su empleador tiene que requerir específicamente esa ropa. How to file a 2011 tax return late Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. How to file a 2011 tax return late La ropa no puede servir para reemplazar su ropa habitual. How to file a 2011 tax return late Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. How to file a 2011 tax return late ). How to file a 2011 tax return late Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. How to file a 2011 tax return late Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. How to file a 2011 tax return late Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. How to file a 2011 tax return late Ropa de protección. How to file a 2011 tax return late   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. How to file a 2011 tax return late   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. How to file a 2011 tax return late Uniformes militares. How to file a 2011 tax return late   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. How to file a 2011 tax return late Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. How to file a 2011 tax return late Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. How to file a 2011 tax return late   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. How to file a 2011 tax return late   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. How to file a 2011 tax return late Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. How to file a 2011 tax return late De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. How to file a 2011 tax return late Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. How to file a 2011 tax return late También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. How to file a 2011 tax return late Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. How to file a 2011 tax return late En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. How to file a 2011 tax return late Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. How to file a 2011 tax return late Algunos de estos gastos se explican más adelante. How to file a 2011 tax return late Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. How to file a 2011 tax return late Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. How to file a 2011 tax return late Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. How to file a 2011 tax return late Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. How to file a 2011 tax return late Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. How to file a 2011 tax return late Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. How to file a 2011 tax return late Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. How to file a 2011 tax return late Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. How to file a 2011 tax return late Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. How to file a 2011 tax return late Dichos cargos son deducibles en el año en que se paguen. How to file a 2011 tax return late Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). How to file a 2011 tax return late Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). How to file a 2011 tax return late Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. How to file a 2011 tax return late Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. How to file a 2011 tax return late No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. How to file a 2011 tax return late Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. How to file a 2011 tax return late Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. How to file a 2011 tax return late Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. How to file a 2011 tax return late Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. How to file a 2011 tax return late Tiene que agregar el cargo al costo de los bienes. How to file a 2011 tax return late No puede deducir el cargo que pague a un agente de bolsa para vender valores. How to file a 2011 tax return late Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. How to file a 2011 tax return late Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. How to file a 2011 tax return late Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. How to file a 2011 tax return late Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. How to file a 2011 tax return late Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. How to file a 2011 tax return late Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. How to file a 2011 tax return late Las deducciones de dichas entidades se traspasan a los socios o accionistas. How to file a 2011 tax return late Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. How to file a 2011 tax return late Ejemplo. How to file a 2011 tax return late Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. How to file a 2011 tax return late El club se considera una sociedad colectiva. How to file a 2011 tax return late Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. How to file a 2011 tax return late En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. How to file a 2011 tax return late No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. How to file a 2011 tax return late Fondos mutuos de oferta pública. How to file a 2011 tax return late   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. How to file a 2011 tax return late Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. How to file a 2011 tax return late   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). How to file a 2011 tax return late Esta cifra neta es la cantidad que declara como ingresos. How to file a 2011 tax return late Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. How to file a 2011 tax return late Declaraciones informativas. How to file a 2011 tax return late   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. How to file a 2011 tax return late Sociedades colectivas y de tipo S. How to file a 2011 tax return late   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. How to file a 2011 tax return late Fondos mutuos que no son de oferta pública. How to file a 2011 tax return late   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. How to file a 2011 tax return late Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. How to file a 2011 tax return late Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. How to file a 2011 tax return late Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. How to file a 2011 tax return late También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. How to file a 2011 tax return late Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. How to file a 2011 tax return late Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). How to file a 2011 tax return late Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. How to file a 2011 tax return late Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. How to file a 2011 tax return late Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. How to file a 2011 tax return late Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. How to file a 2011 tax return late Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. How to file a 2011 tax return late Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. How to file a 2011 tax return late Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. How to file a 2011 tax return late No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. How to file a 2011 tax return late Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. How to file a 2011 tax return late Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. How to file a 2011 tax return late Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. How to file a 2011 tax return late Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. How to file a 2011 tax return late Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. How to file a 2011 tax return late No están sujetas al límite del 2%. How to file a 2011 tax return late Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. How to file a 2011 tax return late Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). How to file a 2011 tax return late Prima amortizable de bonos tributables. How to file a 2011 tax return late Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. How to file a 2011 tax return late Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. How to file a 2011 tax return late Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. How to file a 2011 tax return late Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. How to file a 2011 tax return late Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. How to file a 2011 tax return late Pérdidas por estafas de inversiones engañosas tipo Ponzi. How to file a 2011 tax return late Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. How to file a 2011 tax return late Reintegros de más de $3,000 por la reclamación de un derecho. How to file a 2011 tax return late Inversión no recuperada en una anualidad. How to file a 2011 tax return late Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. How to file a 2011 tax return late Puede optar por amortizar la prima de bonos tributables. How to file a 2011 tax return late Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. How to file a 2011 tax return late Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. How to file a 2011 tax return late Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. How to file a 2011 tax return late Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). How to file a 2011 tax return late Primero, declare la pérdida en la Sección B del Formulario 4684. How to file a 2011 tax return late Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. How to file a 2011 tax return late Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. How to file a 2011 tax return late Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. How to file a 2011 tax return late Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. How to file a 2011 tax return late Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. How to file a 2011 tax return late Vea la Publicación 559, en inglés, para obtener más información. How to file a 2011 tax return late Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. How to file a 2011 tax return late Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. How to file a 2011 tax return late No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. How to file a 2011 tax return late No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. How to file a 2011 tax return late Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. How to file a 2011 tax return late Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. How to file a 2011 tax return late Diario de ganancias y pérdidas. How to file a 2011 tax return late Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. How to file a 2011 tax return late Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. How to file a 2011 tax return late El nombre y la dirección o ubicación del establecimiento de apuestas. How to file a 2011 tax return late Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. How to file a 2011 tax return late La (o las) cantidad(es) que ganó o perdió. How to file a 2011 tax return late Vea la Publicación 529, en inglés, para información adicional. How to file a 2011 tax return late Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. How to file a 2011 tax return late Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. How to file a 2011 tax return late Personas que trabajan por cuenta propia. How to file a 2011 tax return late   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. How to file a 2011 tax return late Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. How to file a 2011 tax return late No está sujeto a las limitaciones de actividades pasivas. How to file a 2011 tax return late Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. How to file a 2011 tax return late Vea Reintegros en el capítulo 12, para más información. How to file a 2011 tax return late Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. How to file a 2011 tax return late Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. How to file a 2011 tax return late Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. How to file a 2011 tax return late Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. How to file a 2011 tax return late Luego, se explican en mayor detalle los gastos no deducibles adicionales. How to file a 2011 tax return late Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. How to file a 2011 tax return late Gastos de entierro o funeral, incluido el costo de la tumba. How to file a 2011 tax return late Gastos de capital. How to file a 2011 tax return late Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. How to file a 2011 tax return late Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. How to file a 2011 tax return late Reparaciones, seguro y alquiler de la vivienda. How to file a 2011 tax return late Sobornos y comisiones clandestinas. How to file a 2011 tax return late Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. How to file a 2011 tax return late Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. How to file a 2011 tax return late Primas de seguro personal por incapacidad. How to file a 2011 tax return late Gastos personales, de vida o familiares. How to file a 2011 tax return late Valor de salarios no recibidos o período de vacaciones no utilizadas. How to file a 2011 tax return late Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. How to file a 2011 tax return late Vea el capítulo 36. How to file a 2011 tax return late Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. How to file a 2011 tax return late Estos incluyen cargos de calificación e inscripción para las elecciones primarias. How to file a 2011 tax return late Honorarios legales. How to file a 2011 tax return late   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. How to file a 2011 tax return late Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. How to file a 2011 tax return late Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. How to file a 2011 tax return late Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. How to file a 2011 tax return late No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. How to file a 2011 tax return late No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. How to file a 2011 tax return late Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). How to file a 2011 tax return late Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. How to file a 2011 tax return late Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. How to file a 2011 tax return late Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). How to file a 2011 tax return late Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. How to file a 2011 tax return late Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. How to file a 2011 tax return late Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. How to file a 2011 tax return late Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. How to file a 2011 tax return late Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. How to file a 2011 tax return late Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. How to file a 2011 tax return late Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. How to file a 2011 tax return late Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. How to file a 2011 tax return late Consulte el capítulo 18 para información sobre la pensión alimenticia. How to file a 2011 tax return late Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. How to file a 2011 tax return late Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. How to file a 2011 tax return late Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. How to file a 2011 tax return late Cuotas usadas para cabildeo. How to file a 2011 tax return late   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. How to file a 2011 tax return late Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. How to file a 2011 tax return late Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. How to file a 2011 tax return late Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. How to file a 2011 tax return late Vea el capítulo 25. How to file a 2011 tax return late Ejemplo. How to file a 2011 tax return late Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. How to file a 2011 tax return late El diamante se cae del anillo y nunca lo pudo encontrar. How to file a 2011 tax return late La pérdida del diamante es un hecho fortuito. How to file a 2011 tax return late Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. How to file a 2011 tax return late Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. How to file a 2011 tax return late Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. How to file a 2011 tax return late Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. How to file a 2011 tax return late Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. How to file a 2011 tax return late Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. How to file a 2011 tax return late Demanda por incumplimiento de promesa de matrimonio. How to file a 2011 tax return late Cargos civiles o penales derivados de una relación personal. How to file a 2011 tax return late Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. How to file a 2011 tax return late Preparación de un título (o defensa o perfeccionamiento de un título). How to file a 2011 tax return late Preparación de un testamento. How to file a 2011 tax return late Reclamaciones de propiedad o liquidación de propiedad en un divorcio. How to file a 2011 tax return late No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. How to file a 2011 tax return late Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. How to file a 2011 tax return late Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. How to file a 2011 tax return late Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. How to file a 2011 tax return late Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. How to file a 2011 tax return late Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. How to file a 2011 tax return late Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. How to file a 2011 tax return late Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. How to file a 2011 tax return late Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. How to file a 2011 tax return late Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. How to file a 2011 tax return late No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. How to file a 2011 tax return late Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. How to file a 2011 tax return late No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. How to file a 2011 tax return late Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. How to file a 2011 tax return late Ejemplo. How to file a 2011 tax return late Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. How to file a 2011 tax return late Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. How to file a 2011 tax return late No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. How to file a 2011 tax return late Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. How to file a 2011 tax return late Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). How to file a 2011 tax return late Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. How to file a 2011 tax return late Vea el capítulo 26 para más información sobre gastos de viaje deducibles. How to file a 2011 tax return late Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. How to file a 2011 tax return late Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. How to file a 2011 tax return late Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. How to file a 2011 tax return late Prev  Up  Next   Home   More Online Publications