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Online tax calculator Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Online tax calculator Married persons. Online tax calculator Same-sex marriage. Online tax calculator Exception. Online tax calculator Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Online tax calculator Amended instrument. Online tax calculator General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Online tax calculator Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Online tax calculator It may also be used in determining whether you can claim certain other deductions and credits. Online tax calculator The filing status you can choose depends partly on your marital status on the last day of your tax year. Online tax calculator Marital status. Online tax calculator   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Online tax calculator If you are married, your filing status is either married filing a joint return or married filing a separate return. Online tax calculator For information about the single and qualifying widow(er) filing statuses, see Publication 501. Online tax calculator Unmarried persons. Online tax calculator   You are unmarried for the whole year if either of the following applies. Online tax calculator You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Online tax calculator You must follow your state law to determine if you are divorced or legally separated. Online tax calculator Exception. Online tax calculator If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Online tax calculator You have obtained a decree of annulment, which holds that no valid marriage ever existed. Online tax calculator You must file amended returns (Form 1040X, Amended U. Online tax calculator S. Online tax calculator Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Online tax calculator The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Online tax calculator On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Online tax calculator Married persons. Online tax calculator   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Online tax calculator An interlocutory decree is not a final decree. Online tax calculator Same-sex marriage. Online tax calculator   For federal tax purposes, individuals of the same sex are considered 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. Online tax calculator 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. Online tax calculator However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Online tax calculator For more details, see Publication 501. Online tax calculator Exception. Online tax calculator   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Online tax calculator See Head of Household , later. Online tax calculator Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Online tax calculator If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Online tax calculator You can file a joint return even if one of you had no income or deductions. Online tax calculator If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Online tax calculator Nonresident alien. Online tax calculator   To file a joint return, at least one of you must be a U. Online tax calculator S. Online tax calculator citizen or resident alien at the end of the tax year. Online tax calculator If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Online tax calculator This means that your combined worldwide incomes are subject to U. Online tax calculator S. Online tax calculator income tax. Online tax calculator These rules are explained in Publication 519, U. Online tax calculator S. Online tax calculator Tax Guide for Aliens. Online tax calculator Signing a joint return. Online tax calculator   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Online tax calculator Joint and individual liability. Online tax calculator   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Online tax calculator This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Online tax calculator Divorced taxpayers. Online tax calculator   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Online tax calculator This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Online tax calculator Relief from joint liability. Online tax calculator   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Online tax calculator You can ask for relief no matter how small the liability. Online tax calculator   There are three types of relief available. Online tax calculator Innocent spouse relief. Online tax calculator Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Online tax calculator Equitable relief. Online tax calculator   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Online tax calculator See Relief from liability arising from community property law , later, under Community Property. Online tax calculator    Each kind of relief has different requirements. Online tax calculator You must file Form 8857 to request relief under any of these categories. Online tax calculator Publication 971 explains these kinds of relief and who may qualify for them. Online tax calculator You can also find information on our website at IRS. Online tax calculator gov. Online tax calculator Tax refund applied to spouse's debts. Online tax calculator   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Online tax calculator This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Online tax calculator You can get a refund of your share of the overpayment if you qualify as an injured spouse. Online tax calculator Injured spouse. Online tax calculator   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Online tax calculator An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Online tax calculator   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Online tax calculator Note. Online tax calculator If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Online tax calculator For more information, see Publication 555. Online tax calculator    Refunds that involve community property states must be divided according to local law. Online tax calculator If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Online tax calculator   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Online tax calculator Follow the instructions for the form. Online tax calculator   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Online tax calculator You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Online tax calculator   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Online tax calculator When filed after offset, it can take up to 8 weeks to receive your refund. Online tax calculator Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Online tax calculator    An injured spouse claim is different from an innocent spouse relief request. Online tax calculator An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Online tax calculator An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Online tax calculator For information on innocent spouses, see Relief from joint liability, earlier. Online tax calculator Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Online tax calculator You can file a separate return even if only one of you had income. Online tax calculator For information on exemptions you can claim on your separate return, see Exemptions , later. Online tax calculator Community or separate income. Online tax calculator   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Online tax calculator For more information, see Community Income under Community Property, later. Online tax calculator Separate liability. Online tax calculator   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Online tax calculator Itemized deductions. Online tax calculator   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Online tax calculator Table 1. Online tax calculator Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Online tax calculator  Caution: If you live in a community property state, these rules do not apply. Online tax calculator See Community Property. Online tax calculator IF you paid . Online tax calculator . Online tax calculator . Online tax calculator AND you . Online tax calculator . Online tax calculator . Online tax calculator THEN you can deduct on your separate federal return. Online tax calculator . Online tax calculator . Online tax calculator   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Online tax calculator     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Online tax calculator         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Online tax calculator         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Online tax calculator The numerator is your gross income and the denominator  is your combined gross income. Online tax calculator     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Online tax calculator     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Online tax calculator     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Online tax calculator Neither spouse may report the total casualty loss. Online tax calculator 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Online tax calculator Dividing itemized deductions. Online tax calculator   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Online tax calculator See Table 1, later. Online tax calculator Separate returns may give you a higher tax. Online tax calculator   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Online tax calculator There is no joint liability. Online tax calculator But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Online tax calculator This is because the following special rules apply if you file a separate return. Online tax calculator Your tax rate generally will be higher than it would be on a joint return. Online tax calculator Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Online tax calculator You cannot take the credit for child and dependent care expenses in most cases. Online tax calculator You cannot take the earned income credit. Online tax calculator You cannot take the exclusion or credit for adoption expenses in most cases. Online tax calculator You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Online tax calculator You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Online tax calculator 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 will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Online tax calculator Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Online tax calculator Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Online tax calculator Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Online tax calculator See Itemized deductions , earlier. Online tax calculator Joint return after separate returns. Online tax calculator   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Online tax calculator This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Online tax calculator Use Form 1040X to change your filing status. Online tax calculator Separate returns after joint return. Online tax calculator   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Online tax calculator Exception. Online tax calculator   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Online tax calculator The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Online tax calculator Head of Household Filing as head of household has the following advantages. Online tax calculator You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Online tax calculator Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Online tax calculator Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Online tax calculator You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Online tax calculator Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Online tax calculator Requirements. Online tax calculator   You may be able to file as head of household if you meet all the following requirements. Online tax calculator You are unmarried or “considered unmarried” on the last day of the year. Online tax calculator You paid more than half the cost of keeping up a home for the year. Online tax calculator A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Online tax calculator However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Online tax calculator See Special rule for parent , later, under Qualifying person. Online tax calculator Considered unmarried. Online tax calculator   You are considered unmarried on the last day of the tax year if you meet all the following tests. Online tax calculator You file a separate return. Online tax calculator A separate return includes a return claiming married filing separately, single, or head of household filing status. Online tax calculator You paid more than half the cost of keeping up your home for the tax year. Online tax calculator Your spouse did not live in your home during the last 6 months of the tax year. Online tax calculator Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Online tax calculator See Temporary absences , later. Online tax calculator Your home was the main home of your child, stepchild, or foster child for more than half the year. Online tax calculator (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Online tax calculator ) You must be able to claim an exemption for the child. Online tax calculator However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Online tax calculator The general rules for claiming an exemption for a dependent are shown later in Table 3. Online tax calculator    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Online tax calculator See Publication 555 for more information. Online tax calculator Nonresident alien spouse. Online tax calculator   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Online tax calculator However, your spouse is not a qualifying person for head of household purposes. Online tax calculator You must have another qualifying person and meet the other requirements to file as head of household. Online tax calculator Keeping up a home. Online tax calculator   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Online tax calculator This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Online tax calculator This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Online tax calculator Qualifying person. Online tax calculator    Table 2, later, shows who can be a qualifying person. Online tax calculator Any person not described in Table 2 is not a qualifying person. Online tax calculator   Generally, the qualifying person must live with you for more than half of the year. Online tax calculator Table 2. Online tax calculator Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Online tax calculator See the text of this publication for the other requirements you must meet to claim head of household filing status. Online tax calculator IF the person is your . Online tax calculator . Online tax calculator . Online tax calculator AND . Online tax calculator . Online tax calculator . Online tax calculator THEN that person is . Online tax calculator . Online tax calculator . Online tax calculator   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. Online tax calculator     he or she is married and you can claim an exemption for him or her a qualifying person. Online tax calculator     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Online tax calculator 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Online tax calculator 6     you cannot claim an exemption for him or her not a qualifying person. Online tax calculator     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) 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 in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Online tax calculator     he or she did not live with you more than half the year not a qualifying person. Online tax calculator     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 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. Online tax calculator     you cannot claim an exemption for him or her not a qualifying person. Online tax calculator   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Online tax calculator 2 See Table 3, later, for the tests that must be met to be a qualifying child. Online tax calculator Note. Online tax calculator 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 Exemptions for Dependents, later. Online tax calculator If you are the custodial parent and those rules apply, the child is generally 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. Online tax calculator 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. Online tax calculator 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Online tax calculator 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Online tax calculator See Multiple Support Agreement in Publication 501. Online tax calculator 6 See Special rule for parent . Online tax calculator Special rule for parent. Online tax calculator   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. Online tax calculator However, you must be able to claim an exemption for your father or mother. Online tax calculator 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. Online tax calculator 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. Online tax calculator Death or birth. Online tax calculator   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Online tax calculator If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Online tax calculator If the person is anyone else, see Publication 501. Online tax calculator Temporary absences. Online tax calculator   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. Online tax calculator It must be reasonable to assume that the absent person will return to the home after the temporary absence. Online tax calculator You must continue to keep up the home during the absence. Online tax calculator Kidnapped child. Online tax calculator   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Online tax calculator You can claim head of household filing status if all the following statements are true. Online tax calculator The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Online tax calculator In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Online tax calculator You would have qualified for head of household filing status if the child had not been kidnapped. Online tax calculator   This treatment applies for all years until the earlier 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. Online tax calculator More information. Online tax calculator   For more information on filing as head of household, see Publication 501. Online tax calculator Exemptions You can deduct $3,900 for each exemption you claim in 2013. Online tax calculator However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Online tax calculator There are two types of exemptions: personal exemptions and exemptions for dependents. Online tax calculator If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Online tax calculator Personal Exemptions You can claim your own exemption unless someone else can claim it. Online tax calculator If you are married, you may be able to take an exemption for your spouse. Online tax calculator These are called personal exemptions. Online tax calculator Exemption for Your Spouse Your spouse is never considered your dependent. Online tax calculator Joint return. Online tax calculator   On a joint return, you can claim one exemption for yourself and one for your spouse. Online tax calculator   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Online tax calculator Separate return. Online tax calculator   If you file a separate return, you can take 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. Online tax calculator If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Online tax calculator Alimony paid. Online tax calculator   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Online tax calculator This is because alimony is gross income to the spouse who received it. Online tax calculator Divorced or separated spouse. Online tax calculator   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Online tax calculator This rule applies even if you provided all of your former spouse's support. Online tax calculator Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Online tax calculator You can claim an exemption for a dependent even if your dependent files a return. Online tax calculator The term “dependent” means: A qualifying child, or A qualifying relative. Online tax calculator Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Online tax calculator For detailed information, see Publication 501. Online tax calculator   Dependent not allowed a personal exemption. Online tax calculator If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Online tax calculator This is true even if you do not claim the dependent's exemption on your return. Online tax calculator It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Online tax calculator Table 3. Online tax calculator Overview of the Rules for Claiming an Exemption for a Dependent Caution. Online tax calculator This table is only an overview of the rules. Online tax calculator For details, see Publication 501. Online tax calculator • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Online tax calculator • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Online tax calculator • You cannot claim a person as a dependent unless that person is a U. Online tax calculator S. Online tax calculator citizen, U. Online tax calculator S. Online tax calculator resident alien, U. Online tax calculator S. Online tax calculator national, or a resident of Canada or Mexico. Online tax calculator 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Online tax calculator   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Online tax calculator     2. Online tax calculator       3. Online tax calculator    4. Online tax calculator    5. Online tax calculator    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. Online tax calculator   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. Online tax calculator   The child must have lived with you for more than half of the year. Online tax calculator 2   The child must not have provided more than half of his or her own support for the year. Online tax calculator   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Online tax calculator   1. Online tax calculator    2. Online tax calculator       3. Online tax calculator    4. Online tax calculator The person cannot be your qualifying child or the qualifying child of anyone else. Online tax calculator   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 in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Online tax calculator   The person's gross income for the year must be less than $3,900. Online tax calculator 3   You must provide more than half of the person's total support for the year. Online tax calculator 4 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. Online tax calculator See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Online tax calculator     1 Exception exists for certain adopted children. Online tax calculator 2 Exceptions exist 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. Online tax calculator 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Online tax calculator 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Online tax calculator See Publication 501. Online tax calculator 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. Online tax calculator For more information, see the instructions for your tax return if you file Form 1040A or 1040. Online tax calculator Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Online tax calculator However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Online tax calculator Special rule for divorced or separated parents (or parents who live apart). Online tax calculator   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Online tax calculator The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Online tax calculator The child received over half of his or her support for the year from the parents. Online tax calculator The child is in the custody of one or both parents for more than half of the year. Online tax calculator Either of the following applies. Online tax calculator The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Online tax calculator (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Online tax calculator A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Online tax calculator See Child support under pre-1985 agreement , later. Online tax calculator Custodial parent and noncustodial parent. Online tax calculator   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Online tax calculator The other parent is the noncustodial parent. Online tax calculator   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Online tax calculator   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Online tax calculator Equal number of nights. Online tax calculator   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Online tax calculator December 31. Online tax calculator   The night of December 31 is treated as part of the year in which it begins. Online tax calculator For example, December 31, 2013, is treated as part of 2013. Online tax calculator Emancipated child. Online tax calculator   If a child is emancipated under state law, the child is treated as not living with either parent. Online tax calculator See Examples 5 and 6 . Online tax calculator Absences. Online tax calculator    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Online tax calculator But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Online tax calculator Parent works at night. Online tax calculator   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Online tax calculator On a school day, the child is treated as living at the primary residence registered with the school. Online tax calculator Example 1 – child lived with one parent greater number of nights. Online tax calculator You and your child’s other parent are divorced. Online tax calculator In 2013, your child lived with you 210 nights and with the other parent 156 nights. Online tax calculator You are the custodial parent. Online tax calculator Example 2 – child is away at camp. Online tax calculator In 2013, your daughter lives with each parent for alternate weeks. Online tax calculator In the summer, she spends 6 weeks at summer camp. Online tax calculator During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Online tax calculator Example 3 – child lived same number of days with each parent. Online tax calculator Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Online tax calculator Your adjusted gross income is $40,000. Online tax calculator Your ex-spouse's adjusted gross income is $25,000. Online tax calculator You are treated as your son's custodial parent because you have the higher adjusted gross income. Online tax calculator Example 4 – child is at parent’s home but with other parent. Online tax calculator Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Online tax calculator You become ill and are hospitalized. Online tax calculator The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Online tax calculator Your son is treated as living with you during this 10-day period because he was living in your home. Online tax calculator Example 5 – child emancipated in May. Online tax calculator When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Online tax calculator As a result, he is not considered in the custody of his parents for more than half of the year. Online tax calculator The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Online tax calculator Example 6 – child emancipated in August. Online tax calculator Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Online tax calculator She turns 18 and is emancipated under state law on August 1, 2013. Online tax calculator Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Online tax calculator You are the custodial parent. Online tax calculator Written declaration. Online tax calculator    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Online tax calculator The noncustodial parent must attach a copy of the form or statement to his or her tax return. Online tax calculator   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Online tax calculator Divorce decree or separation agreement that went into effect after 1984 and before 2009. Online tax calculator   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Online tax calculator To be able to do this, the decree or agreement must state all three of the following. Online tax calculator The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Online tax calculator The custodial parent will not claim the child as a dependent for the year. Online tax calculator The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Online tax calculator   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Online tax calculator The cover page (write the other parent's social security number on this page). Online tax calculator The pages that include all of the information identified in items (1) through (3) above. Online tax calculator The signature page with the other parent's signature and the date of the agreement. Online tax calculator Post-2008 divorce decree or separation agreement. Online tax calculator   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Online tax calculator The custodial parent must sign either a Form 8332 or a similar statement. Online tax calculator The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Online tax calculator The noncustodial parent must attach a copy to his or her return. Online tax calculator The form or statement must release the custodial parent's claim to the child without any conditions. Online tax calculator For example, the release must not depend on the noncustodial parent paying support. Online tax calculator    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Online tax calculator Revocation of release of claim to an exemption. Online tax calculator   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Online tax calculator In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Online tax calculator The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Online tax calculator Remarried parent. Online tax calculator   If you remarry, the support provided by your new spouse is treated as provided by you. Online tax calculator Child support under pre-1985 agreement. Online tax calculator   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Online tax calculator Example. Online tax calculator Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Online tax calculator This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Online tax calculator Parents who never married. Online tax calculator   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Online tax calculator Alimony. Online tax calculator   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Online tax calculator Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Online tax calculator This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Online tax calculator If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Online tax calculator Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Online tax calculator (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Online tax calculator Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Online tax calculator The exemption for the child. Online tax calculator The child tax credit. Online tax calculator Head of household filing status. Online tax calculator The credit for child and dependent care expenses. Online tax calculator The exclusion from income for dependent care benefits. Online tax calculator The earned income credit. Online tax calculator The other person cannot take any of these benefits based on this qualifying child. Online tax calculator In other words, you and the other person cannot agree to divide these tax benefits between you. Online tax calculator The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Online tax calculator Tiebreaker rules. Online tax calculator   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Online tax calculator If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Online tax calculator If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Online tax calculator If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Online tax calculator If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Online tax calculator If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Online tax calculator If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Online tax calculator   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Online tax calculator Example 1—separated parents. Online tax calculator You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Online tax calculator In August and September, your son lived with you. Online tax calculator For the rest of the year, your son lived with your husband, the boy's father. Online tax calculator Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Online tax calculator At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Online tax calculator You and your husband will file separate returns. Online tax calculator Your husband agrees to let you treat your son as a qualifying child. Online tax calculator This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Online tax calculator However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Online tax calculator And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Online tax calculator Example 2—separated parents claim same child. Online tax calculator The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Online tax calculator In this case, only your husband will be allowed to treat your son as a qualifying child. Online tax calculator This is because, during 2013, the boy lived with him longer than with you. Online tax calculator If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Online tax calculator In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Online tax calculator And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Online tax calculator Applying this special rule to divorced or separated parents (or parents who live apart). Online tax calculator   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Online tax calculator However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Online tax calculator Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Online tax calculator If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Online tax calculator Example 1. Online tax calculator You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Online tax calculator Your AGI is $10,000. Online tax calculator Your mother's AGI is $25,000. Online tax calculator Your son's father does not live with you or your son. Online tax calculator Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Online tax calculator Because of this, you cannot claim an exemption or the child tax credit for your son. Online tax calculator However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Online tax calculator You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Online tax calculator (Note: The support test does not apply for the earned income credit. Online tax calculator ) However, you agree to let your mother claim your son. Online tax calculator This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Online tax calculator (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Online tax calculator ) Example 2. Online tax calculator The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Online tax calculator Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Online tax calculator Example 3. Online tax calculator The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Online tax calculator Your mother also claims him as a qualifying child for head of household filing status. Online tax calculator You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Online tax calculator The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Online tax calculator Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Online tax calculator These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Online tax calculator If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Online tax calculator If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Online tax calculator Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Online tax calculator It does not include voluntary payments that are not made under a divorce or separation instrument. Online tax calculator Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Online tax calculator Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Online tax calculator To be alimony, a payment must meet certain requirements. Online tax calculator There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Online tax calculator The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Online tax calculator See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Online tax calculator Spouse or former spouse. Online tax calculator   Unless otherwise stated, the term “spouse” includes former spouse. Online tax calculator Divorce or separation instrument. Online tax calculator   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Online tax calculator This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Online tax calculator Invalid decree. Online tax calculator   Payments under a divorce decree can be alimony even if the decree's validity is in question. Online tax calculator A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Online tax calculator Amended instrument. Online tax calculator   An amendment to a divorce decree may change the nature of your payments. Online tax calculator Amendments are not ordinarily retroactive for federal tax purposes. Online tax calculator However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Online tax calculator Example 1. Online tax calculator A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Online tax calculator This change also is effective retroactively for federal tax purposes. Online tax calculator Example 2. Online tax calculator Your original divorce decree did not fix any part of the payment as child support. Online tax calculator To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Online tax calculator The amended order is effective retroactively for federal tax purposes. Online tax calculator Deducting alimony paid. Online tax calculator   You can deduct alimony you paid, whether or not you itemize deductions on your return. Online tax calculator You must file Form 1040. Online tax calculator You cannot use Form 1040A, 1040EZ, or 1040NR. Online tax calculator Enter the amount of alimony you paid on Form 1040, line 31a. Online tax calculator In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Online tax calculator If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Online tax calculator Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Online tax calculator Enter your total payments on line 31a. Online tax calculator If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Online tax calculator Reporting alimony received. Online tax calculator   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Online tax calculator You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Online tax calculator    You must give the person who paid the alimony your SSN or ITIN. Online tax calculator If you do not, you may have to pay a $50 penalty. Online tax calculator Withholding on nonresident aliens. Online tax calculator   If you are a U. Online tax calculator S. Online tax calculator citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Online tax calculator However, many tax treaties provide for an exemption from withholding for alimony payments. Online tax calculator For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Online tax calculator General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Online tax calculator Payments not alimony. Online tax calculator   Not all payments under a divorce or separation instrument are alimony. Online tax calculator Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Online tax calculator Example. Online tax calculator Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Online tax calculator Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Online tax calculator Neither is the value of your spouse's use of the home. Online tax calculator If they otherwise qualify, you can deduct the payments for utilities as alimony. Online tax calculator Your spouse must report them as income. Online tax calculator If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Online tax calculator However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Online tax calculator If you owned the home jointly with your spouse, see Table 4. Online tax calculator For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Online tax calculator Child support. Online tax calculator   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Online tax calculator If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Online tax calculator irs. Online tax calculator gov/formspubs. Online tax calculator Underpayment. Online tax calculator   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Online tax calculator Example. Online tax calculator Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Online tax calculator If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Online tax calculator If you pay only $3,600 during the year, $2,400 is child support. Online tax calculator You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Online tax calculator Payments to a third party. Online tax calculator   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Online tax calculator These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Online tax calculator ), taxes, tuition, etc. Online tax calculator The payments are treated as received by your spouse and then paid to the third party. Online tax calculator Example 1. Online tax calculator Under your divorce decree, you must pay your former spouse's medical and dental expenses. Online tax calculator If the payments otherwise qualify, you can deduct them as alimony on your return. Online tax calculator Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Online tax calculator Example 2. Online tax calculator Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Online tax calculator If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Online tax calculator If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Online tax calculator However, if you owned the home, see the example under Payments not alimony , earlier. Online tax calculator If you owned the home jointly with your spouse, see Table 4. Online tax calculator Life insurance premiums. Online tax calculator   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Online tax calculator Payments for jointly-owned home. Online tax calculator   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Online tax calculator See Table 4. Online tax calculator   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Online tax calculator If you owned the home, see the example under Payments not alimony , earlier. Online tax calculator Table 4. Online tax calculator Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Online tax calculator IF you must pay all of the . Online tax calculator . Online tax calculator . Online tax calculator AND your home is . Online tax calculator . Online tax calculator . Online tax calculator THEN you can deduct and your spouse (or former spouse) must include as alimony . Online tax calculator . Online tax calculator . Online tax calculator AND you can claim as an itemized deduction . Online tax calculator . Online tax calculator . Online tax calculator   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Online tax calculator 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Online tax calculator     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Online tax calculator 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Online tax calculator  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Online tax calculator Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Online tax calculator Exception for instruments executed before 1985. Online tax calculator   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Online tax calculator A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Online tax calculator A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Online tax calculator   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Online tax calculator irs. Online tax calculator gov/formspubs. Online tax calculator Example 1. Online tax calculator In November 1984, you and your former spouse executed a written separation agreement. Online tax calculator In February 1985, a decree of divorce was substituted for the written separation agreement. Online tax calculator The decree of divorce did not change the terms for the alimony you pay your former spouse. Online tax calculator The decree of divorce is treated as executed before 1985. Online tax calculator Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Online tax calculator Example 2. Online tax calculator The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Online tax calculator In this example, the decree of divorce is not treated as executed before 1985. Online tax calculator The alimony payments are subject to the rules for payments under instruments executed after 1984. Online tax calculator Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Online tax calculator The payment is in cash. Online tax calculator The instrument does not designate the payment as not alimony. Online tax calculator The spouses are not members of the same household at the time the payments are made. Online tax calculator This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Online tax calculator There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Online tax calculator The payment is not treated as child support. Online tax calculator Each of these requirements is discussed next. Online tax calculator Cash payment requirement. Online tax calculator   Only cash payments, including checks and money orders, qualify as alimony. Online tax calculator The following do not qualify as alimony. Online tax calculator Transfers of services or property (including a debt instrument of a third party or an annuity contract). Online tax calculator Execution of a debt instrument by the payer. Online tax calculator The use of the payer's property. Online tax calculator Payments to a third party. Online tax calculator   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Online tax calculator See Payments to a third party under General Rules, earlier. Online tax calculator   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Online tax calculator The payments are in lieu of payments of alimony directly to your spouse. Online tax calculator The written request states that both spouses intend the payments to be treated as alimony. Online tax calculator You receive the written request from your spouse before you file your return for the year you made the payments. Online tax calculator Payments designated as not alimony. Online tax calculator   You and your spouse can designate that otherwise qualifying payments are not alimony. Online tax calculator You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Online tax calculator For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Online tax calculator If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Online tax calculator   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Online tax calculator The copy must be attached each year the designation applies. Online tax calculator Spouses cannot be members of the same household. Online tax calculator   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Online tax calculator A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Online tax calculator   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Online tax calculator Exception. Online tax calculator   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Online tax calculator Liability for payments after death of recipient spouse. Online tax calculator   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Online tax calculator If all of the payments would continue, then none of the payments made before or after the death are alimony. Online tax calculator   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Online tax calculator Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Online tax calculator Para pedir formularios y publicaciones. Online tax calculator Preguntas sobre los impuestos. Online tax calculator Todo material en esta publicación puede ser reimpreso gratuitamente. Online tax calculator Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Online tax calculator Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Online tax calculator Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Online tax calculator Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Online tax calculator Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Online tax calculator Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Online tax calculator Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Online tax calculator Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Online tax calculator La mayor parte de estos cambios se abordan en más detalle en esta publicación. Online tax calculator Acontecimientos futuros. Online tax calculator  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Online tax calculator irs. Online tax calculator gov/pub17sp. Online tax calculator Impuesto Adicional del Medicare. Online tax calculator  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Online tax calculator 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Online tax calculator El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Online tax calculator Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Online tax calculator Impuesto sobre los ingresos netos de inversión. Online tax calculator  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Online tax calculator Este impuesto es el 3. Online tax calculator 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Online tax calculator Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Online tax calculator Cambio en las tasas tributarias. Online tax calculator  La tasa tributaria mayor es de 39. Online tax calculator 6%. Online tax calculator Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Online tax calculator Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Online tax calculator  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Online tax calculator Vea el capítulo 16 . Online tax calculator Gastos médicos y dentales. Online tax calculator  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Online tax calculator 5% si usted o su cónyuge tiene 65 años de edad o más). Online tax calculator Vea el capítulo 21 . Online tax calculator Aumento de la cantidad de la exención personal para determinados contribuyentes. Online tax calculator  La exención personal que le corresponde a usted ha aumentado a $3,900. Online tax calculator Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Online tax calculator Vea el capítulo 3 . Online tax calculator Límite sobre las deducciones detalladas. Online tax calculator  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Online tax calculator Vea el capítulo 29 . Online tax calculator Matrimonio entre el mismo sexo. Online tax calculator  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Online tax calculator Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Online tax calculator Vea el capítulo 2 . Online tax calculator Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Online tax calculator Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Online tax calculator Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Online tax calculator  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Online tax calculator Vea el capítulo 5 . Online tax calculator Créditos tributarios que vencen. Online tax calculator  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Online tax calculator Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Online tax calculator Vea el capítulo 37 . Online tax calculator Esquemas de inversión de tipo Ponzi. Online tax calculator  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Online tax calculator Vea el capítulo 25 . Online tax calculator Método simplificado para la deducción por oficina en el hogar. Online tax calculator  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Online tax calculator Vea la Publicación 587, disponible en inglés. Online tax calculator Tarifas estándar por milla. Online tax calculator  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Online tax calculator Vea el capítulo 26 . Online tax calculator Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Online tax calculator Vea el capítulo 21 . Online tax calculator Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Online tax calculator Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Online tax calculator Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Online tax calculator Muchos de estos asuntos se explican más adelante en esta publicación. Online tax calculator Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Online tax calculator  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Online tax calculator Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Online tax calculator Vea el capítulo 1 . Online tax calculator Proteja su documentación tributaria contra el robo de identidad. Online tax calculator  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Online tax calculator Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Online tax calculator Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Online tax calculator Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Online tax calculator Números de identificación del contribuyente. Online tax calculator  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Online tax calculator Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Online tax calculator Por lo general, este número es el número de Seguro Social de la persona. Online tax calculator Vea el capítulo 1 . Online tax calculator Ingreso de fuentes en el extranjero. Online tax calculator  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Online tax calculator Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Online tax calculator Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Online tax calculator Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Online tax calculator Para más detalles, vea la Publicación 54, Tax Guide for U. Online tax calculator S. Online tax calculator Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Online tax calculator Activos financieros extranjeros. Online tax calculator  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Online tax calculator Vea www. Online tax calculator IRS. Online tax calculator gov/form8938, en inglés, para más detalles. Online tax calculator Prórroga automática de 6 meses para presentar la declaración de impuestos. Online tax calculator  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Online tax calculator Vea el capítulo 1 . Online tax calculator Incluya su número de teléfono en la declaración. Online tax calculator  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Online tax calculator Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Online tax calculator Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Online tax calculator Pago de los impuestos. Online tax calculator   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Online tax calculator Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Online tax calculator Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Online tax calculator Vea el capítulo 1 . Online tax calculator Maneras más rápidas de presentar su declaración. Online tax calculator  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Online tax calculator Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Online tax calculator Vea el capítulo 1 . Online tax calculator Presentación electrónica gratuita de la declaración. Online tax calculator  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Online tax calculator Vea el capítulo 1 . Online tax calculator Cambio de dirección. Online tax calculator  Si cambia de dirección, debe notificarle al IRS. Online tax calculator Vea el tema titulado Cambio de Dirección , en el capítulo 1. Online tax calculator Reembolsos de una declaración presentada fuera de plazo. Online tax calculator  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Online tax calculator Vea el capítulo 1 . Online tax calculator Declaraciones de impuestos frívolas. Online tax calculator  El IRS ha publicado una lista de posturas identificadas como frívolas. Online tax calculator La multa por presentar una declaración de impuestos frívola es de $5,000. Online tax calculator Vea el capítulo 1 . Online tax calculator Reclamación errónea de reembolso o crédito. Online tax calculator  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Online tax calculator Vea el capítulo 1 . Online tax calculator Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Online tax calculator   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Online tax calculator Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Online tax calculator Servicio a los contribuyentes. Online tax calculator  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Online tax calculator Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Online tax calculator Mandato para preparadores de impuestos sobre el sistema e-file. Online tax calculator  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Online tax calculator Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Online tax calculator Inspector General del Tesoro para la Administración Tributaria. Online tax calculator   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Online tax calculator Puede mantenerse anónimo. Online tax calculator Fotografías de niños desaparecidos. Online tax calculator  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Online tax calculator Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Online tax calculator Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Online tax calculator Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Online tax calculator La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Online tax calculator Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Online tax calculator Cómo está organizada esta publicación. Online tax calculator   Esta publicación sigue de cerca el Formulario 1040, U. Online tax calculator S. Online tax calculator Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Online tax calculator Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Online tax calculator Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Online tax calculator No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Online tax calculator Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Online tax calculator   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Online tax calculator Qué se incluye en esta publicación. Online tax calculator   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Online tax calculator La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Online tax calculator Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Online tax calculator Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Online tax calculator La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Online tax calculator   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Online tax calculator También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Online tax calculator   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Online tax calculator Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Online tax calculator Iconos. Online tax calculator   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Online tax calculator Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Online tax calculator Qué no se incluye en esta publicación. Online tax calculator   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Online tax calculator Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Online tax calculator   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Online tax calculator Publicación 535, Business Expenses (Gastos de negocios), en inglés. Online tax calculator Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Online tax calculator Ayuda del IRS. Online tax calculator   Existen muchas maneras en que puede obtener ayuda del IRS. Online tax calculator Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Online tax calculator Comentarios y sugerencias. Online tax calculator   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Online tax calculator   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online tax calculator NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Online tax calculator Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Online tax calculator   Usted nos puede enviar comentarios desde la página web www. Online tax calculator irs. Online tax calculator gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Online tax calculator   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Online tax calculator Para pedir formularios y publicaciones. Online tax calculator   Visite www. Online tax calculator irs. Online tax calculator gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Online tax calculator  Internal Revenue Service 1201 N. Online tax calculator Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Online tax calculator   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Online tax calculator gov/espanol o llame al 1-800-829-1040. Online tax calculator No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Online tax calculator Misión del IRS. Online tax calculator   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Online tax calculator Tabla 1. Online tax calculator Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Online tax calculator Un sitio en Internet o una dirección de correo electrónico. Online tax calculator Una dirección que podría necesitar. Online tax calculator Documentos que debería mantener en su documentación personal. Online tax calculator Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Online tax calculator Un número de teléfono importante. Online tax calculator Información que podría necesitar. Online tax calculator Prev  Up  Next   Home   More Online Publications