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Tax Planning Us 1040

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Tax planning us 1040 Index Symbols Árboles y plantas Costo de, cuando se trata de pérdidas por hecho fortuito o robo, Deterioro progresivo. Tax planning us 1040 , Jardines. Tax planning us 1040 Órdenes de relaciones domésticas calificadas (QDRO) Reinversión de distribución de plan de jubilación, Orden de relaciones domésticas calificadas (QDRO, por sus siglas en inglés). Tax planning us 1040 A Abandono de vivienda, Abandono. Tax planning us 1040 Abogados Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Aborto Posibilidad de deducir como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Accidentes, automovilísticos, Pérdidas deducibles. Tax planning us 1040 Determinación de valor, Valor de automóviles. Tax planning us 1040 Negligencia o acto intencionado como causa, Pérdidas no deducibles. Tax planning us 1040 Acciones, Excepciones para tipos especiales de reembolso. Tax planning us 1040 (see also Valores) Acciones conforme a la sección 1244 Pérdidas sobre, Pérdidas en Acciones Conforme a la Sección 1244 (Pequeño Negocio) Acciones fraccionarias Pago por, Acciones fraccionarias. Tax planning us 1040 Acciones preferentes Rescatables por una prima, Acciones preferentes rescatables por una prima. Tax planning us 1040 Acciones y bonos convertibles, Acciones y bonos convertibles. Tax planning us 1040 Accionistas, Excepciones para tipos especiales de reembolso. Tax planning us 1040 (see also Valores) Deudas, Deuda de accionistas. Tax planning us 1040 ACRS (Sistema acelerado de recuperación de costos) Propiedad de alquiler Impuesto mínimo alternativo, Impuesto mínimo alternativo. Tax planning us 1040 Actividad pasiva, Otras transacciones de bienes. Tax planning us 1040 Declaración de ganancias o pérdidas, Ganancias y pérdidas provenientes de una actividad pasiva. Tax planning us 1040 Pérdidas, Pérdidas de actividades de alquiler. Tax planning us 1040 , Pérdidas de actividades pasivas. Tax planning us 1040 Excepción para agentes de bienes raíces, Agentes de bienes raíces. Tax planning us 1040 Intereses de inversión y, Intereses Procedentes de Inversiones Propiedad de alquiler, Límites sobre las Pérdidas de Alquiler, Límites sobre las Actividades Pasivas, Límites sobre las deducciones y los créditos de actividades pasivas. Tax planning us 1040 Actividad sustancial remunerada, Actividad sustancial remunerada. Tax planning us 1040 Actividades ilegales Cómo declarar, Actividades ilegales. Tax planning us 1040 Actividades sin fines de lucro, Actividad sin fines de lucro. Tax planning us 1040 Activos no de capital, Bienes de Capital y Bienes que no Son de Capital Acuerdo de manutención múltiple, Acuerdo de Manutención Múltiple Acuerdos de separación Definición para propósitos de la pensión para el cónyuge divorciado, Documento (instrumento) de divorcio o separación judicial. Tax planning us 1040 Acuerdos viáticos, Acuerdos viáticos. Tax planning us 1040 , Exclusión por enfermedad mortal. Tax planning us 1040 Acuse de recibo, Acuse de recibo. Tax planning us 1040 Administradores, de patrimonio (see Albaceas y administradores) Adopción Ayuda provista por el empleador, Ayuda para Adopción Crédito tributario por hijos, Hijo adoptivo. Tax planning us 1040 (see also Crédito tributario por hijos) Créditos, Gastos Personales, Crédito por Adopción Casados que presentan la declaración por separado, Reglas Especiales Cómo reclamar los, Cuándo reclamar el crédito. Tax planning us 1040 Excepción por hijo adoptivo, Excepción por hijo adoptivo. Tax planning us 1040 Exención por hijo, Gastos Personales Gastos médicos y dentales del hijo adoptivo, Hijo Calificado Gastos no deducibles Cuidado de crianza previo a, ninguna deducción caritativa, Padres de crianza. Tax planning us 1040 Ninguna deducción caritativa por, Gastos Personales Hijo extranjero, Hijo extranjero. Tax planning us 1040 Número de identificación de contribuyente en proceso de adopción, Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Tax planning us 1040 Número de identificación del contribuyente, Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Tax planning us 1040 Número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente en proceso de adopción. Tax planning us 1040 Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Tax planning us 1040 Números de identificación del contribuyente (TIN, por sus siglas en inglés). Tax planning us 1040 , Número de identificación del contribuyente en proceso de adopción. Tax planning us 1040 Agente corredor bursátil Recibir dividendos, cómo declararlos en el Formulario 1099-MISC, Formulario 1099-MISC. Tax planning us 1040 Agentes, Pérdidas sobre ventas o canjes de bienes. Tax planning us 1040 (see also Fiduciarios) Firmar la declaración, Cuándo puede firmar otra persona por usted. Tax planning us 1040 Ingresos pagados a, Pago a un agente. Tax planning us 1040 Agentes de bolsa Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Formulario 1099-B, Ventas y Canjes Agentes de seguros Deducción de gastos, Empleados estatutarios. Tax planning us 1040 Agricultura Actividad sin fines de lucro, Actividad sin fines de lucro. Tax planning us 1040 Deuda cancelada, trato de, Deuda excluida. Tax planning us 1040 Dividendos de patrocinio, Dividendos de patrocinio. Tax planning us 1040 Agua embotellada, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Ahorro de energía Descuentos de servicios públicos, Descuentos de servicios públicos. Tax planning us 1040 Medidas y modificaciones, Medidas de ahorro de energía. Tax planning us 1040 Subsidios, Subsidios por ahorro de energía. Tax planning us 1040 Exclusión como ajuste a la base, Exclusión de subsidios por sistemas de ahorro de energía. Tax planning us 1040 Ahorros Bonos, Bonos de Ahorro de los Estados Unidos, Intereses de bonos de ahorro de los EE. Tax planning us 1040 UU. Tax planning us 1040 declarados anteriormente. Tax planning us 1040 Bonos de ahorro utilizados para estudios, Programa de Bonos de Ahorro para Estudios Certificado, Certificados de depósito y otras cuentas de intereses diferidos. Tax planning us 1040 , Certificados de depósito. Tax planning us 1040 Ajuste por deudas, Ajuste por deudas. Tax planning us 1040 Ajustes, Ajustes y elementos de preferencia tributaria. Tax planning us 1040 Alaska Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Tax planning us 1040 Alaska Permanent Fund (Dividendos del Fondo Permanente de Alaska), Dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). Tax planning us 1040 Albaceas y administradores, Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Transacciones entre partes vinculadas, Pérdidas sobre ventas o canjes de bienes. Tax planning us 1040 Alivio de la responsabilidad tributaria del cónyuge inocente Declaraciones conjuntas, Alivio tributario en el caso de obligación conjunta. Tax planning us 1040 Formulario 8857(SP), Alivio tributario en el caso de obligación conjunta. Tax planning us 1040 Alivio equitativo (see Alivio de la responsabilidad tributaria del cónyuge inocente) Alojamiento, Alojamiento. Tax planning us 1040 (see Gastos de comida y alojamiento) Alquiler de oficina, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Alquiler de terreno rescatable Deducción como intereses hipotecarios, Alquiler de terreno rescatable. Tax planning us 1040 Alquileres por cobrar Ingresos, Alquileres por cobrar. Tax planning us 1040 Alternativas para presentar la declaración de impuestos Por medios electrónicos (see Sistema electrónico e-file para la presentación de declaraciones ) Amenazas Pérdidas debido a, Robo Amortización Primas sobre bonos, trato de, Amortización de primas sobre bonos. Tax planning us 1040 AMT (see Impuesto mínimo alternativo (AMT, por sus siglas en inglés)) Ancianos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Crédito para, Reglas Especiales (see Ancianos o personas incapacitadas, crédito para) Cuidados a largo plazo (see Contratos de seguro de cuidados a largo plazo) Deducción estándar para personas que tengan 65 años de edad o más, Introduction, Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. Tax planning us 1040 Residencia de ancianos, Residencia de ancianos. Tax planning us 1040 Ancianos o personas incapacitadas, crédito para, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Casados que presentan la declaración por, Reglas Especiales Anexo, Donaciones Para Reducir la Deuda Pública, Proveedores de cuidado de menores. Tax planning us 1040 , Servicios de ayuda para obtener otro trabajo. Tax planning us 1040 , Vivienda. Tax planning us 1040 , Pagos por enfermedad conforme a la ley del seguro ferroviario. Tax planning us 1040 (see also Formulario 1040) A-F, R, SE del Formulario 1040 (see Formulario 1040) B (Formulario 1040A), Parte I, Formulario 1040A. Tax planning us 1040 K-1 Beneficiarios que reciben ingresos de un caudal hereditario o fideicomiso. Tax planning us 1040 , Beneficiario de un caudal hereditario o fideicomiso. Tax planning us 1040 Ingresos de sociedad anónima de tipo S, Anexo K-1 (Formulario 1120S). Tax planning us 1040 Ingresos de sociedades colectivas, Anexo K-1 (Formulario 1065). Tax planning us 1040 K-1, Formulario 1041, Beneficiario de un caudal hereditario o fideicomiso. Tax planning us 1040 R (Formulario 1040A o Formulario 1040), El Crédito Calculado por Usted Mismo Anexos A-F, R, SE (Formulario 1040) (see Formulario 1040) Anfitrión o anfitriona, Anfitrión o Anfitriona Año fiscal, Períodos Contables, Contribuyentes según año fiscal. Tax planning us 1040 , Años Fiscales Año tributario, ¿Cuándo Tengo que Presentar la Declaración?, ¿Cuándo Declaro los Ingresos y Gastos?, Períodos Contables (see also Períodos contables) Año tributario corto Cambio al período contable anual, Personas que no reúnen los requisitos para la deducción estándar. Tax planning us 1040 Antigüedades (see Artículos coleccionables) Anualidades, Reinversiones (see also Reinversiones) Anualidad de sobreviviente, Sobrevivientes y Beneficiarios Anualidades compradas, Anualidades compradas. Tax planning us 1040 Anualidades de jubilación, Planes de Jubilación, Pensiones y Anualidades (see also Planes de jubilación) Arreglos IRA como, Tipos de arreglos IRA tradicionales. Tax planning us 1040 Beneficios de varios planes, Más de un programa. Tax planning us 1040 , Más de una anualidad. Tax planning us 1040 Cálculo del costo, Costo (Inversión en el Contrato) Canje de pólizas de seguros y anualidades, Pólizas de seguros y anualidades. Tax planning us 1040 Declaración conjunta, Declaración conjunta. Tax planning us 1040 Declaración de, Cómo Hacer la Declaración Distribuciones de suma global, Distribuciones de Suma Global Distribuciones prematuras de, Impuesto sobre Distribuciones Prematuras Contratos de anualidad diferida, Tasa del 5% en ciertas distribuciones prematuras de contratos de anualidad diferida. Tax planning us 1040 , Excepciones adicionales para contratos de anualidad no calificados. Tax planning us 1040 Impuesto estimado, Retención e impuesto estimado. Tax planning us 1040 Inversión no recuperada, Inversión no Recuperada en una Anualidad Inversión no recuperada del difunto en, Formulario W-2. Tax planning us 1040 Límite de exclusión, Límite de exclusión. Tax planning us 1040 Método simplificado para calcular la parte exenta de impuestos del pago de la anualidad, Método Simplificado Anualidad de sobreviviente, Sobrevivientes de jubilados. Tax planning us 1040 Hoja de trabajo, Cómo usar el Método Simplificado. Tax planning us 1040 Pagos garantizados, Pagos garantizados. Tax planning us 1040 Pagos parcialmente tributables, Pagos parcialmente tributables. Tax planning us 1040 Préstamos del plan, Préstamos. Tax planning us 1040 Regla General Anualidades compradas, Anualidades compradas. Tax planning us 1040 Regla general Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996, Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996. Tax planning us 1040 Anualidad de sobreviviente, Sobrevivientes de jubilados. Tax planning us 1040 Planes no calificados y planes calificados para beneficiarios mayores de 75 años de edad, Quién tiene que usar la Regla General. Tax planning us 1040 Reinversiones, Reinversiones Retención, Formulario W-2. Tax planning us 1040 , Pensiones y Anualidades, Retención e impuesto estimado. Tax planning us 1040 Venta de, Venta de Anualidad Ganancia como ingreso ordinario, Intercambio exento de impuestos. Tax planning us 1040 Aplazamiento de la declaración de una ganancia Venta de vivienda, Base Ajustada Base ajustada, Ganancia aplazada de la venta de una vivienda. Tax planning us 1040 Aplazamientos electivos Límites, Aplazamientos electivos. Tax planning us 1040 Aportaciones, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida (see also Aportaciones para campañas políticas) Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Tax planning us 1040 Aportaciones a un fondo de ayuda económica, Aportaciones a un Fondo de Ayuda Económica Aportaciones para campañas políticas, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Aportes, Aportes para campañas políticas. Tax planning us 1040 (see also Aportes para campañas políticas) Aportes para campañas políticas, Aportes para campañas políticas. Tax planning us 1040 Apoyo administrativo, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Arreglos de ahorros para la jubilación, Reglas Especiales (see also Cuentas Roth IRA ) Aportaciones Crédito por (see Crédito por aportaciones a arreglos de ahorros para la jubilación) Arreglos de ahorros para la jubilación (IRA) Retención, Pensiones y Anualidades Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Reglas Especiales, Reinversiones, Arreglos de Ahorros para la Jubilación (Arreglos IRA), Reinversiones, Arreglos Roth IRA , Información adicional. Tax planning us 1040 (see also Reinversiones) 70 años y medio de edad Distribuciones obligatorias a, Dueños de arreglos IRA. Tax planning us 1040 , Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Límite a las aportaciones a, Regla de la edad de 70 años y medio. Tax planning us 1040 Abrir un arreglo, ¿Quién Puede Abrir un Arreglo IRA Tradicional? Dónde abrir un arreglo, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fecha de, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Aportaciones, Reglas Especiales, Arreglos de ahorros para la jubilación. Tax planning us 1040 Aportación a un arreglo Roth IRA para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Tax planning us 1040 Cómo indicar el año de la aportación, Cómo indicar el año de la aportación. Tax planning us 1040 en Exceso, Aportaciones en Exceso Fecha del, ¿Cuándo se Pueden Hacer Aportaciones? No deducibles, Aportaciones no Deducibles No se exigen anualmente, No es obligatorio hacer aportaciones. Tax planning us 1040 Presentación de la declaración antes de hacer una aportación, Presentación de la declaración antes de hacer una aportación. Tax planning us 1040 Retiro antes de la fecha de vencimiento, Aportaciones devueltas antes de la fecha de vencimiento del plazo de entrega de la declaración. Tax planning us 1040 Aportaciones en Exceso, Aportaciones en Exceso Aportaciones no deducibles, Aportaciones no Deducibles Impuestos sobre ganancias derivadas de, Impuestos sobre ganancias derivadas de aportaciones no deducibles. Tax planning us 1040 Retiro prematuro, Aportaciones no deducibles. Tax planning us 1040 Arreglos IRA heredados, Pensión o arreglo IRA heredado. Tax planning us 1040 , Arreglos IRA Heredados, Arreglos IRA heredados. Tax planning us 1040 Distribuciones obligatorias, Beneficiarios. Tax planning us 1040 Arreglos IRA Kay Bailey Hutchison del cónyuge, Recordatorios, Límite de aportaciones a los arreglos Kay Bailey Hutchison IRA para cónyuges. Tax planning us 1040 , Arreglo Kay Bailey Hutchison IRA para el cónyuge. Tax planning us 1040 , Si su cónyuge tiene cobertura. Tax planning us 1040 Base de costo, Base de costos. Tax planning us 1040 , Tributables en parte. Tax planning us 1040 Cargos administrativos, Honorarios por Administración de un Fideicomiso de Arreglos IRA Cómo declarar Distribuciones, Cómo declarar distribuciones tributables en la declaración. Tax planning us 1040 Recaracterización de aportaciones, Cómo declarar una recaracterización. Tax planning us 1040 Contribuyentes divorciados, Traspasos a Raíz de un Divorcio Crédito por aportaciones a arreglos de ahorros para la jubilación, Reglas Especiales Crédito por aportaciones a cuentas de ahorros para la jubilación, Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Deducción por, ¿Cuánto se Puede Deducir? Reducción paulatina, Reducción paulatina de la deducción. Tax planning us 1040 Definición de, Arreglos IRA Tradicionales Distribuciones A 59 años y medio de edad, Regla de la edad de 59 años y medio. Tax planning us 1040 , Excepciones. Tax planning us 1040 Distribuciones mínimas obligatorias (see este encabezamiento: Distribuciones obligatorias) (see este encabezamiento: Distribuciones obligatorias) Distribuciones obligatorias, Distribuciones obligatorias. Tax planning us 1040 , ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) Acumulaciones en exceso, Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) Edad de 59 años y medio para fines de la distribución, Regla de la edad de 59 años y medio. Tax planning us 1040 Excepción a la regla, Excepciones. Tax planning us 1040 Fecha de tributación, Arreglos IRA Tradicionales Formularios que debe presentar Formulario 1099-R para declarar distribuciones, Distribuciones declaradas en el Formulario 1099-R. Tax planning us 1040 Formularios que se han de utilizar El Formulario 8606 para aportaciones no deducibles, Recordatorios Honorarios de administración, Honorarios de fideicomisarios. Tax planning us 1040 , Honorarios de fideicomisarios. Tax planning us 1040 Honorarios por administración de un fideicomiso, Honorarios por Administración de un Fideicomiso de Arreglos IRA Imponibilidad, Excepciones. Tax planning us 1040 Distribuciones, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) Cálculo de, Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés). Tax planning us 1040 Ingresos ordinarios, distribuciones como, Ingresos ordinarios. Tax planning us 1040 Intereses devengados de, trato de, Recordatorios Límites a las aportaciones, ¿Cuánto se Puede Aportar?, Límite general. Tax planning us 1040 Más de 50 años de edad,, Límite general. Tax planning us 1040 Menos de 50 años de edad,, Límite general. Tax planning us 1040 Matrimonios (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) Multas, ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Aportaciones en Exceso, Aportaciones en Exceso Declaración de exceso de aportaciones no deducibles, Multa por declarar aportaciones en exceso. Tax planning us 1040 Distribuciones obligatorias, no realizar, ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias), Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) No se presenta el Formulario 8606 para aportaciones no deducibles, Recordatorios, Multa por no presentar el Formulario 8606. Tax planning us 1040 Transacciones prohibidas, Efecto sobre un arreglo IRA. Tax planning us 1040 Participantes en un plan del empleador para la jubilación, Si está cubierto por un plan del empleador para la jubilación. Tax planning us 1040 , Límite si se Tiene Cobertura bajo un Plan del Empleador Personas que trabajan por cuenta propia, Ingresos de trabajo por cuenta propia. Tax planning us 1040 Recaracterización de la aportación, Recaracterizaciones Remuneración, definida, ¿Qué es remuneración? Retención, Retención. Tax planning us 1040 Retiros, ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA?, Cómo tratar las aportaciones retiradas. Tax planning us 1040 Obligatorios (see este encabezamiento: Distribuciones obligatorias) Prematuros (see Retiro prematuro de una cuenta de intereses diferidos) Se permiten traspasos, ¿Puede Traspasar Activos de un Plan de Jubilación? A un arreglo Roth IRA, Traspasos a un arreglo Roth IRA. Tax planning us 1040 , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Tipos de, Tipos de arreglos IRA tradicionales. Tax planning us 1040 Transacciones prohibidas, Transacciones Prohibidas Traspasos de Fideicomisario a Fideicomisaro, Traspaso de Fideicomisario a Fideicomisario Arreglo IRA a arreglo Roth IRA , Métodos de conversión. Tax planning us 1040 Arreglos de ahorros para la jubilación designados Roth , Arreglos de ahorros para la jubilación designados Roth. Tax planning us 1040 , Arreglos de ahorros para la jubilación designados Roth. Tax planning us 1040 Definición, Arreglos de ahorros para la jubilación designados Roth. Tax planning us 1040 Arreglos IRA tradicionales (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Arreglos Roth IRA, Arreglos Roth IRA , Reinversión de un arreglo Roth IRA , Información adicional. Tax planning us 1040 (see also Reinversiones) Abrir un arreglo, ¿Cuándo se Puede Abrir un Arreglo Roth IRA? Aportaciones, ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? A un arreglo IRA tradicional para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. Tax planning us 1040 Aportaciones sólo a arreglos Roth IRA , Arreglos Roth IRA solamente. Tax planning us 1040 Ninguna deducción por, ¿Qué Es un Arreglo Roth IRA? Plazo para hacer, ¿Cuándo se Pueden Hacer Aportaciones? Aportaciones del cónyuge, ¿Se pueden hacer aportaciones a un arreglo Roth IRA a favor del cónyuge? Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Conversión, Conversiones Conversiones fallidas y recaracterizaciones, Recaracterizaciones Definición de, ¿Qué Es un Arreglo Roth IRA? Distribuciones Distribuciones calificadas, ¿Qué son las distribuciones calificadas? Edad Distribuciones hechas después de la edad de 59 años y medio, ¿Qué son las distribuciones calificadas? No exsite un límite para aportaciones, ¿Existe un límite de edad para las aportaciones? No se requiere determinada edad para recibir la distribución, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Efecto de los ingresos brutos ajustados modificados sobre las aportaciones (Tabla 17-3), Aportaciones no declaradas. Tax planning us 1040 Imponibilidad, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés), Ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés). Tax planning us 1040 Cálculo (Hoja de Trabajo 17-2), Hoja de Trabajo 17-2. Tax planning us 1040 Hoja de Trabajo Correspondiente a Ingresos Brutos Ajustados Modificados para Fines de un Arreglo Roth IRA Eliminación paulatina (Tabla 17-3), Aportaciones no declaradas. Tax planning us 1040 Límites a las aportaciones, ¿Cuánto se Puede Aportar? Más de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Tax planning us 1040 Menos de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. Tax planning us 1040 Multas Aportaciones de conversión retiradas dentro del plazo de 5 años, Impuestos adicionales sobre distribuciones de aportaciones de conversión y determinadas aportaciones de reinversión dentro del plazo de 5 años. Tax planning us 1040 Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Remuneración, definida, Remuneración. Tax planning us 1040 Retiros, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Aportaciones en Exceso, Retiro de aportaciones en exceso. Tax planning us 1040 No sujetas a impuestos, ¿Están Sujetas a Impuestos las Distribuciones? Traspaso de arreglo IRA a, Traspasos a un arreglo Roth IRA. Tax planning us 1040 , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Arrendadores (see Ingresos y gastos de alquiler) Artículos coleccionables Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Oro, plata, estampillas, monedas, gemas, etcétera. Tax planning us 1040 Ganancias o pérdidas de la venta o canje de, Deducción de los intereses de inversiones. Tax planning us 1040 Inversión de un arreglo IRA en, Inversión en Artículos Coleccionables, Excepción. Tax planning us 1040 Artículos domésticos, deducción caritativa por, Ropa y artículos domésticos. Tax planning us 1040 Artistas de actuación, Gastos de ciertos artistas de actuación. Tax planning us 1040 Gastos de negocio, Gastos de ciertos artistas de actuación. Tax planning us 1040 Artistas del espectáculo Gastos de estudios relacionados con el trabajo, Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Artistas y músicos, Ropa de Trabajo y Uniformes Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asignación estándar para comidas, Límite del 50% en comidas. Tax planning us 1040 , Asignación estándar para comidas. Tax planning us 1040 , Quién puede usar la asignación estándar para comidas. Tax planning us 1040 , Tarifa federal. Tax planning us 1040 , La asignación estándar para comidas. Tax planning us 1040 Cantidad de, Cantidad de asignación estándar para comidas. Tax planning us 1040 Prorrateo en días parciales de viaje, Cuándo prorratear la asignación estándar de comidas en días parciales de viaje. Tax planning us 1040 Zonas fuera de los Estados Unidos continentales, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Tax planning us 1040 Asignación para gastos diarios (see Viáticos) Asignaciones de subsistencia del Cuerpo de Paz, Cuerpo de Paz. Tax planning us 1040 Asignaciones por costo de vida, Asignaciones del gobierno por costo de vida. Tax planning us 1040 Asignaciones testamentarias, Pérdidas. Tax planning us 1040 , Regalos y herencias. Tax planning us 1040 , Ingresos procedentes de bienes recibidos como regalo. Tax planning us 1040 (see also Beneficiarios de caudales hereditarios) (see also Herencia) (see also Regalos) Asignaciones testamentarias (legados), Ingresos de herencias y de fideicomisos. Tax planning us 1040 (see also Beneficiarios de caudales hereditarios) Asistencia (see Ayuda con los impuestos) Asistencia de energía, Pagos para la reducción del costo de energía en invierno. Tax planning us 1040 Asistencia de estudios (see Becas de estudios y becas de investigación (de desarrollo profesional)) Asistencia en caso de desastre, Ataque terrorista o actividad militar. Tax planning us 1040 , Pagos de asistencia en caso de desastres. Tax planning us 1040 , Asistencia en caso de desastre. Tax planning us 1040 (see also Ataques terroristas) Demolición o reubicación por orden del gobierno de vivienda poco segura debido a, Pérdidas deducibles. Tax planning us 1040 Donaciones en efectivo hechas a damnificados, Regalos en efectivo. Tax planning us 1040 Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Tax planning us 1040 Reemplazo de bienes perdidos o dañados, Asistencia en caso de desastre. Tax planning us 1040 Robert T. Tax planning us 1040 Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Tax planning us 1040 Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) Ayuda para el desempleo, Tipos de compensación por desempleo. Tax planning us 1040 Subvenciones, Subvenciones de asistencia en caso de desastre. Tax planning us 1040 Subvenciones o pagos, Subvenciones de asistencia en caso de desastre. Tax planning us 1040 Asistencia para estudios, Deducción por Matrícula y Cuotas Escolares (see also Matrícula) Becas de estudios (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional) (see Becas de estudios y becas de investigación (de desarrollo profesional)) Becas de investigación, Becas de estudios y becas de investigación (becas de desarrollo profesional). Tax planning us 1040 Costo de matrícula (see Programas de matrícula calificados) Asistente EITC , Recordatorios Asociaciones cívicas Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida Asociaciones de abogados Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Asociaciones de abogados estatales Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Asociaciones de propietarios de casas Donaciones caritativas hechas a, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Asociaciones profesionales Reuniones y gastos de entretenimiento, Reuniones de asociaciones comerciales. Tax planning us 1040 Asunción de hipoteca, Asunción de hipoteca. Tax planning us 1040 Cargos que no se incluyen en la base, Cargos de liquidación. Tax planning us 1040 Ataques al Pentágono (see Ataques terroristas) Ataques al World Trade Center (see Ataques terroristas) Ataques terroristas Pagos por incapacidad para lesiones de, exclusión de impuesto, Pensiones por incapacidad. Tax planning us 1040 Pensiones por incapacidad de empleados federales, Ataque terrorista o actividad militar. Tax planning us 1040 Pérdidas por hecho fortuito debido a, Pérdidas deducibles. Tax planning us 1040 ATIN (Número de identificación del contribuyente para adopción), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Tax planning us 1040 Audífonos Como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Auditorías Documentación de gastos de viaje, Si se revisa su declaración de impuestos. Tax planning us 1040 Ausencia indefinida del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia indefinida. Tax planning us 1040 Ausencia temporal del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia temporal. Tax planning us 1040 Ausencias temporales, Ausencias temporales. Tax planning us 1040 , Ausencias temporales. Tax planning us 1040 Automóviles, Transporte, Transporte de escolares. Tax planning us 1040 , Gastos de Automóvil y Otros Gastos de Negocio del Empleado, Gastos de Automóvil (see also Tarifas estándar por millas) (see also Viaje y transporte) Accidentes que dan como resultado pérdida por hecho fortuito, Pérdidas deducibles. Tax planning us 1040 Determinación de valor, Valor de automóviles. Tax planning us 1040 Negligencia o acto intencionado como causa, Pérdidas no deducibles. Tax planning us 1040 Asignaciones de empleadores, Viáticos y Asignaciones para Automóvil Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital Cómo Declarar, Cómo Hacer la Declaración La Tabla 26-3 en la que se encuentran los formularios que se han de usar, Asignación para viáticos mayor a la tarifa federal. Tax planning us 1040 Deducciones conforme a la sección 179, Depreciación y deducciones de la sección 179. Tax planning us 1040 Depreciación, Depreciación y deducciones de la sección 179. Tax planning us 1040 Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Tax planning us 1040 Estacionamiento (see Cargos de estacionamiento) Estudios relacionados con el trabajo, transporte para, Uso de su automóvil. Tax planning us 1040 Formulario 2106 ó 2106-EZ, cómo llenar, Gastos de automóvil. Tax planning us 1040 Gastos de viaje relacionado con los negocios, Domicilio tributario distinto al hogar familiar. Tax planning us 1040 Gastos reales, Gastos de Automóvil, Gastos Reales de Automóvil Impuestos sobre bienes muebles, deducción de, Impuestos sobre Bienes Muebles Intereses sobre préstamos, no deducibles, Intereses Personales Libro azul para determinar el valor justo de mercado, Automóviles, barcos y aviones. Tax planning us 1040 Libros para determinar el valor justo de mercado, Valor de automóviles. Tax planning us 1040 Publicidad en el, Publicidad en el automóvil. Tax planning us 1040 Servicio prestado a institución benéfica, uso para, Gastos de automóvil. Tax planning us 1040 Tarifa fija y variable (FAVR, por sus siglas en inglés), Tarifa fija y variable (FAVR, por sus siglas en inglés). Tax planning us 1040 Transporte de herramientas o instrumentos, Transporte de herramientas o instrumentos. Tax planning us 1040 Transporte médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 , Transporte, Gastos de automóvil. Tax planning us 1040 Uso compartido de automóviles, Uso compartido de automóviles. Tax planning us 1040 Uso con fines comerciales y personales, asignación entre, Uso con fines comerciales y personales. Tax planning us 1040 , Separación de gastos. Tax planning us 1040 Vehículos alquilados, Alquiler de un automóvil. Tax planning us 1040 Venta, Pago Parcial u Otra Enajenación del Vehículo, Venta, pago parcial u otra enajenación del vehículo Automóviles, donaciones de, Automóviles, barcos y aviones. Tax planning us 1040 Aviones Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Tax planning us 1040 Aviones, donaciones de, Automóviles, barcos y aviones. Tax planning us 1040 Aviso, Documentos Básicos Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Recordatorios, Ayuda del IRS. Tax planning us 1040 , Ayuda Gratuita con la Preparación de la Declaración de Impuestos, Cómo Obtener Ayuda con los Impuestos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoramiento voluntario (Programa de Asistencia Voluntaria al Contribuyente (del Impuesto sobre el Ingreso)), Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoría voluntaria (programa de asistencia voluntaria al contribuyente (del impuesto sobre el ingreso)), Asesoría voluntaria con los impuestos. Tax planning us 1040 Ayuda doméstica, no hay exención por, Amas de llave, criados o sirvientes. Tax planning us 1040 Ayuda económica para estudios Provista por el empleador Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Tax planning us 1040 Ayuda para educación Provista por el empleador, Ayuda para Educación Ayuda para pago inicial o enganche, Ayuda para pago inicial (o enganche). Tax planning us 1040 Ayuda por Internet Asistente EITC , Recordatorios B Balneario (spa), Gastos de Balnearios Bancarrota Deuda cancelada no considerada ingreso, Deuda excluida. Tax planning us 1040 Bancos Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fondos de inversión del mercado monetario, Fondos de Inversión del Mercado Monetario Pérdidas de depósitos, cuando pérdidas por hecho fortuito Cómo declarar, Pérdidas de depósitos. Tax planning us 1040 Pérdidas de depósitos, cuando son pérdidas por hecho fortuito, Depósito en Instituciones Financieras Insolventes o en Quiebra, Pérdidas de Depósitos Servicio de inversión automático, determinación del período de tenencia, Servicio de inversión automático. Tax planning us 1040 Bancos de sangre Ninguna deducción caritativa por donaciones de sangre hechas a, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Valor de Tiempo o Servicios Barcos Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. Tax planning us 1040 Donaciones de, Automóviles, barcos y aviones. Tax planning us 1040 Base, Bienes Heredados Acciones o derechos de acciones, Base. Tax planning us 1040 Asignación entre uso comercial y personal, Introduction Base ajustada, Base Ajustada Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. Tax planning us 1040 , Tributables en parte. Tax planning us 1040 Bienes raíces, Bienes Raíces Bienes recibidos por servicios, Bienes Recibidos por Servicios Bienes restringidos, Bienes restringidos. Tax planning us 1040 Bonos, Acciones y Bonos, Prima de bonos. Tax planning us 1040 Compra por valor inferior, Compra por valor inferior. Tax planning us 1040 Conversión involuntaria, Conversiones Involuntarias Definición de, Introduction Deudas incobrables, Requisito de base en la deuda incobrable. Tax planning us 1040 Distinta a los costos, Base Distinta al Costo, Obligaciones exentas de impuestos. Tax planning us 1040 Distinta al costo, Sin pérdidas ni ganancias. Tax planning us 1040 Donaciones, Bienes Recibidos como Donación Intercambio de bienes del mismo tipo, Base de bienes recibidos. Tax planning us 1040 Mejoras a bienes raíces, Mejoras. Tax planning us 1040 Obligaciones exentas de impuestos Bonos, Obligaciones exentas de impuestos. Tax planning us 1040 Puntos que no se incluyen, Cargos de liquidación. Tax planning us 1040 , Puntos. Tax planning us 1040 Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge, Traspasos entre Cónyuges Venta de vivienda (see Venta de vivienda) Base ajustada, Base Ajustada, Ganancia aplazada de la venta de una vivienda. Tax planning us 1040 Aumentos a la base, Aumentos a la Base Deducción conforme a la sección 179, Depreciación y deducción conforme a la sección 179. Tax planning us 1040 Depreciación, Depreciación y deducción conforme a la sección 179. Tax planning us 1040 Disminuciones a la base, Disminuciones a la Base Donaciones, Bienes Recibidos como Donación Exclusión de subsidios por ahorro de energía, Exclusión de subsidios por sistemas de ahorro de energía. Tax planning us 1040 Mejoras, Mejoras. Tax planning us 1040 Servidumbres, Servidumbres (derechos de acceso a la propiedad). Tax planning us 1040 Tasaciones locales, Gravámenes por mejoras locales. Tax planning us 1040 Venta de vivienda (see Venta de vivienda) Ventas de bienes, Base ajustada. Tax planning us 1040 Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. Tax planning us 1040 , Tributables en parte. Tax planning us 1040 Bebidas alcohólicas Transacciones prohibidas de un arreglo IRA en, Artículos coleccionables. Tax planning us 1040 Becas, Becas. Tax planning us 1040 , Definición de ingreso bruto. Tax planning us 1040 , No Incluya lo Siguiente en la Manutención Total Becas de desarrollo profesional (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de desarrollo profesional, Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Ingreso del trabajo incluyendo, Definición del ingreso del trabajo. Tax planning us 1040 Becas de estudios y becas de investigación (de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional), Pago por servicios. Tax planning us 1040 Becas de investigación Asistencia para estudios, Becas de estudios y becas de investigación (becas de desarrollo profesional). Tax planning us 1040 Exclusión del ingreso bruto, Becas de estudios y becas de investigación (becas de desarrollo profesional). Tax planning us 1040 Becas de investigación (becas de desarrollo profesional) Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Tax planning us 1040 (see also Becas de estudios y becas de desarrollo profesional) Beneficiarios, Beneficiario de un caudal hereditario o fideicomiso. Tax planning us 1040 , Reinversiones por parte del cónyuge sobreviviente. Tax planning us 1040 , Ingresos de herencias y de fideicomisos. Tax planning us 1040 , Pérdidas. Tax planning us 1040 (see also Beneficiarios de caudales hereditarios) (see also Beneficiarios de fideicomiso) Beneficiarios de caudales hereditarios, Bienes Heredados Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés) (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Cómo recibir ingreso de caudal hereditario, Ingresos de herencias y de fideicomisos. Tax planning us 1040 , Ingreso actual que no se requiere distribuir. Tax planning us 1040 Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Tax planning us 1040 Pérdidas de herencia, Pérdidas. Tax planning us 1040 Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Tax planning us 1040 Beneficiarios de fideicomiso Cómo recibir ingreso de fideicomiso, Ingresos de herencias y de fideicomisos. Tax planning us 1040 , Ingreso actual que se requiere distribuir. Tax planning us 1040 , Ingreso actual que no se requiere distribuir. Tax planning us 1040 , Regalos y herencias. Tax planning us 1040 Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. Tax planning us 1040 Pérdidas de fideicomiso, Pérdidas. Tax planning us 1040 Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. Tax planning us 1040 Beneficions de jubilación de empleados ferroviarios Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Beneficios Desempleo, Compensación por desempleo. Tax planning us 1040 Beneficios acelerados por fallecimiento, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. Tax planning us 1040 Beneficios de asistencia pública, Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios de jubilación de empleados ferroviarios, Beneficios de jubilación de empleados ferroviarios. Tax planning us 1040 , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. Tax planning us 1040 , Anualidades de jubilación de empleados ferroviarios. Tax planning us 1040 Beneficios equivalentes de nivel 1 (beneficios equivalentes del Seguro Social (SSEB)), Anualidades de jubilación de empleados ferroviarios. Tax planning us 1040 Beneficios equivalentes de nivel 1 (beneficos equivalentes del Seguro Social (SSEB)), Introduction Casados que presentan la declaración por separado, Beneficios no sujetos a impuestos. Tax planning us 1040 Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. Tax planning us 1040 Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. Tax planning us 1040 Formulario RRB-1042S para extranjeros no residentes, Lo que no cubre este capítulo. Tax planning us 1040 Formulario RRB-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Tax planning us 1040 Reintegro de beneficios, Reintegro de beneficios. Tax planning us 1040 Retención No deducibles para propósitos del impuesto, Impuestos y Cargos que no Puede Deducir Retención para, Retención de impuestos e impuesto estimado. Tax planning us 1040 Beneficios de la jubilación del gobierno federal, Beneficios de la jubilación del gobierno federal. Tax planning us 1040 Beneficios de la jubilación para empleados ferroviarios Casados que presentan la declaración por separado, Reglas Especiales Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Tax planning us 1040 Retención, Pagos del Gobierno Federal Beneficios de minimis , Beneficios De Minimis (Mínimos) Beneficios de veteranos Ayuda económica para estudios Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. Tax planning us 1040 Beneficios del bienestar social, Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera). Tax planning us 1040 , Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios del empleado, Beneficios Marginales Tributables, Beneficios Marginales, Beneficios De Minimis (Mínimos) (see also Beneficios marginales) Beneficios del Seguro Social, Beneficios del Seguro Social. Tax planning us 1040 , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. Tax planning us 1040 Arreglos IRA para destinatarios de beneficios, Destinatarios de beneficios del Seguro Social. Tax planning us 1040 Casados que presentan la declaración por separado, Reglas Especiales, Beneficios no sujetos a impuestos. Tax planning us 1040 Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. Tax planning us 1040 Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. Tax planning us 1040 Empleador extranjero, Impuestos del Seguro Social y Medicare. Tax planning us 1040 Formulario SSA-1042S para extranjeros no residentes, Lo que no cubre este capítulo. Tax planning us 1040 Formulario SSA-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. Tax planning us 1040 Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Pagados por el empleador, Impuestos del Seguro Social y Medicare pagados por el empleador. Tax planning us 1040 Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. Tax planning us 1040 Propinas, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Reintegro de beneficios, Reintegro de beneficios. Tax planning us 1040 , Beneficios del Seguro Social reintegrados. Tax planning us 1040 Reintegros, Reintegros de Beneficios del Seguro Social Retención para, Pagos del Gobierno Federal, Retención de impuestos e impuesto estimado. Tax planning us 1040 No deducibles, Impuestos y Cargos que no Puede Deducir Seguro de vida colectivo a término, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Beneficios marginales Adopción, ayuda provista por el empleador, Ayuda para Adopción Aportaciones a un plan de ahorros médicos Archer MSA , Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). Tax planning us 1040 Ayuda para educación, Ayuda para Educación Beneficios de minimis , Beneficios De Minimis (Mínimos) Formulario W-2, Formulario W-2. Tax planning us 1040 Obsequios por fiestas, Obsequios por fiestas. Tax planning us 1040 Período contable, Período contable. Tax planning us 1040 Primas de seguro de vida colectivo a término fijo, Seguro de Vida Colectivo a Término Fijo Retención, Beneficios Marginales Tributables Seguro de accidente y de salud, Plan de Accidente o de Salud Servicios de planificación para la jubilación, Servicios de Planificación para la Jubilación Transporte, Transporte Beneficios para alimentos Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. Tax planning us 1040 Beneficios para veteranos, Beneficios para veteranos. Tax planning us 1040 Asistencia para estudios, Pagos del Departamento de Asuntos de Veteranos (VA). Tax planning us 1040 Clasificación retroactiva, Clasificación retroactiva hecha por el Departamento de Asuntos de Veteranos. Tax planning us 1040 Ley de prescripción especial, Ley de prescripción especial. Tax planning us 1040 Beneficios para veteranos (GI Bill), Pagos y asignaciones para la matrícula bajo la Ley de Beneficios para Veteranos (GI Bill). Tax planning us 1040 Beneficios por cierre patronal, Indemnización por huelga y cierre patronal. Tax planning us 1040 Beneficios por fallecimiento Acelerados, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. Tax planning us 1040 Funcionarios de seguridad pública fallecidos o asesinados en cumplimiento del deber, exclusión tributaria, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ganancias de un seguro de vida (see Seguro de vida) Beneficios por fallecimiento accidental, Beneficios por fallecimiento accidental. Tax planning us 1040 Beneficios por incapacidad Crédito por ingreso del trabajo, Formulario 4029. Tax planning us 1040 Beneficios sindicales por huelga, Indemnización por huelga y cierre patronal. Tax planning us 1040 Bicicleta Beneficio marginal, Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Tax planning us 1040 Bienes, Bienes Raíces, Bienes raíces comprados. Tax planning us 1040 , Si recupera la posesión de bienes raíces. Tax planning us 1040 (see also Bienes raíces) Hallados, Bienes hallados. Tax planning us 1040 Robados, Bienes robados. Tax planning us 1040 Bienes comerciales Base de depreciación, Base para propósitos de depreciación. Tax planning us 1040 Como donación, base ajustada por, Bienes comerciales. Tax planning us 1040 Uso de bien cambiado a, base ajustada para, Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Ventas o intercambios, Otras transacciones de bienes. Tax planning us 1040 Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. Tax planning us 1040 Bienes de capital Carbón y mineral de hierro, Carbón y mineral de hierro. Tax planning us 1040 Definición de, Bienes de Capital y Bienes que no Son de Capital Bienes gananciales, Ingresos de bienes gananciales. Tax planning us 1040 , Bienes gananciales. Tax planning us 1040 , Bienes gananciales. Tax planning us 1040 Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Leyes de los bienes gananciales. Tax planning us 1040 Casados que presentan la declaración por separado, Estados donde rige la ley de los bienes gananciales. Tax planning us 1040 Gastos médicos y dentales, Estados donde rige la ley de los bienes gananciales. Tax planning us 1040 Pensión para el cónyuge divorciado del cónyuge divorciado, diferencia de, Pagos que no son pensión para el cónyuge divorciado. Tax planning us 1040 Bienes hallados, Bienes hallados. Tax planning us 1040 Bienes muebles, Bienes muebles. Tax planning us 1040 (see also Pérdidas por hecho fortuito) Como bienes de capital, Bienes de Uso Personal Impuestos (see Impuestos sobre bienes muebles) Ingreso de alquiler, Alquileres de Bienes Muebles Robo de (see Pérdidas por robo) Bienes para inversión Propiedad de alquiler (see Ingresos y gastos de alquiler) Bienes perdidos, Dinero en Efectivo o Bienes Perdidos o Extraviados Cuando se considera pérdida por hecho fortuito, Propiedad extraviada o perdida. Tax planning us 1040 Bienes que generan ingresos Deducción de intereses sobre un préstamo para, Intereses por regalías o de alquiler que generen ingresos. Tax planning us 1040 Bienes raíces, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda, Ejemplos. Tax planning us 1040 , Base de Costo, Si recupera la posesión de bienes raíces. Tax planning us 1040 , Cantidad Deducible (see also Casas de vacaciones) (see also Hipotecas) Alquiler (see Ingresos y gastos de alquiler) Base, Bienes Raíces Cantidades relacionadas con bienes raíces que no puede deducir, Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Cargos de liquidación, Cargos de liquidación. Tax planning us 1040 Cargos detallados por servicios no deducibles, Cargos detallados por servicios. Tax planning us 1040 Como activos no de capital, Bienes de Capital y Bienes que no Son de Capital Costos de cierre, Cargos de liquidación. Tax planning us 1040 Definición de, Bienes Raíces Deterioro progresivo, no pérdida por hecho fortuito, Deterioro progresivo. Tax planning us 1040 Deuda comercial cancelada, trato de, Deuda excluida. Tax planning us 1040 División de los impuestos sobre bienes raíces, División de los impuestos sobre bienes raíces entre compradores y vendedores. Tax planning us 1040 Formulario 1099-S para declarar ganancias producto de ventas, Transacciones que se declaran en el Formulario 1099-S. Tax planning us 1040 , Formulario 1099-S. Tax planning us 1040 Impuestos de traspaso, Impuestos de traspaso (impuestos de timbre). Tax planning us 1040 Pérdida por hechos fortuitos, Bienes raíces. Tax planning us 1040 Período de tenencia, determinación de, Bienes raíces comprados. Tax planning us 1040 Puntos, Puntos Valor justo de mercado (FMV, por sus siglas en inglés), Valor justo de mercado (FMV). Tax planning us 1040 Bienes robados, Bienes robados. Tax planning us 1040 (see Pérdidas por robo) Bingo, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Boletos, Entradas a eventos. Tax planning us 1040 (see Gastos de entretenimiento) Bomberos Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Bomberos voluntarios Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Bomberos voluntarios. Tax planning us 1040 Donaciones caritativas hechas a, Ejemplos. Tax planning us 1040 Bonificaciones, Ingresos Suplementarios, Bonificaciones y premios. Tax planning us 1040 , Recompensas o bonificaciones para empleados. Tax planning us 1040 Bonos Ahorros, Bonos de Ahorro de los Estados Unidos, Bonos de la serie HH. Tax planning us 1040 , Bonos de la serie EE y de la serie I. Tax planning us 1040 Amortización de primas, Amortización de primas sobre bonos. Tax planning us 1040 , Prima Amortizable de Bonos Tributables Base ajustada para, Acciones y Bonos Bonos con descuento en el mercado, Bonos con descuento en el mercado. Tax planning us 1040 Bonos convertibles, Acciones y bonos convertibles. Tax planning us 1040 Cancelación de, Redención o cancelación de bonos. Tax planning us 1040 Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Acciones, derechos de suscripción y bonos. Tax planning us 1040 Descontados Pérdida o ganancia de capital, Instrumentos de Deuda Descontados Descuento de la emisión original, Descuento de la Emisión Original (OID) Emitidos con descuento, Descuento de la Emisión Original (OID) Exentos de impuestos, Obligaciones del Gobierno Estatal o Local Gobierno estatal o local, exento de impuestos, Bonos de gobiernos estatales y locales exentos de impuestos. Tax planning us 1040 Redención de, Redención o cancelación de bonos. Tax planning us 1040 Rescate de, Bonos de jubilación. Tax planning us 1040 Vendido con prima, cálculo de la base ajustada, Prima de bonos. Tax planning us 1040 Venta de, Bonos que se Venden Entre las Fechas de Pago de los Intereses Bonos con descuento en el mercado, Bonos con descuento en el mercado. Tax planning us 1040 Bonos de ahorros de la serie I, Bonos de la serie EE y de la serie I. Tax planning us 1040 Bonos de ahorros de las series EE y E, Bonos de la serie EE y de la serie I. Tax planning us 1040 (see Bonos de ahorros de los EE. Tax planning us 1040 UU. Tax planning us 1040 ) Bonos de ahorros de las series HH y H, Bonos de la serie HH. Tax planning us 1040 Bonos de ahorros de los EE. Tax planning us 1040 UU Intereses sobre, Intereses de bonos de ahorro calificados. Tax planning us 1040 Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge Bonos de ahorros de los Estados Unidos Educación, uso para, Reglas Especiales Bonos de cupones, Bonos de cupones. Tax planning us 1040 Bonos de la serie EE (see Bonos de ahorros de los EE. Tax planning us 1040 UU. Tax planning us 1040 ) Bonos del Tesoro, Títulos de deudas de los Estados Unidos. Tax planning us 1040 Bonos municipales, Obligaciones del Gobierno Estatal o Local Boy Scouts Donaciones caritativas hechas a, Ejemplos. Tax planning us 1040 , Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida Búsqueda de empleo Deducción de gastos por entrevistas, Gastos de entrevistas de empleo. Tax planning us 1040 C Cabeza de familia, Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Tax planning us 1040 , Cómo presentar la declaración. Tax planning us 1040 , Cabeza de Familia, Cómo presentar la declaración. Tax planning us 1040 , Cónyuge extranjero no residente. Tax planning us 1040 , Personas que Mantienen una Vivienda, Persona Calificada, Viudo que Reúne los Requisitos con Hijo Dependiente Cabildeo Donaciones para, no deducciones por donaciones, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Caja de seguridad, Alquiler de Caja de Seguridad Cálculo del impuesto, Cálculos Cantidades iguales, Cantidades iguales. Tax planning us 1040 Cantidades negativas, Cantidades negativas. Tax planning us 1040 Redondeo a dólares, Redondeo a dólares. Tax planning us 1040 Cálculo del impuesto y créditos, Cómo se Calcula la Deducción (see also Hojas de trabajo) Cálculos aproximados Gastos de viaje, Cómo Demostrar los Gastos Calificado, hijo, Hijo Calificado Calificado, pariente, Pariente Calificado Cámaras de comercio Donaciones caritativas hechas a, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Gastos de entretenimiento para asistir a reuniones, Reuniones de asociaciones comerciales. Tax planning us 1040 Cambio de dirección, Cambio de Dirección Cambio de nombre, Cambio de nombre. Tax planning us 1040 , Cambio de nombre. Tax planning us 1040 Canadá Contribuciones hechas a organizaciones caritativas en, Ciertas organizaciones caritativas extranjeras. Tax planning us 1040 Residente de, Requisito de Ciudadanía o Residencia, Hijo en Canadá o México. Tax planning us 1040 Cancelación de deuda, Deudas Canceladas Excepciones al trato como ingreso, Excepciones Candidatos a cargos públicos Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. Tax planning us 1040 Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Canje de bienes, Venta de Bienes (see also Venta de bienes) Bienes del mismo tipo y dinero traspasados, Intercambios parcialmente no sujetos a impuestos. Tax planning us 1040 , Bienes del mismo tipo y dinero traspasados. Tax planning us 1040 Declaración de, Cómo declarar el canje. Tax planning us 1040 Definición de, Qué es una Venta o Canje Formulario 8824 para declarar, Cómo declarar el canje. Tax planning us 1040 Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. Tax planning us 1040 Intercambio parcialmente no sujeto a impuestos, Intercambios parcialmente no sujetos a impuestos. Tax planning us 1040 , Intercambio parcialmente no sujeto a impuestos. Tax planning us 1040 Intercambio sujeto a impuestos, definición de, Intercambios Sujetos a Impuestos Intercambios de bienes similares, Intercambios de Bienes del Mismo Tipo Intercambios no sujetos a impuestos, Intercambios no Sujetos a Impuestos Intercambios no sujetos a impuestos: Período de tenencia, determinación de, Canjes no sujetos a impuestos. Tax planning us 1040 Canjes comerciales no sujetos a impuestos (see Intercambios exentos de impuestos) Canjes no sujetos a impuestos (see Intercambios exentos de impuestos) Intercambios no sujetos a impustos, Canjes no Sujetos a Impuestos Cantidades trasladadas a un ejercicio anterior Créditos tributarios comerciales trasladados a un ejercicio anterior, Excepciones para tipos especiales de reembolso. Tax planning us 1040 Cantidades trasladadas al año siguiente Donaciones caritativas, cuando la deducción sobrepasa los límites del ingreso bruto ajustado, Cantidades Trasladadas al Año Siguiente Intereses procedentes de inversiones, Límite sobre la Deducción Pérdida de capital, Ganancias y pérdidas a largo plazo. Tax planning us 1040 , Traslado de pérdida de capital. Tax planning us 1040 Hoja de trabajo, Cálculo de la cantidad trasladada al año siguiente. Tax planning us 1040 Capellanes Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Carbón y mineral de hierro, Carbón y mineral de hierro. Tax planning us 1040 Cargos, Cargos y depósitos. Tax planning us 1040 Cargos de afiliación (see tipo específico de organización ) Cargos de custodia, Cargos y Gastos Relacionados con la Inversión Cargos de estacionamiento Estadio deportivo, entretenimiento relacionado con los negocios sujeto al límite del 50%, Gastos incluidos. Tax planning us 1040 Gasto de viaje relacionado con los negocios, Cargos de estacionamiento y peaje. Tax planning us 1040 Gastos para desplazarse diariamente hasta su trabajo, Cargos de estacionamiento. Tax planning us 1040 Cargos de liquidación Transacciones de bienes raíces, Cargos de liquidación. Tax planning us 1040 Cargos de tasación, Cargos de Tasación Bienes donados, Cargos de Tasación No deducibles como intereses, Cantidades cobradas por servicios. Tax planning us 1040 Transacciones de bienes raíces, cuando las exige el prestamista, Cargos de liquidación. Tax planning us 1040 Cargos de tramitación, Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Cargos por cuidado de vida Pagados a una casa de retiro y designados para cuidado médico, posibilidad de deducir, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Cargos por emisión de cheques, Cargos por Emisión de Cheques de Cuenta Personal Cargos por estacionamiento Beneficio marginal provisto por el empleador Exclusión de los ingresos, Transporte Viajes para propósitos médicos, Gastos de automóvil. Tax planning us 1040 Cargos por financiamiento Tarjetas de crédito, contratos de venta al por menor a plazos, etc. Tax planning us 1040 , no deducibles, Intereses Personales Cargos por licencias Posibilidad de deducir, Impuestos y Cargos que no Puede Deducir Si no se pueden deducir, Lista de Gastos no Deducibles Cargos por servicios, Cargos Administrativos de los Planes de Reinversión de Dividendos Posibilidad de deducir, Cantidades que No Puede Deducir Tratados por el empleador como salario en vez de ingresos de propinas, Cargos por servicios. Tax planning us 1040 Cargos por servicios de notario, Notario público. Tax planning us 1040 No deducibles como intereses, Cantidades cobradas por servicios. Tax planning us 1040 Carteros rurales, Carteros rurales. Tax planning us 1040 Casado que presenta por separado Deducción por matrícula y, Quién No Puede Reclamar la Deducción Casado que presenta una declaración conjunta, Requisito 4. Tax planning us 1040 Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Casados que presentan la declaración por separado, Casados que Presentan la Declaración por Separado, Cómo presentar la declaración. Tax planning us 1040 , Reglas Especiales, Requisito 3. Tax planning us 1040 Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Beneficios del Seguro Social y de jubilación para empleados ferroviarios, Beneficios no sujetos a impuestos. Tax planning us 1040 Cómo presentar la declaración, Cómo presentar la declaración. Tax planning us 1040 Crédito por ingreso del trabajo, Reglas Especiales Créditos, trato de, Reglas Especiales Declaración conjunta del impuesto estatal y local sobre el ingreso presentada, pero declaraciones separadas del impuesto federal sobre el ingreso, Declaraciones conjuntas estatales y locales. Tax planning us 1040 Deducción de intereses sobre un préstamo de estudios, ¿Puede Reclamar la Deducción? Deducción por matrícula y, Deducción por Matrícula y Cuotas Escolares Deducciones Si cambia del método de las deducciones detalladas a otro, o viceversa, Personas casadas que presentan la declaración por separado. Tax planning us 1040 Trato de, Reglas Especiales Deducciones detalladas, Reglas Especiales, Personas casadas que presentan la declaración por separado. Tax planning us 1040 Uno de los cónyuges detalla las deducciones, por lo tanto, el otro debe detallarlas también, Personas que no reúnen los requisitos para la deducción estándar. Tax planning us 1040 Estados donde rige la ley de los bienes gananciales, Estados donde rige la ley de los bienes gananciales. Tax planning us 1040 Gastos médicos y dentales, Declaraciones por separado. Tax planning us 1040 Impuestos estatales y locales sobre los ingresos, Declaraciones federales separadas. Tax planning us 1040 Propiedad conyugal, asignación de impuestos sobre bienes raíces, Tenencia en su totalidad. Tax planning us 1040 Reinversiones, Reglas Especiales Traslado de pérdida de capital, Declaraciones conjuntas y separadas. Tax planning us 1040 Casas de alojamiento, Unidad habitable. Tax planning us 1040 Casas de vacaciones Cómo determinar si se usa como vivienda, Ejemplos. Tax planning us 1040 Gastos de alquiler, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda Puntos, Deducción Permitida en el Año del Pago Caudales hereditarios, Ingresos de herencias y de fideicomisos. Tax planning us 1040 , Bienes heredados de una persona que falleció en el año 2010. Tax planning us 1040 (see also Beneficiarios de caudales hereditarios) (see also Herencia) Impuesto, Impuestos y Cargos que no Puede Deducir, Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto (see also Impuesto sobre caudales hereditarios) Anualidad de sobreviviente, Deducción del impuesto sobre la herencia. Tax planning us 1040 Ingresos, Ingresos de herencias y de fideicomisos. Tax planning us 1040 Intereses procedentes de inversiones, Socios, accionistas y beneficiarios. Tax planning us 1040 Cementerios Donaciones caritativas hechas a, Tipos de Organizaciones Calificadas Centro de Ayuda al Contribuyente, Recordatorios Centros de rehabilitación para la adicción a alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Centros de rehabilitación para la adicción a drogas o alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Certificación firmada por un médico, Total y permanentemente incapacitado. Tax planning us 1040 Certificado de crédito hipotecario (MCC, por sus siglas en inglés), Quién reúne los requisitos. Tax planning us 1040 Certificado de dividendo diferido, Certificado de dividendo diferido. Tax planning us 1040 Certificados de depósito (CD), Certificados de depósito. Tax planning us 1040 , Arreglos de Ahorros para la Jubilación (Arreglos IRA) (see also Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Certificados del mercado monetario, Certificados de depósito y otras cuentas de intereses diferidos. Tax planning us 1040 Chantaje Pérdidas debido a, Robo Cheques Cheques cancelados como pruebas de gastos de viaje, Cheque cancelado. Tax planning us 1040 Como donaciones caritativas, Cheques. Tax planning us 1040 Recibo implícito de, Cheque recibido o disponible. Tax planning us 1040 Choferes con comisión Deducción de gastos, Empleados estatutarios. Tax planning us 1040 Cirugía estética No deducible como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Cirugía ocular Posibilidad de deducir como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Cirugía optativa No deducible como gasto médico, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Cirugía plástica No deducible como gasto médico cuando estética, Tabla 21-1. Tax planning us 1040 Lista de Gastos Médicos y Dentales. Tax planning us 1040 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Tax planning us 1040 Ciudadano de los Estados Unidos Crédito por ingreso del trabajo, Requisito 4. Tax planning us 1040 Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Ciudadano en reserva militar Aportaciones de cantidad igual, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. Tax planning us 1040 Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Ciudadano en reserva militar. Tax planning us 1040 Deducción por gasto de transporte, Personal en Reserva de las Fuerzas Armadas. Tax planning us 1040 Ciudadano o residente de los Estados Unidos, Requisito de Ciudadanía o Residencia Ciudadanos estadounidenses que viven en el extranjero, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos (see also Ciudadanos fuera de los EE. Tax planning us 1040 UU. Tax planning us 1040 ) Empleo (see Empleo en el extranjero) Ciudadanos fuera de los EE. Tax planning us 1040 UU. Tax planning us 1040 Empleo (see Empleo en el extranjero) Exclusión del ingreso del trabajo, Recordatorios Prórroga del plazo para presentar la declaración, Individuos/Personas Físicas Fuera de los Estados Unidos Requisitos para la presentación de la declaración, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Retención de distribuciones de un arreglo IRA , Distribuciones de un arreglo IRA enviadas fuera de los Estados Unidos. Tax planning us 1040 Viajes por motivo de negocio fuera de los EE. Tax planning us 1040 UU. Tax planning us 1040 , Viajes Fuera de los Estados Unidos, Viaje Principalmente por Motivo de Negocios, Viajes Principalmente por Motivos Personales Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Tax planning us 1040 Personas que trabajan por cuenta propia, Excepción 1 − Ningún control sustancial. Tax planning us 1040 Clero, Ministros de una orden religiosa. Tax planning us 1040 Dineros del seguro de vida cuando el capellán muere en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Donaciones que se pueden gastar a gusto suyo, no una donación caritativa deducible, Donaciones Hechas a Personas Físicas Pensiones, Pensión. Tax planning us 1040 Reglas especiales relativas a los ingresos, Clero Vivienda, Clero Impuestos sobre bienes raíces al recibir asignación para la vivienda, Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. Tax planning us 1040 Impuestos sobre bienes raíces al recibir subsidio de vivienda, Subsidio de vivienda para ministros de la iglesia y personal militar. Tax planning us 1040 Clientes, Gastos de Comidas y Gastos Imprevistos, Gastos de Entretenimiento (see also Gastos de entretenimiento) Gastos de viaje de, pagar, Asociado comercial. Tax planning us 1040 Viajes por motivo de negocio para visitar a, Gastos de Transporte Clubes de golf (see Clubes sociales (country clubs) ) Clubes de nocturno Cargos de admisión, límite del 50% sobre la deducción, Gastos incluidos. Tax planning us 1040 Clubes sociales Cuotas Deducción caritativa no permitida, Tabla 24-1. Tax planning us 1040 Ejemplo
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SOI Tax Stats - SOI Working Papers

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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Page Last Reviewed or Updated: 10-Mar-2014

The Tax Planning Us 1040

Tax planning us 1040 Publication 516 - Main Content Table of Contents U. Tax planning us 1040 S. Tax planning us 1040 Tax ReturnFiling Information Foreign Bank Accounts U. Tax planning us 1040 S. Tax planning us 1040 Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax planning us 1040 U. Tax planning us 1040 S. Tax planning us 1040 Tax Return Filing Information If you are a U. Tax planning us 1040 S. Tax planning us 1040 citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Tax planning us 1040 However, the special rules explained in the following discussions may apply to you. Tax planning us 1040 See also Tax Treaty Benefits, later. Tax planning us 1040 When To File and Pay Most individual tax returns cover a calendar year, January through December. Tax planning us 1040 The regular due date for these tax returns is April 15 of the following year. Tax planning us 1040 If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Tax planning us 1040 If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Tax planning us 1040 You must pay interest on any tax not paid by the regular due date. Tax planning us 1040 Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Tax planning us 1040 See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Tax planning us 1040 If your return is filed late, the postmark or delivery service date does not determine the date of filing. Tax planning us 1040 In that case, your return is considered filed when it is received by the IRS. Tax planning us 1040 Extensions You may be able to get an extension of time to file your return and pay your tax. Tax planning us 1040 Automatic 2-month extension. Tax planning us 1040   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Tax planning us 1040 S. Tax planning us 1040 citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Tax planning us 1040 To get this extension, you must attach a statement to your return explaining how you qualified. Tax planning us 1040 You will owe interest on any tax not paid by the regular due date of your return. Tax planning us 1040 Married taxpayers. Tax planning us 1040   If you file a joint return, either you or your spouse can qualify for the automatic extension. Tax planning us 1040 If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Tax planning us 1040 Additional extension. Tax planning us 1040   You can apply for an additional extension of time to file your return by filing Form 4868. Tax planning us 1040 You must file Form 4868 by the due date for your income tax return. Tax planning us 1040   Generally, you must file it by April 15. Tax planning us 1040 However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Tax planning us 1040 Check the box on line 8 of Form 4868. Tax planning us 1040 Payment of tax. Tax planning us 1040   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Tax planning us 1040 The late-payment penalty applies if, through withholding, etc. Tax planning us 1040 , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Tax planning us 1040 Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Tax planning us 1040 Electronic filing. Tax planning us 1040   You can file for the additional extension by phone, using your home computer, or through a tax professional. Tax planning us 1040 See Form 4868 for more information. Tax planning us 1040 Limit on additional extensions. Tax planning us 1040   You generally cannot get a total extension of more than 6 months. Tax planning us 1040 However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Tax planning us 1040   For more information, see Publication 54. Tax planning us 1040 Foreign Bank Accounts You must file Form TD F 90-22. Tax planning us 1040 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Tax planning us 1040 This applies if the combined assets in the account(s) were more than $10,000. Tax planning us 1040 Do not include accounts in a U. Tax planning us 1040 S. Tax planning us 1040 military banking facility operated by a U. Tax planning us 1040 S. Tax planning us 1040 financial institution. Tax planning us 1040 File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Tax planning us 1040 Do not attach it to Form 1040. Tax planning us 1040 If you are required to file Form TD F 90-22. Tax planning us 1040 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Tax planning us 1040 You also may be required to file Form 8938 with your U. Tax planning us 1040 S. Tax planning us 1040 income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Tax planning us 1040 For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Tax planning us 1040 For more information, see Form 8938 and its instructions. Tax planning us 1040 U. Tax planning us 1040 S. Tax planning us 1040 Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Tax planning us 1040 If you are a U. Tax planning us 1040 S. Tax planning us 1040 citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Tax planning us 1040 S. Tax planning us 1040 law. Tax planning us 1040 This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Tax planning us 1040 If you are a nonresident alien, your income from sources outside the United States is not subject to U. Tax planning us 1040 S. Tax planning us 1040 tax. Tax planning us 1040 Foreign Earned Income Exclusion Employees of the U. Tax planning us 1040 S. Tax planning us 1040 Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Tax planning us 1040 S. Tax planning us 1040 Government as an employee. Tax planning us 1040 But see Other Employment, later. Tax planning us 1040 Special Situations In the following two situations, your pay is from the U. Tax planning us 1040 S. Tax planning us 1040 Government and does not qualify for the foreign earned income exclusion. Tax planning us 1040 U. Tax planning us 1040 S. Tax planning us 1040 agency reimbursed by foreign country. Tax planning us 1040   If you are a U. Tax planning us 1040 S. Tax planning us 1040 Government employee paid by a U. Tax planning us 1040 S. Tax planning us 1040 agency to perform services in a foreign country, your pay is from the U. Tax planning us 1040 S. Tax planning us 1040 Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax planning us 1040 This is true even if the U. Tax planning us 1040 S. Tax planning us 1040 agency is reimbursed by the foreign government. Tax planning us 1040 Employees of post exchanges, etc. Tax planning us 1040   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Tax planning us 1040 S. Tax planning us 1040 Government, the earnings you receive are paid by the U. Tax planning us 1040 S. Tax planning us 1040 Government. Tax planning us 1040 This is true whether they are paid from appropriated or nonappropriated funds. Tax planning us 1040 These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax planning us 1040 Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Tax planning us 1040 Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Tax planning us 1040 In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Tax planning us 1040 S. Tax planning us 1040 citizens or green card holders. Tax planning us 1040 Consequently, if you are a U. Tax planning us 1040 S. Tax planning us 1040 citizen or green card holder, you will generally not be entitled to reduce your U. Tax planning us 1040 S. Tax planning us 1040 tax on your government pay. Tax planning us 1040 If you are neither a U. Tax planning us 1040 S. Tax planning us 1040 citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Tax planning us 1040 Review the treaty text carefully. Tax planning us 1040 U. Tax planning us 1040 S. Tax planning us 1040 citizens must always file Form 1040. Tax planning us 1040 Non-U. Tax planning us 1040 S. Tax planning us 1040 citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Tax planning us 1040 If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Tax planning us 1040 Most income tax treaties contain an article providing relief from double taxation. Tax planning us 1040 Many treaties contain special foreign tax credit rules for U. Tax planning us 1040 S. Tax planning us 1040 citizens who are residents of a treaty country. Tax planning us 1040 For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Tax planning us 1040 Allowances, Differentials, and Special Pay Most payments received by U. Tax planning us 1040 S. Tax planning us 1040 Government civilian employees for working abroad, including pay differentials, are taxable. Tax planning us 1040 However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Tax planning us 1040 The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Tax planning us 1040 Pay differentials. Tax planning us 1040   Pay differentials you receive as financial incentives for employment abroad are taxable. Tax planning us 1040 Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Tax planning us 1040   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Tax planning us 1040 The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Tax planning us 1040 Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Tax planning us 1040 Foreign areas allowances. Tax planning us 1040   Certain foreign areas allowances are tax free. Tax planning us 1040 Your employer should not have included these allowances as wages on your Form W-2. Tax planning us 1040   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Tax planning us 1040 Title I, chapter 9, of the Foreign Service Act of 1980. Tax planning us 1040 Section 4 of the Central Intelligence Agency Act of 1949, as amended. Tax planning us 1040 Title II of the Overseas Differentials and Allowances Act. Tax planning us 1040 Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Tax planning us 1040 These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Tax planning us 1040 Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Tax planning us 1040 Cost-of-living allowances. Tax planning us 1040   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Tax planning us 1040 The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Tax planning us 1040 Cost-of-living allowances are not included on your Form W-2. Tax planning us 1040 Federal court employees. Tax planning us 1040   If you are a federal court employee, the preceding paragraph also applies to you. Tax planning us 1040 The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Tax planning us 1040 American Institute in Taiwan. Tax planning us 1040   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Tax planning us 1040 S. Tax planning us 1040 tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Tax planning us 1040 S. Tax planning us 1040 Government. Tax planning us 1040 Federal reemployment payments after serving with an international organization. Tax planning us 1040   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Tax planning us 1040 These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Tax planning us 1040 Allowances or reimbursements for travel and transportation expenses. Tax planning us 1040   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Tax planning us 1040 Lodging furnished to a principal representative of the United States. Tax planning us 1040   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Tax planning us 1040 However, amounts paid by the U. Tax planning us 1040 S. Tax planning us 1040 government for your usual costs of operating and maintaining your household are taxable. Tax planning us 1040 If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Tax planning us 1040 Peace Corps. Tax planning us 1040   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Tax planning us 1040 Taxable allowances. Tax planning us 1040   The following allowances must be included on your Form W-2 and reported on your return as wages. Tax planning us 1040 If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Tax planning us 1040 The part of living allowances designated by the Director of the Peace Corps as basic compensation. Tax planning us 1040 This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Tax planning us 1040 Leave allowances. Tax planning us 1040 Readjustment allowances or “termination payments. Tax planning us 1040 ” Taxable allowances are considered received by you when credited to your account. Tax planning us 1040 Example. Tax planning us 1040 Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Tax planning us 1040 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Tax planning us 1040 Nontaxable allowances. Tax planning us 1040   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Tax planning us 1040 These allowances should not be included on your Form W-2. Tax planning us 1040 These allowances are tax free whether paid by the U. Tax planning us 1040 S. Tax planning us 1040 Government or the foreign country in which you are stationed. Tax planning us 1040 Other Income Other employment. Tax planning us 1040   If, in addition to your U. Tax planning us 1040 S. Tax planning us 1040 government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Tax planning us 1040 In addition, if your spouse is a U. Tax planning us 1040 S. Tax planning us 1040 citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Tax planning us 1040 For more information, see Publication 54. Tax planning us 1040 The tax treaty rules relating to income from personal services generally apply to income from private employment. Tax planning us 1040 As discussed above, the saving clause applies to you if you are a U. Tax planning us 1040 S. Tax planning us 1040 citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Tax planning us 1040 Sale of personal property. Tax planning us 1040   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Tax planning us 1040 S. Tax planning us 1040 dollars, the excess of the amount received in U. Tax planning us 1040 S. Tax planning us 1040 dollars over the cost or other basis of the property is a capital gain. Tax planning us 1040 Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Tax planning us 1040 However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Tax planning us 1040 Sale of your home. Tax planning us 1040   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Tax planning us 1040 Losses are not deductible. Tax planning us 1040   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Tax planning us 1040 Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Tax planning us 1040   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Tax planning us 1040   For detailed information on selling your home, see Publication 523. Tax planning us 1040 Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Tax planning us 1040 Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Tax planning us 1040 These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Tax planning us 1040 Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Tax planning us 1040 Your tax home is not limited to the Embassy, consulate, or duty station. Tax planning us 1040 It includes the entire city or general area in which your principal place of employment is located. Tax planning us 1040 Traveling away from home. Tax planning us 1040   You are traveling away from home if you meet both of the following requirements. Tax planning us 1040 Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Tax planning us 1040 You need to get sleep or rest to meet the demands of your work while away from home. Tax planning us 1040 This requirement is not satisfied by merely napping in your car. Tax planning us 1040 You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Tax planning us 1040 Temporary assignment. Tax planning us 1040   If your assignment or job away from your tax home is temporary, your tax home does not change. Tax planning us 1040 You are considered to be away from home for the whole period, and your travel expenses are deductible. Tax planning us 1040 Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Tax planning us 1040   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Tax planning us 1040 An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Tax planning us 1040   You must determine whether your assignment is temporary or indefinite when you start work. Tax planning us 1040 If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Tax planning us 1040 Employment that is initially temporary may become indefinite due to changed circumstances. Tax planning us 1040 A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Tax planning us 1040 Exception for federal crime investigations or prosecutions. Tax planning us 1040   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Tax planning us 1040 This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Tax planning us 1040 Limit on meals and entertainment. Tax planning us 1040   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Tax planning us 1040 However, the limit does not apply to expenses reimbursed under a U. Tax planning us 1040 S. Tax planning us 1040 Government expense allowance arrangement. Tax planning us 1040 Individuals subject to hours of service limits. Tax planning us 1040   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Tax planning us 1040   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Tax planning us 1040 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Tax planning us 1040 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Tax planning us 1040 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Tax planning us 1040 Certain merchant mariners who are under Coast Guard regulations. Tax planning us 1040 Primary purpose of trip must be for business. Tax planning us 1040   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Tax planning us 1040 However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Tax planning us 1040   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Tax planning us 1040 This applies even if you engage in business activities while there. Tax planning us 1040 However, you can deduct any expenses while at your destination that are directly related to your business. Tax planning us 1040 Expenses paid for others. Tax planning us 1040   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Tax planning us 1040 Home leave. Tax planning us 1040   The Foreign Service Act requires U. Tax planning us 1040 S. Tax planning us 1040 citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Tax planning us 1040 This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Tax planning us 1040   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Tax planning us 1040 You must be able to verify these amounts in order to claim them. Tax planning us 1040 Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Tax planning us 1040 More information. Tax planning us 1040   See chapter 1 of Publication 463 for more information on travel expenses. Tax planning us 1040 Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Tax planning us 1040 Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Tax planning us 1040 They do not include expenses you have when traveling away from home overnight. Tax planning us 1040 Those expenses are deductible as travel expenses and are discussed earlier. Tax planning us 1040 Commuting. Tax planning us 1040   You cannot deduct your transportation costs of going between your home and your regular business location. Tax planning us 1040 These costs are personal commuting expenses. Tax planning us 1040   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Tax planning us 1040   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Tax planning us 1040 More information. Tax planning us 1040   For more information on transportation expenses, see chapter 4 of Publication 463. Tax planning us 1040 Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Tax planning us 1040 Membership dues. Tax planning us 1040   You can deduct membership dues you pay to professional societies that relate to your business or profession. Tax planning us 1040 Subscriptions. Tax planning us 1040   You can deduct subscriptions to professional publications that relate to your business or profession. Tax planning us 1040 Educational expenses. Tax planning us 1040   Generally, educational expenses are considered to be personal expenses and are not deductible. Tax planning us 1040 However, under some circumstances, educational expenses are deductible as business expenses. Tax planning us 1040   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Tax planning us 1040   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Tax planning us 1040 These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Tax planning us 1040   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Tax planning us 1040    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Tax planning us 1040 However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Tax planning us 1040 These benefits are explained in Publication 970. Tax planning us 1040 Foreign service representation expenses. Tax planning us 1040   If you are an employee of the U. Tax planning us 1040 S. Tax planning us 1040 Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Tax planning us 1040 If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Tax planning us 1040 You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Tax planning us 1040 The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Tax planning us 1040    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Tax planning us 1040 These rules are explained in Publication 463. Tax planning us 1040 Representation expenses. Tax planning us 1040   These are expenses that further the interest of the United States abroad. Tax planning us 1040 They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Tax planning us 1040 They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Tax planning us 1040   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Tax planning us 1040 These regulations are available on the Internet at www. Tax planning us 1040 state. Tax planning us 1040 gov/m/a/als. Tax planning us 1040 Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Tax planning us 1040 ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Tax planning us 1040 Impairment-related work expenses. Tax planning us 1040   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Tax planning us 1040 Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Tax planning us 1040 These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Tax planning us 1040 They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Tax planning us 1040 Loss on conversion of U. Tax planning us 1040 S. Tax planning us 1040 dollars into foreign currency. Tax planning us 1040   The conversion of U. Tax planning us 1040 S. Tax planning us 1040 dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Tax planning us 1040 Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Tax planning us 1040 For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Tax planning us 1040 The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Tax planning us 1040 You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Tax planning us 1040 For each trip away from home, the dates you left and returned and the number of days spent on business. Tax planning us 1040 The destination or area of your travel, described by the name of the city, town, or similar designation. Tax planning us 1040 The business reason for your travel or the business benefit gained or expected to be gained from your travel. Tax planning us 1040 How to record your expenses. Tax planning us 1040   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Tax planning us 1040 They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Tax planning us 1040 You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Tax planning us 1040   Each expense should be recorded separately in your records. Tax planning us 1040 However, some items can be totaled in reasonable categories. Tax planning us 1040 You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Tax planning us 1040 You may record tips separately or with the cost of the service. Tax planning us 1040    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Tax planning us 1040 It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Tax planning us 1040 Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Tax planning us 1040 It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Tax planning us 1040    A canceled check by itself does not prove a business cost. Tax planning us 1040 You must have other evidence to show that the check was used for a business purpose. Tax planning us 1040 Your records must be timely. Tax planning us 1040   Record the elements for the expense in your account book or other record at or near the time of the expense. Tax planning us 1040 A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Tax planning us 1040 Confidential information. Tax planning us 1040   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Tax planning us 1040 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Tax planning us 1040 How To Report Business Expenses As a U. Tax planning us 1040 S. Tax planning us 1040 Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Tax planning us 1040 If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Tax planning us 1040 However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Tax planning us 1040 If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Tax planning us 1040 Form 2106 or Form 2106-EZ. Tax planning us 1040   You must complete Form 2106 or 2106-EZ to deduct your expenses. Tax planning us 1040 Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Tax planning us 1040 Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Tax planning us 1040 Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Tax planning us 1040 Form 2106-EZ. Tax planning us 1040   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Tax planning us 1040 You can use Form 2106-EZ if you meet both of the following conditions. Tax planning us 1040 You are not reimbursed by your employer for any expenses. Tax planning us 1040 (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Tax planning us 1040 ) If you claim car expenses, you use the standard mileage rate. Tax planning us 1040 Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Tax planning us 1040 Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Tax planning us 1040 However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Tax planning us 1040 S. Tax planning us 1040 Government employee. Tax planning us 1040 To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Tax planning us 1040 Closely related to the start of work. Tax planning us 1040   The move must be closely related, both in time and in place, to the start of work at the new location. Tax planning us 1040 In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Tax planning us 1040   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Tax planning us 1040 A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Tax planning us 1040 Distance test. Tax planning us 1040   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Tax planning us 1040 If you did not have an old job location, your new job location must be at least 50 miles from your former home. Tax planning us 1040 Time test. Tax planning us 1040   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Tax planning us 1040 Deductible moving expenses. Tax planning us 1040   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Tax planning us 1040    The cost of your meals is not a deductible moving expense. Tax planning us 1040   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Tax planning us 1040 For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Tax planning us 1040 Expenses must be reasonable. Tax planning us 1040   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax planning us 1040 For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax planning us 1040 Members of your household. Tax planning us 1040   A member of your household includes anyone who has both your former home and new home as his or her home. Tax planning us 1040 It does not include a tenant or employee unless you can claim that person as a dependent. Tax planning us 1040 Retirees. Tax planning us 1040   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Tax planning us 1040 You do not have to meet the time test described earlier. Tax planning us 1040 Survivors. Tax planning us 1040   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Tax planning us 1040 The move must begin within 6 months after the decedent's death. Tax planning us 1040 It must be from the decedent's former home outside the United States, and that home must also have been your home. Tax planning us 1040 You do not have to meet the time test described earlier. Tax planning us 1040 How to report moving expenses. Tax planning us 1040   Use Form 3903 to report your moving expenses and figure your allowable deduction. Tax planning us 1040 Claim the deduction as an adjustment to income on Form 1040. Tax planning us 1040 (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Tax planning us 1040 ) Reimbursements. Tax planning us 1040   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Tax planning us 1040 You also must include in gross income reimbursements paid to you under a nonaccountable plan. Tax planning us 1040 However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Tax planning us 1040 Additional information. Tax planning us 1040   For additional information about moving expenses, see Publication 521. Tax planning us 1040 Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Tax planning us 1040 Contributions. Tax planning us 1040   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Tax planning us 1040 You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Tax planning us 1040 For more information, see Publication 526, Charitable Contributions. Tax planning us 1040 Real estate tax and home mortgage interest. Tax planning us 1040   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Tax planning us 1040 You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Tax planning us 1040 Example. Tax planning us 1040 Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Tax planning us 1040 During the year, Adam used the allowance, with other funds, to provide a home for himself. Tax planning us 1040 His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Tax planning us 1040 Adam did not have any other expenses related to providing a home for himself. Tax planning us 1040 Adam must reduce his deductions for home mortgage interest and real estate taxes. Tax planning us 1040 He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Tax planning us 1040 The result is 3/4. Tax planning us 1040 Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Tax planning us 1040 He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Tax planning us 1040 Exception to the reduction. Tax planning us 1040   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Tax planning us 1040 Required statement. Tax planning us 1040   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Tax planning us 1040 The statement must contain all of the following information. Tax planning us 1040 The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Tax planning us 1040 The amount of otherwise deductible expenses attributable to each type of tax-free income. Tax planning us 1040 The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Tax planning us 1040 An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Tax planning us 1040   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Tax planning us 1040 Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Tax planning us 1040 S. Tax planning us 1040 income tax liability or deduct them as an itemized deduction when figuring your taxable income. Tax planning us 1040 Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Tax planning us 1040 Foreign tax credit. Tax planning us 1040   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Tax planning us 1040 If you choose to figure a credit against your U. Tax planning us 1040 S. Tax planning us 1040 tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Tax planning us 1040 S. Tax planning us 1040 income tax return. Tax planning us 1040    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Tax planning us 1040 If all your foreign income is exempt from U. Tax planning us 1040 S. Tax planning us 1040 tax, you will not be able to claim a foreign tax credit. Tax planning us 1040   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Tax planning us 1040 Exemption from limit. Tax planning us 1040   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Tax planning us 1040 Your only foreign income is passive income, such as interest, dividends, and royalties. Tax planning us 1040 The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Tax planning us 1040 The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Tax planning us 1040 If you make the election, you can claim a foreign tax credit without filing Form 1116. Tax planning us 1040 However, you cannot carry back or carry over any unused foreign tax to or from this year. Tax planning us 1040 See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Tax planning us 1040 Foreign tax deduction. Tax planning us 1040   If you choose to deduct all foreign income taxes on your U. Tax planning us 1040 S. Tax planning us 1040 income tax return, itemize the deduction on Schedule A (Form 1040). Tax planning us 1040 You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Tax planning us 1040 Example. Tax planning us 1040 Dennis and Christina are married and live and work in Country X. Tax planning us 1040 Dennis works for the U. Tax planning us 1040 S. Tax planning us 1040 Government and Christina is employed by a private company. Tax planning us 1040 They pay income tax to Country X on Christina's income only. Tax planning us 1040 Dennis and Christina file a joint tax return and exclude all of Christina's income. Tax planning us 1040 They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Tax planning us 1040 Deduction for other foreign taxes. Tax planning us 1040   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Tax planning us 1040 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Tax planning us 1040   You can deduct real property taxes you pay that are imposed on you by a foreign country. Tax planning us 1040 You take this deduction on Schedule A (Form 1040). Tax planning us 1040 You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Tax planning us 1040 More information. Tax planning us 1040   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Tax planning us 1040 Local (Foreign) Tax Return As a U. Tax planning us 1040 S. Tax planning us 1040 Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Tax planning us 1040 Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Tax planning us 1040 Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Tax planning us 1040 Review the treaty text carefully to determine whether your U. Tax planning us 1040 S. Tax planning us 1040 Government remuneration is taxable in the host country. Tax planning us 1040 You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Tax planning us 1040 If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Tax planning us 1040 If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Tax planning us 1040 Most income tax treaties contain an article providing relief from double taxation. Tax planning us 1040 Many treaties contain special foreign tax credit rules for U. Tax planning us 1040 S. Tax planning us 1040 citizens who are residents of a treaty country. Tax planning us 1040 For more information about the foreign tax credit, see Foreign Taxes, earlier. Tax planning us 1040 Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Tax planning us 1040 For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Tax planning us 1040 Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Tax planning us 1040 Check with the appropriate U. Tax planning us 1040 S. Tax planning us 1040 Embassy for more information. Tax planning us 1040 Double Withholding If your U. Tax planning us 1040 S. Tax planning us 1040 government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Tax planning us 1040 S. Tax planning us 1040 tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Tax planning us 1040 S. Tax planning us 1040 income tax return on this income. Tax planning us 1040 Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Tax planning us 1040 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax planning us 1040 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax planning us 1040 Free help with your tax return. Tax planning us 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax planning us 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Tax planning us 1040 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax planning us 1040 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax planning us 1040 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax planning us 1040 To find the nearest VITA or TCE site, visit IRS. Tax planning us 1040 gov or call 1-800-906-9887 or 1-800-829-1040. Tax planning us 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax planning us 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax planning us 1040 aarp. Tax planning us 1040 org/money/taxaide or call 1-888-227-7669. Tax planning us 1040   For more information on these programs, go to IRS. Tax planning us 1040 gov and enter “VITA” in the search box. Tax planning us 1040 Internet. Tax planning us 1040 You can access the IRS website at IRS. Tax planning us 1040 gov 24 hours a day, 7 days a week to: E-file your return. Tax planning us 1040 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax planning us 1040 Check the status of your 2012 refund. Tax planning us 1040 Go to IRS. Tax planning us 1040 gov and click on Where’s My Refund. Tax planning us 1040 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax planning us 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax planning us 1040 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax planning us 1040 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Tax planning us 1040 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax planning us 1040 So in a change from previous filing seasons, you won't get an estimated refund date right away. Tax planning us 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax planning us 1040 You can obtain a free transcript online at IRS. Tax planning us 1040 gov by clicking on Order a Return or Account Transcript under “Tools. Tax planning us 1040 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Tax planning us 1040 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Tax planning us 1040 Download forms, including talking tax forms, instructions, and publications. Tax planning us 1040 Order IRS products. Tax planning us 1040 Research your tax questions. Tax planning us 1040 Search publications by topic or keyword. Tax planning us 1040 Use the Internal Revenue Code, regulations, or other official guidance. Tax planning us 1040 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax planning us 1040 Figure your withholding allowances using the IRS Withholding Calculator at www. Tax planning us 1040 irs. Tax planning us 1040 gov/individuals. Tax planning us 1040 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Tax planning us 1040 gov by typing Alternative Minimum Tax Assistant in the search box. Tax planning us 1040 Sign up to receive local and national tax news by email. Tax planning us 1040 Get information on starting and operating a small business. Tax planning us 1040 Phone. Tax planning us 1040 Many services are available by phone. Tax planning us 1040   Ordering forms, instructions, and publications. Tax planning us 1040 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Tax planning us 1040 You should receive your order within 10 days. Tax planning us 1040 Asking tax questions. Tax planning us 1040 Call the IRS with your tax questions at 1-800-829-1040. Tax planning us 1040 Solving problems. Tax planning us 1040 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Tax planning us 1040 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax planning us 1040 Call your local Taxpayer Assistance Center for an appointment. Tax planning us 1040 To find the number, go to www. Tax planning us 1040 irs. Tax planning us 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax planning us 1040 TTY/TDD equipment. Tax planning us 1040 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax planning us 1040 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Tax planning us 1040 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax planning us 1040 gsa. Tax planning us 1040 gov/fedrelay. Tax planning us 1040 TeleTax topics. Tax planning us 1040 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax planning us 1040 Checking the status of your 2012 refund. Tax planning us 1040 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Tax planning us 1040 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax planning us 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax planning us 1040 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax planning us 1040 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax planning us 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax planning us 1040 Outside the U. Tax planning us 1040 S. Tax planning us 1040 If you are outside the United States, taxpayer assistance is available at the following U. Tax planning us 1040 S Embassies or consulate. Tax planning us 1040 Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Tax planning us 1040 If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Tax planning us 1040 If you are in a U. Tax planning us 1040 S. Tax planning us 1040 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Tax planning us 1040 S. Tax planning us 1040 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Tax planning us 1040 Evaluating the quality of our telephone services. Tax planning us 1040 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax planning us 1040 One method is for a second IRS representative to listen in on or record random telephone calls. Tax planning us 1040 Another is to ask some callers to complete a short survey at the end of the call. Tax planning us 1040 Walk-in. Tax planning us 1040 Some products and services are available on a walk-in basis. Tax planning us 1040   Products. Tax planning us 1040 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax planning us 1040 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax planning us 1040 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax planning us 1040 Services. Tax planning us 1040 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax planning us 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax planning us 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax planning us 1040 No appointment is necessary—just walk in. Tax planning us 1040 Before visiting, check www. Tax planning us 1040 irs. Tax planning us 1040 gov/localcontacts for hours of operation and services provided. Tax planning us 1040 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Tax planning us 1040 You can leave a message and a representative will call you back within 2 business days. Tax planning us 1040 All other issues will be handled without an appointment. Tax planning us 1040 To call your local TAC, go to  www. Tax planning us 1040 irs. Tax planning us 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax planning us 1040 Outside the U. Tax planning us 1040 S. Tax planning us 1040 If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Tax planning us 1040 S. Tax planning us 1040 Embassies and consulates. Tax planning us 1040 Mail. Tax planning us 1040 You can send your order for forms, instructions, and publications to the address below. Tax planning us 1040 You should receive a response within 10 days after your request is received. Tax planning us 1040  Internal Revenue Service 1201 N. Tax planning us 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Tax planning us 1040 S. Tax planning us 1040 If you are outside the United States, you can get tax assistance by writing to the address below. Tax planning us 1040  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Tax planning us 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax planning us 1040 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax planning us 1040 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax planning us 1040 Remember, the worst thing you can do is nothing at all. Tax planning us 1040   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax planning us 1040 You face (or your business is facing) an immediate threat of adverse action. Tax planning us 1040 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax planning us 1040   If you qualify for help, they will do everything they can to get your problem resolved. Tax planning us 1040 You will be assigned to one advocate who will be with you at every turn. Tax planning us 1040 TAS has offices in every state, the District of Columbia, and Puerto Rico. Tax planning us 1040 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Tax planning us 1040 And its services are always free. Tax planning us 1040   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax planning us 1040 The TAS tax toolkit at www. Tax planning us 1040 TaxpayerAdvocate. Tax planning us 1040 irs. Tax planning us 1040 gov can help you understand these rights. Tax planning us 1040   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax planning us 1040 irs. Tax planning us 1040 gov/advocate. Tax planning us 1040 You can also call the toll-free number at 1-877-777-4778. Tax planning us 1040 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Tax planning us 1040 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax planning us 1040 gsa. Tax planning us 1040 gov/fedrelay. Tax planning us 1040   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax planning us 1040 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Tax planning us 1040 irs. Tax planning us 1040 gov/advocate. Tax planning us 1040    Outside the U. Tax planning us 1040 S. Tax planning us 1040 If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Tax planning us 1040 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Tax planning us 1040 R. Tax planning us 1040 00968-8000 Low Income Taxpayer Clinics (LITCs). Tax planning us 1040   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax planning us 1040 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax planning us 1040 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax planning us 1040 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax planning us 1040 For more information and to find a clinic near you, see the LITC page on www. Tax planning us 1040 irs. Tax planning us 1040 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax planning us 1040 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Tax planning us 1040 Free tax services. Tax planning us 1040   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax planning us 1040 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax planning us 1040 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax planning us 1040 The majority of the information and services listed in this publication are available to you free of charge. Tax planning us 1040 If there is a fee associated with a resource or service, it is listed in the publication. Tax planning us 1040   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax planning us 1040 DVD for tax products. Tax planning us 1040 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax planning us 1040 Prior-year forms, instructions, and publications. Tax planning us 1040 Tax Map: an electronic research tool and finding aid. Tax planning us 1040 Tax law frequently asked questions. Tax planning us 1040 Tax Topics from the IRS telephone response system. Tax planning us 1040 Internal Revenue Code—Title 26 of the U. Tax planning us 1040 S. Tax planning us 1040 Code. Tax planning us 1040 Links to other Internet-based tax research materials. Tax planning us 1040 Fill-in, print, and save features for most tax forms. Tax planning us 1040 Internal Revenue Bulletins. Tax planning us 1040 Toll-free and email technical support. Tax planning us 1040 Two releases during the year. Tax planning us 1040  – The first release will ship the beginning of January 2013. Tax planning us 1040  – The final release will ship the beginning of March 2013. Tax planning us 1040 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax planning us 1040 irs. Tax planning us 1040 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax planning us 1040 Prev  Up  Next   Home   More Online Publications