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Tax Right Offs For Students

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Tax Right Offs For Students

Tax right offs for students 3. Tax right offs for students   Exenciones Personales y por Dependientes Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Tax right offs for students Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Tax right offs for students Números de identificación del contribuyente en proceso de adopción. Tax right offs for students Qué Hay de Nuevo Cantidad de la exención. Tax right offs for students  La cantidad que puede deducir por cada exención ha aumentado de $3,800 en el año 2012 a $3,900 para el año 2013. Tax right offs for students Eliminación gradual por fases de la exención. Tax right offs for students  Usted pierde al menos parte del beneficio tributario de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. Tax right offs for students Para el año 2013, esta cantidad es $150,000 para una persona casada que presenta la declaración separada, $250,000 para una persona que presenta la declaración como soltero, $275,000 para una persona que presenta la declaración como cabeza de familia y $300,000 para las personas casadas que presentan la declaración conjunta o para las personas que presentan la declaración como viudo que reúne los requisitos. Tax right offs for students Vea Eliminación gradual por fases de la exención , más adelante. Tax right offs for students Introduction En este capítulo se explicarán los siguientes temas: Exenciones personales: Usted, por lo general, puede tomar una exención por usted mismo y, si está casado, una en el caso de su cónyuge. Tax right offs for students Exenciones por dependientes: Normalmente puede tomar una exención por cada uno de sus dependientes. Tax right offs for students Un “dependiente” es su hijo calificado o pariente calificado. Tax right offs for students Si usted tiene el derecho de reclamar una exención por un dependiente, ese dependiente no puede reclamar una exención personal en su propia declaración de impuestos. Tax right offs for students Eliminación gradual por fases de la exención: Su deducción se reduce si su ingreso bruto ajustado es mayor que cierta cantidad. Tax right offs for students Requisito del número de Seguro Social para dependientes: Usted tiene que anotar el número de Seguro Social (SSN, por sus siglas en inglés) de todo dependiente para el cual reclama una exención. Tax right offs for students Deducción. Tax right offs for students   Las exenciones reducen su ingreso tributable. Tax right offs for students Puede deducir $3,900 por cada exención que reclama en el año 2013. Tax right offs for students Pero, podría perder al menos parte de la cantidad en dólares de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. Tax right offs for students Vea Eliminación gradual por fases de la exención , más adelante. Tax right offs for students Cómo se pueden reclamar exenciones. Tax right offs for students    La manera de reclamar una exención en su declaración de impuestos depende de qué formulario se utilice para presentar su declaración de impuestos. Tax right offs for students    Si usted presenta el Formulario 1040EZ, la cantidad de la exención se suma a la cantidad de la deducción estándar y se anota el resultado en la línea 5. Tax right offs for students    Si usted presenta el Formulario 1040A complete las líneas 6a a 6d. Tax right offs for students El número total de exenciones que usted puede declarar es el total que aparece en el recuadro de la línea 6d. Tax right offs for students También complete la línea 26. Tax right offs for students   Si presenta el Formulario 1040, complete las líneas 6a a 6d. Tax right offs for students El número de exenciones que puede reclamar es el total que aparece en el recuadro de la línea 6d. Tax right offs for students También complete la línea 42. Tax right offs for students Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés Formulario (e Instrucciones) 2120 Multiple Support Declaration (Declaración de manutención múltiple), en inglés 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (Renuncia/revocación a de la reclamación de la exención para un hijo de padres divorciados o separados), en inglés Exenciones Hay dos categorías de exenciones que usted puede tomar: Las personales (por usted y por su  cónyuge) y Aquéllas por dependientes. Tax right offs for students Aunque la cantidad de exención para cada categoría es igual ($3,900 para 2013), los requisitos que corresponden son distintos para cada una. Tax right offs for students Exenciones Personales Usualmente, usted puede declarar una exención por sí mismo y, si es casado, quizás una por su cónyuge. Tax right offs for students Éstas se denominan “exenciones personales”. Tax right offs for students Su Propia Exención Usted puede tomar una exención en su caso, a menos que otro contribuyente pueda reclamarlo como dependiente. Tax right offs for students Si otro contribuyente tiene derecho a reclamarlo como dependiente, usted no puede reclamar una exención para si mismo aun cuando el otro contribuyente realmente no lo reclame a usted como dependiente. Tax right offs for students Exención de su Cónyuge A su cónyuge nunca se le considera su dependiente. Tax right offs for students Declaración conjunta. Tax right offs for students   En una declaración conjunta usted puede reclamar una exención por usted y otra por su cónyuge. Tax right offs for students Declaración por separado. Tax right offs for students   Si usted presenta una declaración por separado, puede reclamar la exención de su cónyuge sólo si éste no tiene ingreso bruto, no presenta una declaración de impuestos y no era dependiente de otro contribuyente. Tax right offs for students Éste será el caso aun si el otro contribuyente en realidad no reclama a su cónyuge como dependiente. Tax right offs for students También será el caso si su cónyuge es extranjero no residente; en ese caso, para propósitos tributarios de los Estados Unidos su cónyuge no puede tener un ingreso bruto. Tax right offs for students Tampoco presentar una declaración de impuestos ni ser dependiente de otro contribuyente. Tax right offs for students Fallecimiento del cónyuge. Tax right offs for students   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta con el cónyuge fallecido, generalmente puede reclamar la exención de su cónyuge conforme a ciertas reglas que se acaban de explicar en la sección Declaración conjunta . Tax right offs for students Si presenta la declaración por separado, quizás pueda reclamar la exención de su cónyuge conforme a las reglas explicadas en Declaración por separado . Tax right offs for students   Si se volvió a casar durante el año, no podrá tomar una exención por su cónyuge fallecido. Tax right offs for students   Si usted es cónyuge sobreviviente sin ingreso bruto y se vuelve a casar en el año en que falleció su cónyuge, puede ser reclamado como exención en la declaración por separado final de su cónyuge fallecido y también en la declaración por separado de su nuevo cónyuge para ese año. Tax right offs for students Si presenta una declaración conjunta con su nuevo cónyuge, a usted lo pueden reclamar como exención sólo en esa declaración. Tax right offs for students Cónyuge divorciado o separado. Tax right offs for students   Si obtuvo un fallo final de divorcio o de manutención por separación durante el año, usted no puede tomar la exención de su ex cónyuge. Tax right offs for students Esta regla es aplicable aun si usted proveyó toda la manutención de su ex cónyuge. Tax right offs for students Exenciones por Dependientes A usted se le permite una exención por cada persona que pueda reclamar como dependiente. Tax right offs for students Puede reclamar una exención por un dependiente aun cuando éste presente una declaración de impuestos. Tax right offs for students El término “dependiente” significa: Un hijo calificado o Un pariente calificado. Tax right offs for students Los términos “ Hijo Calificado ” y “ Pariente Calificado ” se definen más adelante. Tax right offs for students Usted puede reclamar una exención por un hijo calificado o un pariente calificado únicamente si se satisfacen los tres requisitos siguientes: Requisito de Dependiente del Contribuyente. Tax right offs for students Requisito de la Declaración Conjunta. Tax right offs for students Requisito de Ciudadanía o Residencia. Tax right offs for students Estos tres requisitos se explican en detalle más adelante. Tax right offs for students Todos los requisitos para poder reclamar una exención de dependencia se resumen en la Tabla 3-1. Tax right offs for students Dependiente al que no se le permite declarar su exención personal. Tax right offs for students Si usted puede reclamar una exención por un dependiente suyo, dicho dependiente no puede reclamar su exención personal en su propia declaración de impuestos. Tax right offs for students Esto es así aun cuando usted no reclame la exención por ese dependiente en su declaración. Tax right offs for students Además, esto también es así si la exención por el dependiente en la declaración suya se reduce o se elimina conforme a la regla de la eliminación por fases, descrita bajo el tema titulado Eliminación gradual por fases de la exención , más adelante. Tax right offs for students Amas de llave, criados o sirvientes. Tax right offs for students   Si estas personas trabajan para usted, no puede declarar exenciones por ellas. Tax right offs for students Crédito tributario por hijos. Tax right offs for students   Usted podría tener derecho al crédito tributario por hijos basado en cada hijo calificado que tenga menos de 17 años de edad al final del año si usted reclama una exención por dicho hijo en su declaración. Tax right offs for students Para más información, vea el capítulo 34. Tax right offs for students Tabla 3-1. Tax right offs for students Puntos Clave de los Requisitos para Reclamar la Exención por un Dependiente Precaución. Tax right offs for students Esta tabla sirve sólo como un repaso de los requisitos. Tax right offs for students Para más detalles, vea el resto de este capítulo. Tax right offs for students Usted no puede reclamar ningún dependiente si usted (o su cónyuge, en el caso de que presenten una declaración conjunta), puede ser reclamado como dependiente de otro contribuyente. Tax right offs for students   Usted no puede reclamar como dependiente a una persona casada que presente una declaración conjunta, a menos que esa declaración conjunta sea únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. Tax right offs for students   Usted no puede reclamar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. Tax right offs for students UU. Tax right offs for students , o residente de Canadá o México. Tax right offs for students 1  Usted no puede reclamar a una persona como dependiente, a menos que esa persona sea hijo calificado o pariente calificado suyo. Tax right offs for students   Requisitos para Poder Ser Hijo Calificado Requisitos para Poder Ser Pariente Calificado El hijo tiene que ser su hijo o hija, hijastro o hijastra, hijo de crianza, hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o descendiente de cualquiera de éstos. Tax right offs for students   El hijo tiene que tener: (a) menos de 19 años al terminar el año y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta), (b) menos de 24 años al final del año, ser estudiante y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta) o (c) cualquier edad si está total y permanentemente incapacitado. Tax right offs for students   El hijo tiene que haber vivido con usted durante más de la mitad del año. Tax right offs for students 2  El hijo no puede haber contribuido más de la mitad de su propia manutención durante el año. Tax right offs for students   El hijo no va a presentar una declaración conjunta para el año (a menos que la declaración conjunta se presente sólo para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado). Tax right offs for students   La persona no puede ser el hijo calificado de usted ni el hijo calificado de ningún otro contribuyente. Tax right offs for students    La persona tiene que estar (a) emparentada con usted de una de las maneras enumeradas bajo Parientes que no tienen que vivir con usted o (b) tiene que haber vivido con usted como miembro de su unidad familiar durante todo el año2 (y su relación no puede violar las leyes locales). Tax right offs for students    El ingreso bruto anual de la persona tiene que ser menos de $3,900. Tax right offs for students 3  Usted tiene que contribuir más de la mitad de la manutención total de la persona durante el año. Tax right offs for students 4  Si el hijo reúne los requisitos para ser hijo calificado de más de una persona, usted tiene que ser la persona con derecho a reclamarlo como hijo calificado. Tax right offs for students Vea el Requisito Especial para el Hijo Calificado de Más de una Persona para averiguar cuál persona es la persona que tiene el derecho de reclamar al hijo como hijo calificado. Tax right offs for students   1Hay una excepción para ciertos hijos adoptivos. Tax right offs for students 2Hay excepciones para ausencias temporales, los hijos que nacieron o murieron durante el año, los hijos de padres divorciados o separados (o padres que no viven juntos) e hijos secuestrados. Tax right offs for students 3Hay una excepción si la persona está incapacitada y recibe ingresos de un taller protegido para el empleo de incapacitados. Tax right offs for students 4Hay excepciones para acuerdos de manutención múltiple, hijos de padres divorciados o separados o (padres que no viven juntos) e hijos secuestrados. Tax right offs for students Requisito de Dependiente del Contribuyente Si otra persona puede reclamarlo como dependiente, usted no puede reclamar a nadie más como dependiente. Tax right offs for students Esto es así aun cuando tenga un hijo calificado o pariente calificado; no puede reclamar a tal persona como dependiente. Tax right offs for students Si usted presenta una declaración conjunta y su cónyuge puede ser reclamado como dependiente por otra persona, ustedes dos no pueden reclamar la exención de ningún dependiente en su declaración conjunta. Tax right offs for students Requisito de la Declaración Conjunta Por lo general, no puede reclamar una exención de dependencia de una persona casada si ésta presenta una declaración conjunta. Tax right offs for students Excepción. Tax right offs for students   Usted puede reclamar una excepción para una persona que presenta una declaración conjunta si esa persona y su cónyuge presentan la declaración únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. Tax right offs for students Ejemplo 1. Tax right offs for students Hijo que presenta una declaración conjunta. Tax right offs for students Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. Tax right offs for students El esposo ganó $25,000 en el año. Tax right offs for students La pareja presenta una declaración conjunta. Tax right offs for students Usted no puede tomar una exención por su hija. Tax right offs for students Ejemplo 2. Tax right offs for students Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido. Tax right offs for students Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. Tax right offs for students A ninguno de los dos se le requiere presentar una declaración de impuestos. Tax right offs for students Ellos no tienen hijos. Tax right offs for students Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. Tax right offs for students La excepción para el requisito de la declaración conjunta es aplicable, así que usted no pierde el derecho de reclamar una exención por su hijo y otra por la esposa de éste sólo porque ellos han presentado una declaración conjunta. Tax right offs for students Puede reclamar exenciones por cada uno de ellos si cumple con todos los demás requisitos. Tax right offs for students Ejemplo 3. Tax right offs for students Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. Tax right offs for students La situación es igual a la del Ejemplo 2, salvo que ningún impuesto fue retenido de los pagos de su hijo. Tax right offs for students Ni a él ni a su esposa se les requiere presentar una declaración de impuestos. Tax right offs for students Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses por $124 y recibir un reembolso por esa misma cantidad. Tax right offs for students Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. Tax right offs for students La excepción del requisito de la declaración conjunta no es aplicable. Tax right offs for students Usted no puede tomar una exención por ninguno de ellos. Tax right offs for students Requisito de Ciudadanía o Residencia Usted no puede declarar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. Tax right offs for students UU. Tax right offs for students , o residente de Canadá o México. Tax right offs for students No obstante, hay una excepción para ciertos hijos adoptivos, la cual se explica a continuación. Tax right offs for students Excepción por un hijo adoptivo. Tax right offs for students   Si usted es ciudadano estadounidense o nacional estadounidense que ha adoptado legalmente a un hijo que no es ciudadano, extranjero residente ni nacional estadounidense, se satisface este requisito si el hijo vivió con usted como miembro de su unidad familiar durante todo el año. Tax right offs for students Esta excepción también corresponde si el hijo fue colocado en su hogar legalmente para una adopción legítima. Tax right offs for students Lugar de residencia de un hijo. Tax right offs for students   Los hijos, por regla general, son ciudadanos o residentes del país de sus padres. Tax right offs for students   Si usted era de ciudadanía estadounidense cuando nació su hijo, el hijo puede ser de ciudadanía estadounidense aun cuando el otro padre o madre sea extranjero no residente y el hijo haya nacido en un país extranjero. Tax right offs for students Si es así, se satisface este requisito. Tax right offs for students Lugar de residencia de estudiantes extranjeros. Tax right offs for students   Los estudiantes extranjeros que se encuentren en este país conforme a un programa calificado internacional de intercambio educativo y vivan en hogares estadounidenses durante un período temporal, por lo general no son residentes de los Estados Unidos. Tax right offs for students Tampoco satisfacen el requisito de ciudadanía o residencia. Tax right offs for students Usted no puede reclamar exenciones por ellos. Tax right offs for students No obstante, si dejó que un estudiante extranjero viviera en su hogar, tal vez pueda tomar una deducción por concepto de donaciones caritativas. Tax right offs for students Vea Gastos Pagados a Nombre de un Estudiante que Vive con Usted , en el capítulo 24. Tax right offs for students Nacionales estadounidenses. Tax right offs for students   Un “nacional estadounidense” es una persona que, a pesar de no ser ciudadano estadounidense, debe su lealtad a los Estados Unidos. Tax right offs for students Los nacionales estadounidenses incluyen a los residentes de la Samoa Estadounidense y de las Islas Marianas del Norte que optaron por tener nacionalidad estadounidense en vez de hacerse ciudadanos de los Estados Unidos. Tax right offs for students Hijo Calificado Hay cinco requisitos que tienen que cumplirse para que un hijo pueda ser hijo calificado. Tax right offs for students Estos cinco requisitos son: Parentesco, Edad, Residencia, Manutención y Declaración Conjunta. Tax right offs for students A continuación se explican dichos requisitos. Tax right offs for students Si el hijo reúne los cinco requisitos para ser hijo calificado de más de una persona, se aplicará un requisito especial para determinar cuál persona puede tratar al hijo como hijo calificado. Tax right offs for students Vea Requisito Especial para el Hijo Calificado de Más de una Persona , más adelante. Tax right offs for students Requisito de Parentesco Para cumplir este requisito, un hijo tiene que ser: Su hijo o hija, hijastro o hijastra, hijo de crianza o un descendiente de cualquiera de éstos (por ejemplo, su nieto) o Su hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualquiera de éstos (por ejemplo, su sobrino o sobrina). Tax right offs for students Hijo adoptivo. Tax right offs for students   A un hijo adoptivo se le trata siempre como hijo propio. Tax right offs for students El término “hijo adoptivo” se refiere a un hijo que fue colocado en su hogar legalmente para su adopción legítima. Tax right offs for students Hijo de crianza. Tax right offs for students   Un “hijo de crianza” es aquella persona que ha sido colocada en su hogar por una agencia autorizada para la colocación de hijos o por decisión, fallo u otra orden de cualquier tribunal de jurisdicción competente. Tax right offs for students Requisito de Edad Para cumplir este requisito, un hijo tiene que ser: Menor de 19 años de edad al final del año y ser menor que usted (o su cónyuge, si presentan una declaración conjunta), Un estudiante menor de 24 años de edad al final del año y ser menor que usted (o que el cónyuge de usted, si presentan una declaración conjunta) o Total y permanentemente incapacitado en cualquier momento del año, sin que importe la edad. Tax right offs for students Ejemplo. Tax right offs for students Su hijo cumplió 19 años de edad el 10 de diciembre. Tax right offs for students A no ser que estuviera total y permanentemente incapacitado o fuera un estudiante, su hijo no satisface el requisito de edad porque no tenía menos de 19 años al final del año. Tax right offs for students El hijo tiene que ser menor que usted o su cónyuge. Tax right offs for students   Para poder ser hijo calificado, un hijo que no está total y permanentemente incapacitado tiene que ser menor que usted. Tax right offs for students Sin embargo, si es casado que presenta una declaración conjunta, su hijo tiene que ser menor que usted o que el cónyuge de usted pero no tiene que ser menor que ambos cónyuges. Tax right offs for students Ejemplo 1: Hijo que no es menor que usted o su cónyuge. Tax right offs for students Su hermano de 23 años, que es un estudiante y no es casado, vive con usted y su cónyuge. Tax right offs for students El no está incapacitado. Tax right offs for students Usted y su cónyuge tienen ambos 21 años de edad y presentan una declaración conjunta. Tax right offs for students Su hermano no es su hijo calificado porque no es menor que usted o el cónyuge de usted. Tax right offs for students Ejemplo 2: Hijo que es menor que el cónyuge de usted pero no es menor que usted. Tax right offs for students Los hechos son iguales a los del Ejemplo 1, excepto que su cónyuge tiene 25 años. Tax right offs for students Como su hermano es menor que su cónyuge, y usted y su cónyuge van a presentar una declaración conjunta, su hermano es su hijo calificado, aunque él no sea menor que usted. Tax right offs for students Definición del término “estudiante”. Tax right offs for students   Para reunir los requisitos para considerarse estudiante, durante algún momento de 5 meses del año natural, sean cuales sean, su hijo tiene que cumplir uno de los siguientes requisitos: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y la asistencia fija de un estudiantado matriculado a tiempo completo o Un estudiante que asiste a tiempo completo a un curso de capacitación agrícola en el terreno ofrecido por una escuela que sea del tipo que se describe en el apartado (1) anteriormente, o que asiste a un curso de este tipo ofrecido por una agencia del estado, condado o gobierno local. Tax right offs for students Los 5 meses naturales no tienen que ser consecutivos. Tax right offs for students Estudiante a tiempo completo. Tax right offs for students   Se entiende por “estudiante a tiempo completo” el estudiante matriculado por el número de horas y cursos que el “establecimiento docente” (escuela) considere como asistencia a tiempo completo. Tax right offs for students Definición del término “escuela”. Tax right offs for students   El término “escuela” abarca escuelas primarias, escuelas secundarias de primer o segundo ciclo (junior/senior high schools), escuelas universitarias (colleges), universidades o escuelas politécnicas, profesionales e industriales. Tax right offs for students Sin embargo, este término no abarca los cursos de capacitación en el empleo, los centros de enseñanza por correspondencia o las escuelas que ofrecen cursos sólo por Internet. Tax right offs for students Estudiantes de escuela superior vocacional. Tax right offs for students   Los estudiantes de escuelas superiores vocacionales que trabajan en “empleos de cooperación” (co-op) en industrias privadas como parte de la capacitación práctica y en el aula de un curso de estudio fijo de una escuela se consideran estudiantes a tiempo completo. Tax right offs for students Total y permanentemente incapacitado. Tax right offs for students   Se considera que su hijo está total y permanentemente incapacitado si ambas condiciones siguientes le corresponden: El hijo no puede dedicarse a ninguna actividad remunerada de mayor importancia a causa de una condición física o mental. Tax right offs for students Un médico determina que dicha condición ha durado u opina que va a durar continuamente durante por lo menos un año o que puede terminar en la muerte del hijo. Tax right offs for students Requisito de Residencia Para satisfacer este requisito, su hijo tiene que haber vivido con usted durante más de la mitad del año. Tax right offs for students Hay excepciones para ausencias temporales, hijos que nacieron o murieron ese año, hijos secuestrados e hijos de padres divorciados o separados. Tax right offs for students Ausencias temporales. Tax right offs for students   Se considera que su hijo ha vivido con usted durante períodos de tiempo cuando uno de ustedes, o ambos, se ausentan temporalmente debido a circunstancias especiales, tales como: Enfermedad, Estudios, Negocios, Vacaciones o Servicio militar. Tax right offs for students Su hijo también se considera que vivió con usted durante todo período de tiempo en que haya estado recluido en el hospital después de su nacimiento si el hijo, de no haber estado recluido, hubiera vivido con usted durante ese período de tiempo. Tax right offs for students Fallecimiento o nacimiento de un hijo. Tax right offs for students   Se considera que un hijo que nació o falleció durante el año vivió con usted durante más de la mitad del año si su hogar fue el hogar del hijo por más de la mitad del período de tiempo en el cual estuvo vivo ese año. Tax right offs for students Hijo que nació vivo. Tax right offs for students   Usted quizás pueda declarar una exención si su hijo nació vivo durante el año aun si el hijo vivió sólo por un momento. Tax right offs for students La ley estatal o local tiene que tratar al hijo como si hubiera nacido vivo. Tax right offs for students Tiene que haber prueba de un nacimiento viable (vivo) demostrado en un documento oficial, tal como un acta de nacimiento. Tax right offs for students El hijo tiene que ser su hijo calificado o su pariente calificado y también se tienen que satisfacer todos los demás requisitos para que pueda reclamar una exención de dependencia por él o ella. Tax right offs for students Hijo que nació muerto. Tax right offs for students   Usted no puede declarar una exención por un hijo que nació muerto. Tax right offs for students Hijos secuestrados. Tax right offs for students   Usted puede considerar que su hijo ha satisfecho el requisito de residencia, aun si el hijo ha sido secuestrado. Tax right offs for students Vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estandar e información para la presentación de la declaración), en inglés, para detalles. Tax right offs for students Hijos de padres divorciados o separados (o padres que no viven juntos). Tax right offs for students   En la mayoría de los casos, debido al requisito de residencia, un hijo de padres divorciados o separados es el hijo calificado del padre o de la madre con custodia. Tax right offs for students Sin embargo, el hijo será tratado como el hijo calificado del padre o de la madre que no tiene custodia si se cumplen las cuatro condiciones que se mencionan a continuación: Los padres: Están divorciados o legalmente separados por medio de un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo escrito de separación o No vivieron juntos en ningún momento durante los últimos 6 meses del año, aunque no estén o no hayan estado casados. Tax right offs for students El hijo recibió de sus padres más de la mitad de la manutención total para el año. Tax right offs for students Uno o ambos padres tienen la custodia del hijo durante más de la mitad del año natural. Tax right offs for students Cualquiera de las siguientes afirmaciones es cierta: El padre o la madre que tiene custodia firma una declaración por escrito, la cual se explica más adelante, afirmando que él o ella no declarará al hijo como dependiente para el año, y el padre o la madre que no tiene custodia adjunta esta declaración escrita a su declaración de impuestos. Tax right offs for students (Si el fallo o acuerdo entró en vigencia después de 1984 y antes de 2009, vea Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009 , más adelante. Tax right offs for students Si el fallo o acuerdo entró en vigencia después de 2008, vea Fallo de divorcio o acuerdo de separación dictado después de 2008 , más adelante). Tax right offs for students Un fallo de divorcio o de manutención por separación judicial o un acuerdo escrito de separación vigentes antes de 1985, y que corresponda al año 2013, dispone que el padre o la madre que no tiene custodia puede reclamar al hijo como dependiente, el fallo o acuerdo no se cambió después de 1984 para decir que el padre o la madre que no tiene custodia no puede reclamar al hijo como dependiente, y que el padre o la madre que no tiene custodia contribuye por lo menos $600 de la manutención del hijo durante el año. Tax right offs for students Padre o madre con custodia y padre o madre sin custodia. Tax right offs for students   El padre o madre que tiene custodia es aquél o aquélla con quien el hijo convivió la mayor cantidad de noches durante el año. Tax right offs for students El otro padre o madre es aquél o aquélla sin custodia. Tax right offs for students   Si los padres se divorciaron o se separaron durante el año y el hijo vivió con ambos antes de la separación, el padre o la madre con custodia es aquél o aquélla con quien el hijo vivió la mayor cantidad de noches el resto de ese mismo año. Tax right offs for students   Se considera que un hijo vivió con su padre o madre por una noche si el hijo durmió: En el hogar de ese padre o madre, a pesar de que el padre o la madre no esté presente o En compañía de su padre o madre, cuando el hijo no duerme en el hogar de su padre o madre (por ejemplo, cuando toman vacaciones juntos). Tax right offs for students Igual cantidad de noches. Tax right offs for students    Si el hijo vivió con su padre o madre por igual cantidad de noches durante el año, el padre o la madre con custodia es aquél que tiene el mayor ingreso bruto ajustado (AGI, por sus siglas en inglés). Tax right offs for students Diciembre 31. Tax right offs for students   Se considera que la noche del 31 de diciembre es parte del año en el cual esa noche comienza. Tax right offs for students Por ejemplo, la noche del 31 de diciembre de 2013 es parte del año 2013. Tax right offs for students Hijo emancipado. Tax right offs for students   Si un hijo está emancipado según la ley estatal, se considera que el hijo no vivió con su padre o madre. Tax right offs for students Vea el Ejemplo 5 y el Ejemplo 6. Tax right offs for students Ausencias. Tax right offs for students   Si en una noche en particular un hijo no vivió con su padre o madre (porque, por ejemplo, pasó la noche en la casa de un amigo), se considera que el hijo vivió esa noche con el padre o la madre con quien normalmente hubiera vivido esa noche excepto por esta ausencia. Tax right offs for students Si no puede determinarse con cuál de los padres el hijo normalmente hubiera vivido o si el hijo no hubiese vivido esa noche con su padre o con su madre, para esa noche se considera que el hijo no vivió con su padre ni con su madre. Tax right offs for students Padres que trabajan durante la noche. Tax right offs for students   Si, por razón del horario de trabajo del padre o la madre, un hijo vive por mayor cantidad de días pero no las noches con el padre o la madre que trabaja durante la noche, ese padre o esa madre se considera el padre o la madre con custodia. Tax right offs for students Durante la jornada escolar, se considera que el hijo vive en la residencia primaria que aparece indicada en los registros de la escuela. Tax right offs for students Ejemplo 1: Hijo que vive con su padre o su madre por la mayor cantidad de noches. Tax right offs for students Usted y el padre o la madre de su hijo están divorciados. Tax right offs for students En el año 2013, su hijo vivió con usted por 210 noches y con su otro padre o madre por 155 noches. Tax right offs for students Usted tiene la custodia de su hijo. Tax right offs for students Ejemplo 2: Hija en campamento. Tax right offs for students En el año 2013, su hija vivió con cada padre o madre en semanas alternas. Tax right offs for students En el verano participó por seis semanas en el campamento de verano. Tax right offs for students Durante su estadía en el campamento, se considera que ella vivió con usted por 3 semanas y con su padre o madre, su ex cónyuge, por 3 semanas porque ésos serían los períodos que ella hubiese vivido con cada uno de ustedes de no haber participado en el campamento de verano. Tax right offs for students Ejemplo 3: Hijo que vivió con su padre y su madre por igual cantidad de días. Tax right offs for students Su hijo vivió con usted 180 noches durante el año y vivió la misma cantidad de noches con su otro padre o madre, el ex cónyuge de usted. Tax right offs for students Su ingreso bruto ajustado es $40,000. Tax right offs for students El ingreso bruto ajustado de su ex cónyuge es $25,000. Tax right offs for students Se le considera a usted como el padre o la madre con custodia de su hijo porque tiene el mayor ingreso bruto ajustado. Tax right offs for students Ejemplo 4: Hijo que vive con su padre o madre pero el otro padre o madre está viviendo allí. Tax right offs for students Normalmente su hijo vive con usted durante la semana y con su otro padre o madre, el ex cónyuge de usted, cada otro fin de semana. Tax right offs for students Usted se enferma y lo hospitalizan. Tax right offs for students El otro padre o madre vive en la casa de usted con su hijo por 10 días consecutivos mientras usted está hospitalizado. Tax right offs for students Se considera que su hijo vivió con usted durante el período de 10 días en que usted estaba en el hospital porque su hijo vivió en su hogar. Tax right offs for students Ejemplo 5: Hijo emancipado en el mes de mayo. Tax right offs for students Cuando su hijo cumplió 18 años de edad en el mes de mayo de 2013, está emancipado según la ley del estado donde vive. Tax right offs for students Por lo tanto, se considera que él no vivió con su padre o madre por más de la mitad del año. Tax right offs for students El requisito especial para hijos de padres divorciados o separados no es aplicable. Tax right offs for students Ejemplo 6: Hijo emancipado en el mes de agosto. Tax right offs for students Su hija vive con usted desde el 1 de enero de 2013 hasta el 31 de mayo de 2013 y vive con su otro padre o madre, el ex cónyuge de usted, desde el 1 de junio de 2013 hasta el final de año. Tax right offs for students Ella cumple 18 años de edad y será emancipada según la ley estatal el 1 de agosto de 2013. Tax right offs for students Como se considera que ella no vivió con su padre o madre a partir del 1 de agosto, será tratada como si hubiera vivido con usted la mayor cantidad de noches del año 2013. Tax right offs for students Usted es el padre o la madre que tiene custodia. Tax right offs for students Declaración escrita. Tax right offs for students    El padre o la madre con custodia puede usar el Formulario 8332 o una declaración similar (que contenga la misma información requerida por el formulario) para hacer la declaración escrita a fin de ceder la exención al padre o a la madre sin custodia. Tax right offs for students El padre o la madre sin custodia tiene que adjuntar el formulario o declaración escrita a su declaración de impuestos. Tax right offs for students   La exención puede otorgarse por 1 año, por un número de años especificados (por ejemplo, años alternos), o por todos los años futuros (subsiguientes), como se especifique en la declaración. Tax right offs for students Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009. Tax right offs for students   Si el fallo de divorcio o de manutención por separación judicial entró en vigencia después de 1984 y antes de 2009, el padre o la madre sin custodia quizás pueda adjuntar ciertas páginas correspondientes del fallo de divorcio o de manutención por separación judicial en lugar del Formulario 8332. Tax right offs for students El fallo o acuerdo tiene que incluir las tres declaraciones siguientes: El padre o la madre sin custodia puede declarar al hijo como dependiente sin tener en cuenta condición alguna, tal como el pago de manutención. Tax right offs for students El padre o la madre con custodia no declarará al hijo como dependiente para ese año. Tax right offs for students Los años en los que el padre o la madre sin custodia (en vez del padre o de la madre con custodia), puede declarar al hijo como dependiente. Tax right offs for students   El padre o la madre sin custodia tiene que adjuntar a su declaración de impuestos las siguientes páginas del fallo o acuerdo: La primera página (escriba el número de Seguro Social del otro padre en esta página). Tax right offs for students Las páginas que incluyen toda la información identificada anteriormente en los puntos (1) al (3). Tax right offs for students La página con la firma del otro padre o madre y la fecha del acuerdo. Tax right offs for students Fallo de divorcio o acuerdo de separación dictado después de 2008. Tax right offs for students   El padre o la madre sin custodia no puede adjuntar páginas del fallo de divorcio o acuerdo de separación en lugar del Formulario 8332 si el fallo o acuerdo entró en vigencia después de 2008. Tax right offs for students El padre o la madre con custodia tiene que firmar el Formulario 8332 o una declaración similar cuyo único propósito es ceder la reclamación de exención del padre o de la madre con custodia en base de ese hijo, y el padre o la madre sin custodia tendrá que adjuntar a su declaración de impuestos una copia del formulario o de la declaración similar (que contenga la misma información requerida en el formulario). Tax right offs for students El formulario o la declaración escrita tiene que indicar que el padre o la madre con custodia cede la reclamación de exención por el hijo sin condición alguna. Tax right offs for students Por ejemplo, la cesión no puede otorgarse a condición de que el padre o la madre sin custodia pague la manutención del hijo. Tax right offs for students El padre o la madre que no tiene custodia tiene que adjuntar la información requerida a su declaración de impuestos aunque haya sido presentada junto con una declaración de impuestos en un año anterior. Tax right offs for students Revocación de la cesión a la reclamación de la exención. Tax right offs for students   El padre o la madre con custodia puede revocar la cesión a la reclamación de la exención otorgada anteriormente al padre o a la madre sin custodia en el Formulario 8332 o en una declaración similar. Tax right offs for students Para que la revocación sea vigente para el año 2013, el padre o la madre con custodia tiene que proveer (o hacer un esfuerzo razonable para proveer) un aviso por escrito de la revocación al padre o a la madre sin custodia en el año 2012 o antes. Tax right offs for students El padre o la madre con custodia puede llenar la Parte III del Formulario 8332 para ese propósito y tiene que adjuntar una copia de la revocación a su declaración por cada año que reclame al hijo como dependiente debido a la revocación. Tax right offs for students Padre o madre que se ha vuelto a casar. Tax right offs for students   Si usted vuelve a casarse, se considera que la manutención provista por su nuevo cónyuge ha sido provista por usted. Tax right offs for students Padres que nunca se casaron. Tax right offs for students   Este requisito especial para padres divorciados o separados corresponde también a los padres que nunca se casaron y que vivieron separados en todo momento de los últimos seis meses del año. Tax right offs for students Requisito de Manutención (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede haber provisto más de la mitad de su propia manutención para el año. Tax right offs for students Este requisito es distinto al requisito de manutención para poder ser pariente calificado, el cual se describe más adelante. Tax right offs for students Sin embargo, para saber lo que se considera y lo que no se considera manutención, vea Requisito de Manutención (Para Poder Ser un Pariente Calificado) , más adelante. Tax right offs for students Si no está seguro de si un hijo proveyó más de la mitad de su propia manutención, quizás le interese ver la Hoja de Trabajo 3-1. Tax right offs for students Ejemplo. Tax right offs for students Usted proveyó $4,000 para la manutención de su hijo de 16 años de edad para el año. Tax right offs for students Él tiene un empleo de tiempo parcial y proveyó $6,000 para su propia manutención. Tax right offs for students Él proveyó más de la mitad de su propia manutención para el año. Tax right offs for students Él no es su hijo calificado. Tax right offs for students Pagos y gastos del cuidado de hijos de crianza. Tax right offs for students   Los pagos que usted recibe para la manutención de un hijo de crianza de una agencia autorizada para colocar a menores son considerados manutención provista por la agencia. Tax right offs for students Igualmente, los pagos que usted recibe para la manutención de un hijo de crianza provistos por un estado o condado son considerados manutención procedente del estado o condado. Tax right offs for students   Si usted no ejerce la profesión ni se dedica al negocio de proveer cuidado de crianza y los gastos no reembolsados que pagó de su propio bolsillo para el cuidado de un hijo de crianza se hicieron principalmente para el beneficio de una organización calificada para recibir donaciones caritativas deducibles, en ese caso los gastos son deducibles como donaciones caritativas, pero no son consideradas manutención que usted aportó. Tax right offs for students Para más información sobre la deducción de donaciones caritativas, vea el capítulo 24. Tax right offs for students Si sus gastos no reembolsados no son deducibles por concepto de donaciones caritativas, se consideran manutención que usted proveyó. Tax right offs for students   Si se dedica al negocio o a la profesión de proveer cuidados de crianza, sus gastos no reembolsados no se consideran manutención provista por usted. Tax right offs for students Ejemplo 1. Tax right offs for students Lorenza, una hija de crianza, vivió con los Herrera durante los 3 últimos meses del año. Tax right offs for students Los Herrera cuidaban a Lorenza porque querían adoptarla (aunque no fue colocada en su hogar para adopción). Tax right offs for students No proveyeron cuidado en calidad de negocio u ocupación ni tampoco para beneficiar a la agencia que la colocó en su hogar. Tax right offs for students Los gastos no reembolsados en los que han incurrido los Herrera no son deducibles como donaciones caritativas pero sí son considerados manutención que los Herrera aportaron a beneficio de Lorenza. Tax right offs for students Ejemplo 2. Tax right offs for students Usted proveyó $3,000 para la manutención de su hijo de crianza de 10 años de edad para el año. Tax right offs for students El gobierno estatal proveyó una cantidad de $4,000, la cual se considera ayuda provista por el estado y no por el hijo. Tax right offs for students Vea Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera) , más adelante. Tax right offs for students Su hijo de crianza no proveyó más de la mitad de su propia manutención para el año. Tax right offs for students Becas. Tax right offs for students   Una beca recibida por un hijo que es estudiante no se tiene en cuenta al determinar si dicho hijo proveyó más de la mitad de su propia manutención. Tax right offs for students Requisito de la Declaración Conjunta (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede presentar una declaración conjunta para el año. Tax right offs for students Excepción. Tax right offs for students   Una excepción al requisito de la declaración conjunta es aplicable si su hijo calificado y el cónyuge de su hijo presentan una declaración conjunta únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. Tax right offs for students Ejemplo 1. Tax right offs for students Hija que presenta una declaración conjunta. Tax right offs for students Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. Tax right offs for students Él ganó $25,000 en el año. Tax right offs for students La pareja presenta una declaración conjunta. Tax right offs for students El hecho de que su hija y el esposo de ella presentan una declaración conjunta significa que no es su hija calificada. Tax right offs for students Ejemplo 2. Tax right offs for students Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido sobre el ingreso. Tax right offs for students Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. Tax right offs for students A ninguno de los dos se le requiere presentar una declaración de impuestos. Tax right offs for students Ellos no tienen hijos. Tax right offs for students Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. Tax right offs for students La excepción para el requisito de la declaración conjunta es aplicable, así que su hijo puede ser su hijo calificado si se cumplen los demás requisitos. Tax right offs for students Ejemplo 3. Tax right offs for students Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. Tax right offs for students La situación es igual a la del Ejemplo 2 salvo que ningún impuesto fue retenido de la paga de su hijo. Tax right offs for students Ni a él ni a su esposa se les requirió presentar una declaración de impuestos. Tax right offs for students Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses de $124 y recibir un reembolso por esa misma cantidad. Tax right offs for students Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. Tax right offs for students La excepción del requisito de la declaración conjunta no es aplicable, por lo tanto, su hijo no es un hijo calificado. Tax right offs for students Requisito Especial para el Hijo Calificado de Más de una Persona Si su hijo calificado no es hijo calificado de otra persona, este requisito no le corresponde y usted no tiene que leer sobre este tema. Tax right offs for students Esto es así también si su hijo no es hijo calificado de otra persona, excepto en el caso del cónyuge de usted con el o la cual usted presenta una declaración conjunta. Tax right offs for students Si a un hijo se le trata como hijo calificado del padre o madre que no tiene la custodia conforme a las reglas para los hijos de padres divorciados (o separados o padres que no viven juntos) descritas anteriormente, vea Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos) , más adelante. Tax right offs for students A veces, un hijo satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para poder ser un hijo calificado de más de una persona. Tax right offs for students Aunque el hijo sea el hijo calificado de cada una de dichas personas, sólo una de ellas puede considerarlo calificado para obtener los siguientes beneficios tributarios (si reúne los requisitos de cada beneficio en cuestión) basado en dicho hijo: La exención por el hijo. Tax right offs for students El crédito tributario por hijos. Tax right offs for students El estado civil de cabeza de familia para efectos de la declaración. Tax right offs for students El crédito por gastos de cuidado de hijos y dependientes. Tax right offs for students La exclusión de los ingresos en el caso de los beneficios por cuidado de dependientes. Tax right offs for students El crédito por ingreso del trabajo. Tax right offs for students La otra persona en cuestión no puede tomar ninguno de esos beneficios basados en este hijo calificado. Tax right offs for students Esto quiere decir que ustedes dos no pueden ponerse de acuerdo para dividir los beneficios entre los dos. Tax right offs for students La otra persona no puede tomar ninguno de estos beneficios tributarios a menos que tenga un hijo calificado diferente. Tax right offs for students Reglas de desempate. Tax right offs for students   Para determinar cuál persona puede tratar al hijo como un hijo calificado para reclamar estos seis beneficios tributarios, las siguientes reglas de desempate aplican: Si sólo una de las dos personas es el padre o la madre del hijo, el hijo será tratado como el hijo calificado del padre o la madre. Tax right offs for students Si los padres presentan una declaración conjunta el uno con el otro y pueden reclamar al hijo como hijo calificado, el hijo se trata como el hijo calificado de los padres. Tax right offs for students Si los padres no presentan una declaración conjunta el uno con el otro, pero ambos padres reclaman al hijo como hijo calificado, el IRS tratará al hijo como hijo calificado del padre o la madre con el cual el hijo haya vivido por más tiempo durante el año. Tax right offs for students Si el hijo vivió con su padre o la madre por igual cantidad de tiempo, el IRS tratará al hijo como el hijo calificado del padre o la madre que tenía el mayor ingreso bruto ajustado para ese año. Tax right offs for students Si ningún padre o madre puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año. Tax right offs for students Si un padre o madre puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año, pero sólo si esa persona tiene ingreso bruto ajustado mayor que el ingreso bruto ajustado del padre o la madre que pueda reclamar a dicho hijo. Tax right offs for students Si los padres del hijo presentan una declaración conjunta el uno con el otro, esta regla se puede aplicar al dividir la combinación del ingreso bruto ajustado en partes iguales entre el padre y la madre. Tax right offs for students Vea el Ejemplo 6. Tax right offs for students   Sujeto a estas reglas de desempate, usted y la otra persona quizás puedan escoger cuáles de los dos reclamen al hijo como hijo calificado. Tax right offs for students Ejemplo 1: Hija que vivió con su madre y abuela. Tax right offs for students Usted y su hija Jacinta, de 3 años de edad, vivieron con la madre de usted durante todo el año. Tax right offs for students Usted tiene 25 años de edad, es soltera y su ingreso bruto ajustado es $9,000. Tax right offs for students El ingreso bruto ajustado de su madre es $15,000. Tax right offs for students El padre de Jacinta no vivió con usted ni con su hija. Tax right offs for students Usted no ha firmado el Formulario 8332 (o una declaración similar) para ceder la exención de la hija al padre o la madre sin custodia. Tax right offs for students Jacinta es hija calificada tanto suya como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto para usted como para la madre de usted. Tax right offs for students No obstante, sólo una de ustedes puede reclamar a su hija como dependiente. Tax right offs for students Jacinta no es hija calificada de nadie más, incluyendo al padre. Tax right offs for students Usted permite que su madre reclame a Jacinta. Tax right offs for students Esto quiere decir que la madre de usted podrá reclamar a Jacinta como hija que reúne los requisitos para propósitos de los seis beneficios tributarios enumerados anteriormente si ella tiene derecho a reclamar estos beneficios (y usted no reclama a Jacinta como dependiente o hija calificada para cualquiera de dichos beneficios tributarios). Tax right offs for students Ejemplo 2: El padre o la madre tiene un ingreso bruto ajustado mayor que el del abuelo o la abuela. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $18,000. Tax right offs for students Como el ingreso bruto ajustado de la madre de usted no es mayor al suyo, ella no puede reclamar a Jacinta. Tax right offs for students Sólo usted puede reclamar a Jacinta. Tax right offs for students Ejemplo 3: Dos personas declaran a la misma hija. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que tanto usted como su madre reclaman a Jacinta como hija calificada. Tax right offs for students En este caso, usted como madre de la hija en cuestión será la única a la que se le permitirá reclamar a Jacinta como hija calificada. Tax right offs for students El IRS rechazará la reclamación de su madre a los seis beneficios tributarios listados anteriormente a menos que ella tenga otro hijo calificado. Tax right offs for students Ejemplo 4: Hijos calificados divididos entre dos personas. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que usted también tiene dos hijos menores que son hijos calificados tanto de usted como de su madre. Tax right offs for students Sólo una de ustedes puede reclamar a cada hijo individualmente. Tax right offs for students Sin embargo, si el ingreso bruto ajustado de la madre de usted es mayor que el suyo, usted puede permitir que la madre de usted reclame a uno o más de los hijos. Tax right offs for students Por ejemplo, usted puede reclamar a uno de los hijos mientras que su madre puede reclamar a los otros dos. Tax right offs for students Ejemplo 5: Contribuyente que es hija calificada. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que usted tiene sólo 18 años de edad y no contribuyó más de la mitad de su propia manutención para el año. Tax right offs for students Esto significa que usted es la hija calificada de su madre. Tax right offs for students Si ella puede reclamarla a usted como dependiente, entonces usted no puede reclamar a su hija como dependiente según el Requisito de Dependiente del Contribuyente , explicado anteriormente. Tax right offs for students Ejemplo 6: Hijo que vive tanto con el padre como la madre y con la abuela. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que usted y el padre de su hija están casados el uno con el otro, viven con su hija y con la madre de usted y tienen un ingreso bruto ajustado de $20,000 en una declaración conjunta. Tax right offs for students Si usted y su esposo no reclaman a su hija como hija calificada, la madre de usted la puede reclamar. Tax right offs for students Aunque el ingreso bruto ajustado de su declaración conjunta, $20,000, es mayor que el ingreso bruto ajustado de la madre de usted de $15,000, se puede considerar, para este fin, que el ingreso bruto ajustado de usted es $10,000 y el de su cónyuge es $10,000. Tax right offs for students Por lo tanto, el ingreso bruto ajustado de la madre de usted, $15,000, sería mayor que cualquier cantidad de ingresos brutos ajustados de cualquiera de los padres que podrían reclamar a su hija. Tax right offs for students Ejemplo 7: Padres separados. Tax right offs for students Usted, su esposo y su hijo de 10 años de edad vivieron en la misma vivienda hasta el 1 de agosto de 2013, fecha en la que su esposo se marchó de la casa. Tax right offs for students Su hijo vivió con usted durante los meses de agosto y septiembre. Tax right offs for students Durante el resto del año, su hijo vivió con su esposo, el padre del hijo. Tax right offs for students Su hijo es hijo calificado tanto de usted como de su esposo ya que el hijo vivió con cada uno de ustedes durante más de la mitad del año y, además, satisfizo los requisitos de parentesco, edad, manutención y declaración conjunta para cada uno de ustedes. Tax right offs for students Como usted y su esposo aún no se habían divorciado, separado legalmente o separado de acuerdo con un fallo de manutención por separación judicial escrito al finalizar el año, el requisito para padres divorciados o separados (o padres que no viven juntos) no aplica en este caso. Tax right offs for students Usted y su esposo presentarán una declaración por separado. Tax right offs for students Su esposo esta de acuerdo con dejar que usted trate al hijo como hijo calificado. Tax right offs for students Esto quiere decir que, si su esposo no lo reclama como hijo calificado, usted puede reclamar a su hijo como hijo calificado para propósitos de la exención de dependencia, el crédito tributario por hijos y a la exclusión de los beneficios por cuidado de dependientes, si reúne los requisitos para cada uno de esos beneficios tributarios. Tax right offs for students Sin embargo, usted no puede reclamar el estado civil de cabeza de familia porque usted y su esposo no vivieron separados durante los últimos 6 meses del año. Tax right offs for students Por lo tanto, su estado civil para efectos de la declaración (el de usted) es casada que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Tax right offs for students Ejemplo 8: Padres separados declaran al mismo hijo. Tax right offs for students La situación es igual a la del Ejemplo 7 , salvo que tanto usted como su esposo reclaman a su hijo como hijo calificado. Tax right offs for students En este caso, sólo su esposo tiene el derecho de tratar a su hijo como hijo calificado. Tax right offs for students Esto es así porque durante 2013, su hijo vivió con él durante más tiempo de lo que vivió con usted. Tax right offs for students Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. Tax right offs for students Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para la exclusión de los beneficios por cuidado de dependientes. Tax right offs for students Además, ya que usted y su esposo no vivieron separados los últimos 6 meses del año, su esposo, para efectos de la declaración, no puede reclamar el estado civil de cabeza de familia. Tax right offs for students Por lo tanto, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Tax right offs for students Ejemplo 9: Padres no casados. Tax right offs for students Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos durante todo el año. Tax right offs for students Usted y el padre de su hijo no están casados. Tax right offs for students Su hijo es hijo calificado de ambos porque satisfizo los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para cada uno de ustedes. Tax right offs for students Su ingreso bruto ajustado (AGI, por sus siglas en inglés) es $12,000 y el del padre de su hijo es $14,000. Tax right offs for students El padre de su hijo está de acuerdo con que usted reclame a su hijo como hijo calificado. Tax right offs for students Esto quiere decir que usted puede reclamarlo como hijo calificado para la exención de dependencia, crédito tributario por hijos, el estado civil de cabeza de familia para efectos de la declaración, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo si usted tiene derecho a reclamar cada uno de estos beneficios (y si el padre de su hijo no reclama a su hijo como dependiente o dependiente calificado para ninguno de dichos beneficios). Tax right offs for students Ejemplo 10: Padres no casados que declaran al mismo hijo. Tax right offs for students La situación es igual a la del Ejemplo 9 , salvo que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. Tax right offs for students En este caso, sólo el padre tiene el derecho de tratar a su hijo como hijo calificado. Tax right offs for students Esto se debe a que el ingreso bruto ajustado del padre, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. Tax right offs for students Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. Tax right offs for students Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para el crédito por ingreso del trabajo, el estado civil de cabeza de familia para efectos de la declaración y la exclusión de los beneficios por cuidado de dependientes. Tax right offs for students Ejemplo 11: Hija que no vivió con un padre o madre. Tax right offs for students Usted y su sobrina de 7 años de edad, la hija de su hermana, vivieron con la madre de usted durante todo el año. Tax right offs for students Usted tiene 25 años de edad y su ingreso bruto ajustado es $9,300. Tax right offs for students El ingreso bruto ajustado de su madre es $15,000. Tax right offs for students Los padres de su sobrina declaran conjuntamente, tienen un ingreso bruto ajustado menor que $9,000 y no viven con usted ni con su hija. Tax right offs for students Su sobrina es una hija calificada tanto de usted como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto de usted como para la madre de usted. Tax right offs for students No obstante, sólo la madre de usted la puede tratar como hija calificada. Tax right offs for students Esto es porque el ingreso bruto ajustado de la madre de usted, $15,000, es mayor que el de usted, $9,300. Tax right offs for students Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos). Tax right offs for students   Si a un hijo se le trata como el hijo calificado del padre o la madre que no tiene custodia conforme a los requisitos que se describen anteriormente para Hijos de padres divorciados o separados o padres que no viven juntos , sólo el padre o la madre sin custodia puede reclamar una exención y el crédito tributario por hijos basado en dicho hijo. Tax right offs for students Sin embargo, el padre o la madre con la custodia, si reúne los requisitos, u otra persona que reúna los requisitos, puede reclamar al hijo como hijo calificado para el estado civil de cabeza de familia, crédito por gastos del cuidado de menores y dependientes, exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo. Tax right offs for students Si el hijo es hijo calificado de más de una persona para estos beneficios tributarios, entonces las reglas de desempate determinan cuál persona puede tratar al hijo como hijo calificado. Tax right offs for students Ejemplo 1. Tax right offs for students Usted y su hijo de 5 años de edad vivieron todo el año con su madre, quien pagó todos los costos de mantener la vivienda. Tax right offs for students Su ingreso bruto ajustado es $10,000. Tax right offs for students El ingreso bruto ajustado de su madre es $25,000. Tax right offs for students El padre de su hijo no vivió con usted ni con su hijo. Tax right offs for students Conforme a los requisitos correspondientes a los hijos de padres divorciados o separados (o padres que no viven juntos), su hijo es tratado como hijo calificado del padre de su hijo, el cual puede reclamar una exención y el crédito tributario por hijos en el caso de dicho hijo. Tax right offs for students Por lo tanto, usted no puede reclamar una exención ni el crédito tributario por hijos en el caso de su hijo. Tax right offs for students Sin embargo, el padre de su hijo no puede reclamar a su hijo como hijo calificado para el estado civil de cabeza de familia, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes ni el crédito por ingreso del trabajo. Tax right offs for students Ni usted ni su madre tuvieron ningún gasto del cuidado de menores ni beneficios por cuidado de dependientes, por lo tanto, ninguna de ustedes puede reclamar el crédito por gastos de cuidado de menores ni la exclusión de los beneficios por cuidado de dependientes. Tax right offs for students Pero, el hijo es hijo calificado de usted y su madre para el estado civil de cabeza de familia y el crédito por ingreso del trabajo, porque satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta correspondientes tanto a usted como a su madre. Tax right offs for students (Nota: El requisito de manutención no corresponde en el caso del crédito por ingreso del trabajo). Tax right offs for students Sin embargo, usted acuerda dejar que su madre reclame a su hijo. Tax right offs for students Esto significa que ella puede reclamarlo para el estado civil de cabeza de familia y el crédito por ingreso del trabajo si reúne los requisitos para los dos y usted no lo reclama como hijo calificado para el crédito por ingreso del trabajo. Tax right offs for students (Ya que su madre pagó todos los costos de manutención de la vivienda, usted no puede reclamar el estado civil de cabeza de familia). Tax right offs for students Ejemplo 2. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $25,000 y el de su madre es $21,000. Tax right offs for students La madre de usted no puede reclamar a su hijo como hijo calificado porque su ingreso bruto ajustado no es mayor que el suyo. Tax right offs for students Ejemplo 3. Tax right offs for students La situación es igual a la del Ejemplo 1 , salvo que usted y su madre reclaman a su hijo como hijo calificado para el crédito por ingreso del trabajo. Tax right offs for students Su madre también puede reclamarlo como hijo calificado para el estado civil de cabeza de familia. Tax right offs for students Usted, en calidad de madre del hijo, será la única que podrá reclamarlo como hijo calificado para el crédito por ingreso del trabajo. Tax right offs for students El IRS rechazará la reclamación de su madre al crédito por ingreso del trabajo y al estado civil de cabeza de familia salvo que tenga otro hijo calificado. Tax right offs for students Pariente Calificado Tiene que reunir cuatro requisitos para poder considerar a una persona pariente calificado suyo. Tax right offs for students Estos requisitos son los siguientes: Requisito de no ser Hijo Calificado, Requisito de Miembro de la Unidad Familiar o de Parentesco, Requisito del Ingreso Bruto y Requisito de Manutención (para Poder Ser un Pariente Calificado). Tax right offs for students Edad. Tax right offs for students   A diferencia de un hijo calificado, un pariente calificado puede tener cualquier edad. Tax right offs for students No existe ningún requisito de edad para un pariente calificado. Tax right offs for students Hijos secuestrados. Tax right offs for students   Usted quizás puede considerar a un hijo como su pariente calificado, aun si éste ha sido secuestrado. Tax right offs for students Consulte la Publicación 501, para más detalles. Tax right offs for students Hoja de Trabajo 3-1. Tax right offs for students Hoja de Trabajo para Determinar Manutención Fondos que Pertenecen a la Persona que Usted Mantuvo       1. Tax right offs for students Anote el total de los fondos que pertenecen a la persona que usted mantuvo, incluyendo ingresos recibidos (sujetos y no sujetos a impuestos) y préstamos durante el año, más la cantidad en cuentas de ahorros y otras cuentas al principio del año. Tax right offs for students No incluya fondos provistos por el estado; en vez de eso, incluya dichas cantidades en la línea 23 1. Tax right offs for students     2. Tax right offs for students Anote la cantidad de la línea 1 que se utilizó para la manutención de la persona 2. Tax right offs for students     3. Tax right offs for students Anote la cantidad de la línea 1 que se utilizó para otros propósitos 3. Tax right offs for students     4. Tax right offs for students Anote la cantidad total en cuentas de ahorros y otras cuentas de la persona al final del año 4. Tax right offs for students     5. Tax right offs for students Sume las líneas 2 a 4. Tax right offs for students (Este resultado debe ser igual a la cantidad de la línea 1). Tax right offs for students 5. Tax right offs for students     Gastos del Hogar Entero (donde vivió la persona que usted mantuvo)       6. Tax right offs for students Alojamiento (Complete la línea 6a o 6b):         6a. Tax right offs for students Anote la cantidad de alquiler pagado 6a. Tax right offs for students       6b. Tax right offs for students Anote el valor justo de alquiler de la vivienda. Tax right offs for students Si la persona que usted mantuvo es dueña  de la vivienda, incluya esta cantidad también en la línea 21. Tax right offs for students 6b. Tax right offs for students     7. Tax right offs for students Anote el total gastado en alimentos 7. Tax right offs for students     8. Tax right offs for students Anote el total gastado en servicios públicos (calefacción, luz, agua, etc. Tax right offs for students , no incluido en la línea 6a o 6b) 8. Tax right offs for students     9. Tax right offs for students Anote el total gastado en reparaciones (no incluido en la línea 6a o 6b) 9. Tax right offs for students     10. Tax right offs for students Anote el total de otros gastos. Tax right offs for students No incluya gastos de mantener la vivienda, como los intereses de una hipoteca, los impuestos sobre bienes raíces y el seguro. Tax right offs for students 10. Tax right offs for students     11. Tax right offs for students Sume las líneas 6a a 10. Tax right offs for students Este resultado es el total de los gastos de su hogar 11. Tax right offs for students     12. Tax right offs for students Anote el número total de personas que vivieron en el hogar 12. Tax right offs for students     Gastos de la Persona que Usted Mantuvo       13. Tax right offs for students Divida la línea 11 por la línea 12. Tax right offs for students Ésta es la parte de los gastos del hogar correspondiente a la persona 13. Tax right offs for students     14. Tax right offs for students Anote el gasto total de ropa para esta persona 14. Tax right offs for students     15. Tax right offs for students Anote el gasto total de estudios para esta persona 15. Tax right offs for students     16. Tax right offs for students Anote el total de los gastos médicos y dentales no pagados ni reembolsados por seguro médico para esta persona 16. Tax right offs for students     17. Tax right offs for students Anote el gasto total de viajes y recreación para esta persona 17. Tax right offs for students     18. Tax right offs for students Anote el total de otros gastos para esta persona 18. Tax right offs for students     19. Tax right offs for students Sume las líneas 13 a 18. Tax right offs for students El resultado es el costo total de la manutención para la persona durante todo el año 19. Tax right offs for students     ¿Contribuyó la Persona Más de la Mitad de su Propia Manutención?       20. Tax right offs for students Multiplique la línea 19 por el 50% (. Tax right offs for students 50) 20. Tax right offs for students     21. Tax right offs for students Sume la cantidad de la línea 2 y la cantidad de la línea 6b, si la persona a quien usted mantuvo era dueño de la vivienda. Tax right offs for students Ésta es la cantidad que la persona aportó para su propia manutención 21. Tax right offs for students     22. Tax right offs for students ¿Es la cantidad de la línea 21 mayor que la de la línea 20?   No. Tax right offs for students Usted cumple el requisito de manutención para que la persona pueda ser su hijo calificado. Tax right offs for students Si tal persona también satisface los otros requisitos para poder ser su hijo calificado, pare aquí; no complete las líneas 23 a 26. Tax right offs for students De lo contrario, pase a la línea 23 y llene el resto de la hoja de trabajo para determinar si esta persona es su pariente calificado. Tax right offs for students    Sí. Tax right offs for students Usted no satisface el requisito de manutención para que esta persona pueda ser hijo calificado o pariente calificado. Tax right offs for students Pare aquí. Tax right offs for students        ¿Contribuyó Más de la Mitad de la Manutención?       23. Tax right offs for students Anote la cantidad que otras personas contribuyeron para la manutención de la persona. Tax right offs for students Incluya las cantidades proporcionadas por sociedades o agencias de bien
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SOI Tax Stats - Corporate Foreign Tax Credit Statistics

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Corporate Foreign Tax Credit, Tax Year 2010 One Sheet
 

What is the Corporate Foreign Tax Credit?

The corporate foreign tax credit is a set of provisions designed by Congress to eliminate potential double taxation on the foreign-source income of U.S. corporations. Double taxation occurs when an item of income is taxed by both the United States, as the corporation's country of residence, as well as by the country where the income was generated. The current provisions allow U.S. businesses to credit their foreign taxes paid, accrued, or deemed paid against their U.S. income tax liability, subject to limitations that prevent taxpayers from using taxes paid in a country with a higher tax rate than the U.S. to offset their tax liability on U.S. income. Corporations are required to calculate this credit separately for different income categories to prevent taxpayers from combining income that is traditionally taxed at low rates, such as dividend or interest income, with income that is typically taxed at higher rates, such as active business income. The corporate foreign tax credit is reported on Form 1118, Foreign Tax Credit - Corporations.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Corporate Foreign Tax Credit Study Metadata.

Statistical Tables      SOI Bulletin Articles      Archive
 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

U.S. Corporation Income Tax Returns with a Foreign Tax Credit: Total Assets, Income, Taxes, and Credits, and Foreign Income, Deductions, and Taxes 
Shown by major and selected minor industry.

U.S. Corporation Income Tax Returns with a Foreign Tax Credit: Returns with Income in Excess Credit Position: Foreign Income, Deductions, and Taxes 
Shown by major and selected minor industry.

U.S. Corporation Income Tax Returns with a Foreign Tax Credit: Returns with Income in Excess Limitation Position: Foreign Income, Deductions, and Taxes 
Shown by major and selected minor industry.

U.S. Corporation Income Tax Returns with a Foreign Tax Credit: Foreign Income, Deductions, and Taxes
Shown by industrial sector and by type of foreign income for which separate credit was computed. (Tax Year 2006 is the last year published for this table.)

U.S. Corporation Income Tax Returns with a Foreign Tax Credit: Foreign Income, Deductions, and Taxes Reported on Form 1118
Shown by selected country to which foreign taxes were paid.
 


SOI Bulletin Articles

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Archives

Foreign Tax Credit, Claimed on Corporation Income Tax Returns

 


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Page Last Reviewed or Updated: 24-Feb-2014

The Tax Right Offs For Students

Tax right offs for students Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Tax right offs for students Your move is closely related to the start of work. Tax right offs for students You meet the distance test. Tax right offs for students You meet the time test. Tax right offs for students After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Tax right offs for students Retirees, survivors, and Armed Forces members. Tax right offs for students   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Tax right offs for students These rules are discussed later in this publication. Tax right offs for students Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Tax right offs for students Closely related in time. Tax right offs for students   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Tax right offs for students It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Tax right offs for students    Figure A. Tax right offs for students Illustration of Distance Test Please click here for the text description of the image. Tax right offs for students Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Tax right offs for students Example. Tax right offs for students Your family moved more than a year after you started work at a new location. Tax right offs for students You delayed the move for 18 months to allow your child to complete high school. Tax right offs for students You can deduct your moving expenses. Tax right offs for students Closely related in place. Tax right offs for students   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Tax right offs for students If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Tax right offs for students Home defined. Tax right offs for students   Your home means your main home (residence). Tax right offs for students It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Tax right offs for students It does not include other homes owned or kept up by you or members of your family. Tax right offs for students It also does not include a seasonal home, such as a summer beach cottage. Tax right offs for students Your former home means your home before you left for your new job location. Tax right offs for students Your new home means your home within the area of your new job location. Tax right offs for students Retirees or survivors. Tax right offs for students   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Tax right offs for students You must have worked outside the United States or be a survivor of someone who did. Tax right offs for students See Retirees or Survivors Who Move to the United States, later. Tax right offs for students Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Tax right offs for students For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Tax right offs for students You can use Worksheet 1 to see if you meet this test. Tax right offs for students Worksheet 1. Tax right offs for students Distance Test   Note. Tax right offs for students Members of the Armed Forces may not have to meet this test. Tax right offs for students See Members of the Armed Forces. Tax right offs for students     1. Tax right offs for students Enter the number of miles from your old home to your new workplace 1. Tax right offs for students miles 2. Tax right offs for students Enter the number of miles from your old home to your old workplace 2. Tax right offs for students miles 3. Tax right offs for students Subtract line 2 from line 1. Tax right offs for students If zero or less, enter -0- 3. Tax right offs for students miles 4. Tax right offs for students Is line 3 at least 50 miles? □ Yes. Tax right offs for students You meet this test. Tax right offs for students  □ No. Tax right offs for students You do not meet this test. Tax right offs for students You cannot deduct your moving expenses. Tax right offs for students The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Tax right offs for students The distance test considers only the location of your former home. Tax right offs for students It does not take into account the location of your new home. Tax right offs for students See Figure A, earlier. Tax right offs for students Example. Tax right offs for students You moved to a new home less than 50 miles from your former home because you changed main job locations. Tax right offs for students Your old main job location was 3 miles from your former home. Tax right offs for students Your new main job location is 60 miles from that home. Tax right offs for students Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Tax right offs for students First job or return to full-time work. Tax right offs for students   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Tax right offs for students   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Tax right offs for students Armed Forces. Tax right offs for students   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Tax right offs for students See Members of the Armed Forces, later. Tax right offs for students Main job location. Tax right offs for students   Your main job location is usually the place where you spend most of your working time. Tax right offs for students This could be your office, plant, store, shop, or other location. Tax right offs for students If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Tax right offs for students Union members. Tax right offs for students   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Tax right offs for students More than one job. Tax right offs for students   If you have more than one job at any time, your main job location depends on the facts in each case. Tax right offs for students The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Tax right offs for students    Table 1. Tax right offs for students Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Tax right offs for students . Tax right offs for students . Tax right offs for students THEN you satisfy the time test by meeting the. Tax right offs for students . Tax right offs for students . Tax right offs for students an employee 39-week test for employees. Tax right offs for students self-employed 78-week test for self-employed persons. Tax right offs for students both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Tax right offs for students Your principal place of work  determines which test applies. Tax right offs for students both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Tax right offs for students Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Tax right offs for students The time test for employees. Tax right offs for students The time test for self-employed persons. Tax right offs for students Both of these tests are explained below. Tax right offs for students See Table 1, below, for a summary of these tests. Tax right offs for students You can deduct your moving expenses before you meet either of the time tests. Tax right offs for students See Time Test Not Yet Met, later. Tax right offs for students Time Test for Employees 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 (39-week test). Tax right offs for students Full-time employment depends on what is usual for your type of work in your area. Tax right offs for students For purposes of this test, the following four rules apply. Tax right offs for students You count only your full-time work as an employee, not any work you do as a self-employed person. Tax right offs for students You do not have to work for the same employer for all 39 weeks. Tax right offs for students You do not have to work 39 weeks in a row. Tax right offs for students You must work full time within the same general commuting area for all 39 weeks. Tax right offs for students Temporary absence from work. Tax right offs for students   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Tax right offs for students You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Tax right offs for students Seasonal work. Tax right offs for students   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Tax right offs for students For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Tax right offs for students    Figure B. Tax right offs for students Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Tax right offs for students Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Tax right offs for students For purposes of the time test for self-employed persons, the following three rules apply. Tax right offs for students You count any full-time work you do either as an employee or as a self-employed person. Tax right offs for students You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Tax right offs for students You must work within the same general commuting area for all 78 weeks. Tax right offs for students Example. Tax right offs for students You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Tax right offs for students You pay moving expenses in 2013 and 2014 in connection with this move. Tax right offs for students On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Tax right offs for students Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Tax right offs for students You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Tax right offs for students You have until December 1, 2015, to satisfy this requirement. Tax right offs for students Self-employment. Tax right offs for students   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Tax right offs for students You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Tax right offs for students Full-time work. Tax right offs for students   You can count only those weeks during which you work full time as a week of work. Tax right offs for students Whether you work full time during any week depends on what is usual for your type of work in your area. Tax right offs for students For example, you are a self-employed dentist and maintain office hours 4 days a week. Tax right offs for students You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Tax right offs for students Temporary absence from work. Tax right offs for students   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Tax right offs for students Seasonal trade or business. Tax right offs for students   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Tax right offs for students The off-season must be less than 6 months and you must work full time before and after the off-season. Tax right offs for students Example. Tax right offs for students You own and operate a motel at a beach resort. Tax right offs for students The motel is closed for 5 months during the off-season. Tax right offs for students You work full time as the operator of the motel before and after the off-season. Tax right offs for students You are considered self-employed on a full-time basis during the weeks of the off-season. Tax right offs for students   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Tax right offs for students Example. Tax right offs for students Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Tax right offs for students He generally worked at the shop about 40 hours each week. Tax right offs for students Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Tax right offs for students Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Tax right offs for students    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Tax right offs for students Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Tax right offs for students However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Tax right offs for students Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Tax right offs for students You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Tax right offs for students If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Tax right offs for students See When To Deduct Expenses later, for more details. Tax right offs for students Failure to meet the time test. Tax right offs for students    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax right offs for students Example. Tax right offs for students You arrive in the general area of your new job location, as an employee, on September 15, 2013. Tax right offs for students You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Tax right offs for students If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax right offs for students Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Tax right offs for students You are in the Armed Forces and you moved because of a permanent change of station. Tax right offs for students See Members of the Armed Forces , later. Tax right offs for students Your main job location was outside the United States and you moved to the United States because you retired. Tax right offs for students See Retirees or Survivors Who Move to the United States, later. Tax right offs for students You are the survivor of a person whose main job location at the time of death was outside the United States. Tax right offs for students See Retirees or Survivors Who Move to the United States, later. Tax right offs for students Your job at the new location ends because of death or disability. Tax right offs for students You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Tax right offs for students For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Tax right offs for students Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Tax right offs for students However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Tax right offs for students If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Tax right offs for students United States defined. Tax right offs for students   For this section of this publication, the term “United States” includes the possessions of the United States. Tax right offs for students Retirees who were working abroad. Tax right offs for students   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Tax right offs for students However, both your former main job location and your former home must have been outside the United States. Tax right offs for students Permanently retired. Tax right offs for students   You are considered permanently retired when you cease gainful full-time employment or self-employment. Tax right offs for students If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Tax right offs for students Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Tax right offs for students Decedents. Tax right offs for students   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Tax right offs for students The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Tax right offs for students   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Tax right offs for students For more information, see Publication 559, Survivors, Executors, and Administrators. Tax right offs for students Survivors of decedents who were working abroad. Tax right offs for students   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Tax right offs for students The move is to a home in the United States. Tax right offs for students The move begins within 6 months after the decedent's death. Tax right offs for students (When a move begins is described below. Tax right offs for students ) The move is from the decedent's former home. Tax right offs for students The decedent's former home was outside the United States. Tax right offs for students The decedent's former home was also your home. Tax right offs for students When a move begins. Tax right offs for students   A move begins when one of the following events occurs. Tax right offs for students You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Tax right offs for students Your household goods and personal effects are packed and on the way to your home in the United States. Tax right offs for students You leave your former home to travel to your new home in the United States. Tax right offs for students Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Tax right offs for students You cannot deduct any expenses for meals. Tax right offs for students Reasonable expenses. Tax right offs for students   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax right offs for students For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax right offs for students If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Tax right offs for students Example. Tax right offs for students Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Tax right offs for students On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Tax right offs for students Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Tax right offs for students Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Tax right offs for students Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Tax right offs for students Travel by car. Tax right offs for students   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Tax right offs for students Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Tax right offs for students You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Tax right offs for students Member of your household. Tax right offs for students   You can deduct moving expenses you pay for yourself and members of your household. Tax right offs for students A member of your household is anyone who has both your former and new home as his or her home. Tax right offs for students It does not include a tenant or employee, unless that person is your dependent. Tax right offs for students Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Tax right offs for students Your move may be from one U. Tax right offs for students S. Tax right offs for students location to another or from a foreign country to the United States. Tax right offs for students Household goods and personal effects. Tax right offs for students   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Tax right offs for students For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Tax right offs for students   If you use your own car to move your things, see Travel by car, earlier. Tax right offs for students   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Tax right offs for students   You can deduct the cost of shipping your car and your household pets to your new home. Tax right offs for students   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Tax right offs for students Your deduction is limited to the amount it would have cost to move them from your former home. Tax right offs for students Example. Tax right offs for students Paul Brown has been living and working in North Carolina for the last 4 years. Tax right offs for students Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Tax right offs for students Paul got a job in Washington, DC. Tax right offs for students It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Tax right offs for students It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Tax right offs for students He can deduct only $1,800 of the $3,000 he paid. Tax right offs for students The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Tax right offs for students You cannot deduct the cost of moving furniture you buy on the way to your new home. Tax right offs for students   Storage expenses. Tax right offs for students   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Tax right offs for students Travel expenses. Tax right offs for students   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Tax right offs for students This includes expenses for the day you arrive. Tax right offs for students    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Tax right offs for students   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Tax right offs for students   The members of your household do not have to travel together or at the same time. Tax right offs for students However, you can only deduct expenses for one trip per person. Tax right offs for students If you use your own car, see Travel by car, earlier. Tax right offs for students Example. Tax right offs for students   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Tax right offs for students Josh drove the family car to Washington, DC, a trip of 1,100 miles. Tax right offs for students His expenses were $264. Tax right offs for students 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Tax right offs for students 00. Tax right offs for students One week later, Robyn flew from Minneapolis to Washington, DC. Tax right offs for students Her only expense was her $400 plane ticket. Tax right offs for students The Blacks' deduction is $854. Tax right offs for students 00 (Josh's $454. Tax right offs for students 00 + Robyn's $400). Tax right offs for students Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Tax right offs for students You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Tax right offs for students Deductible expenses. Tax right offs for students   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Tax right offs for students The cost of moving household goods and personal effects from your former home to your new home. Tax right offs for students The cost of traveling (including lodging) from your former home to your new home. Tax right offs for students The cost of moving household goods and personal effects to and from storage. Tax right offs for students The cost of storing household goods and personal effects while you are at the new job location. Tax right offs for students The first two items were explained earlier under Moves to Locations in the United States . Tax right offs for students The last two items are discussed, later. Tax right offs for students Moving goods and effects to and from storage. Tax right offs for students   You can deduct the reasonable expenses of moving your personal effects to and from storage. Tax right offs for students Storage expenses. Tax right offs for students   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Tax right offs for students Moving expenses allocable to excluded foreign income. Tax right offs for students   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Tax right offs for students You may also be able to claim a foreign housing exclusion or deduction. Tax right offs for students If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Tax right offs for students    Publication 54, Tax Guide for U. Tax right offs for students S. Tax right offs for students Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Tax right offs for students You can get the publication from most U. Tax right offs for students S. Tax right offs for students embassies and consulates, or see How To Get Tax Help at the end of this publication. Tax right offs for students Nondeductible Expenses You cannot deduct the following items as moving expenses. Tax right offs for students Any part of the purchase price of your new home. Tax right offs for students Car tags. Tax right offs for students Driver's license. Tax right offs for students Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Tax right offs for students Expenses of entering into or breaking a lease. Tax right offs for students Home improvements to help sell your home. Tax right offs for students Loss on the sale of your home. Tax right offs for students Losses from disposing of memberships in clubs. Tax right offs for students Mortgage penalties. Tax right offs for students Pre-move househunting expenses. Tax right offs for students Real estate taxes. Tax right offs for students Refitting of carpet and draperies. Tax right offs for students Return trips to your former residence. Tax right offs for students Security deposits (including any given up due to the move). Tax right offs for students Storage charges except those incurred in transit and for foreign moves. Tax right offs for students No double deduction. Tax right offs for students   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Tax right offs for students You must decide if your expenses are deductible as moving expenses or as business expenses. Tax right offs for students For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Tax right offs for students In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Tax right offs for students   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Tax right offs for students Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Tax right offs for students It covers reimbursements for any of your moving expenses discussed in this publication. Tax right offs for students It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Tax right offs for students Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Tax right offs for students For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Tax right offs for students Your employer should tell you what method of reimbursement is used and what records are required. Tax right offs for students Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax right offs for students Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax right offs for students Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Tax right offs for students You must adequately account to your employer for these expenses within a reasonable period of time. Tax right offs for students You must return any excess reimbursement or allowance within a reasonable period of time. Tax right offs for students Adequate accounting. Tax right offs for students   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Tax right offs for students Documentation includes receipts, canceled checks, and bills. Tax right offs for students Reasonable period of time. Tax right offs for students   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Tax right offs for students However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Tax right offs for students You receive an advance within 30 days of the time you have an expense. Tax right offs for students You adequately account for your expenses within 60 days after they were paid or incurred. Tax right offs for students You return any excess reimbursement within 120 days after the expense was paid or incurred. Tax right offs for students You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Tax right offs for students Excess reimbursement. Tax right offs for students   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Tax right offs for students Returning excess reimbursements. Tax right offs for students   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Tax right offs for students Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Tax right offs for students For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Tax right offs for students You meet accountable plan rules. Tax right offs for students   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Tax right offs for students Instead, your employer should include the reimbursements in box 12 of your Form W-2. Tax right offs for students Example. Tax right offs for students You lived in Boston and accepted a job in Atlanta. Tax right offs for students Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Tax right offs for students Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Tax right offs for students If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Tax right offs for students You do not meet accountable plan rules. Tax right offs for students   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Tax right offs for students   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Tax right offs for students The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Tax right offs for students Reimbursement of nondeductible expenses. Tax right offs for students   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Tax right offs for students The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Tax right offs for students If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Tax right offs for students Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Tax right offs for students In addition, the following payments will be treated as paid under a nonaccountable plan. Tax right offs for students Excess reimbursements you fail to return to your employer. Tax right offs for students Reimbursements of nondeductible expenses. Tax right offs for students See Reimbursement of nondeductible expenses, earlier. Tax right offs for students If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Tax right offs for students This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Tax right offs for students If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Tax right offs for students Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Tax right offs for students Your employer will report the total in box 1 of your Form W-2. Tax right offs for students Example. Tax right offs for students To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Tax right offs for students Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Tax right offs for students Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Tax right offs for students These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Tax right offs for students Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Tax right offs for students See Reimbursements included in income, later. Tax right offs for students Reimbursements excluded from income. Tax right offs for students   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Tax right offs for students These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Tax right offs for students Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Tax right offs for students    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Tax right offs for students Expenses deducted in earlier year. Tax right offs for students   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Tax right offs for students Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Tax right offs for students Reimbursements included in income. Tax right offs for students   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Tax right offs for students See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Tax right offs for students Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Tax right offs for students This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Tax right offs for students It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Tax right offs for students Reimbursement for deductible and nondeductible expenses. Tax right offs for students    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Tax right offs for students Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Tax right offs for students Amount of income tax withheld. Tax right offs for students   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Tax right offs for students It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Tax right offs for students   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Tax right offs for students The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Tax right offs for students Estimated tax. Tax right offs for students    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Tax right offs for students For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Tax right offs for students How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Tax right offs for students For a quick overview, see Table 2, later. Tax right offs for students Form 3903 Use Form 3903 to figure your moving expense deduction. Tax right offs for students Use a separate Form 3903 for each move for which you are deducting expenses. Tax right offs for students Do not file Form 3903 if all of the following apply. Tax right offs for students You moved to a location outside the United States in an earlier year. Tax right offs for students You are claiming only storage fees while you were away from the United States. Tax right offs for students Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Tax right offs for students Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Tax right offs for students If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Tax right offs for students Completing Form 3903. Tax right offs for students   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Tax right offs for students If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Tax right offs for students Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Tax right offs for students This excluded amount should be identified on Form W-2, box 12, with code P. Tax right offs for students Expenses greater than reimbursement. Tax right offs for students   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax right offs for students This is your moving expense deduction. Tax right offs for students Expenses equal to or less than reimbursement. Tax right offs for students    If line 3 is equal to or less than line 4, you have no moving expense deduction. Tax right offs for students Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Tax right offs for students Table 2. Tax right offs for students Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Tax right offs for students . Tax right offs for students . Tax right offs for students AND you have. Tax right offs for students . Tax right offs for students . Tax right offs for students THEN. Tax right offs for students . Tax right offs for students . Tax right offs for students your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Tax right offs for students your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Tax right offs for students your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Tax right offs for students your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Tax right offs for students no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Tax right offs for students * * See Deductible Moving Expenses, earlier, for allowable expenses. Tax right offs for students    Where to deduct. Tax right offs for students   Deduct your moving expenses on Form 1040, line 26. Tax right offs for students The amount of moving expenses you can deduct is shown on Form 3903, line 5. Tax right offs for students    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Tax right offs for students   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Tax right offs for students Expenses not reimbursed. Tax right offs for students   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Tax right offs for students Example. Tax right offs for students In December 2012, your employer transferred you to another city in the United States, where you still work. Tax right offs for students You are single and were not reimbursed for your moving expenses. Tax right offs for students In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Tax right offs for students In January 2013, you paid for travel to the new city. Tax right offs for students You can deduct these additional expenses on your 2013 tax return. Tax right offs for students Expenses reimbursed. Tax right offs for students   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Tax right offs for students If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Tax right offs for students See Choosing when to deduct, next. Tax right offs for students   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Tax right offs for students Choosing when to deduct. Tax right offs for students   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Tax right offs for students How to make the choice. Tax right offs for students   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Tax right offs for students    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Tax right offs for students Illustrated Example Tom and Peggy Smith are married and have two children. Tax right offs for students They owned a home in Detroit where Tom worked. Tax right offs for students On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Tax right offs for students Peggy flew to San Diego on March 1 to look for a new home. Tax right offs for students She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Tax right offs for students The Smiths sold their Detroit home for $1,500 less than they paid for it. Tax right offs for students They contracted to have their personal effects moved to San Diego on April 3. Tax right offs for students The family drove to San Diego where they found that their new home was not finished. Tax right offs for students They stayed in a nearby motel until the house was ready on May 1. Tax right offs for students On April 10, Tom went to work in the San Diego plant where he still works. Tax right offs for students Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Tax right offs for students ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Tax right offs for students His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Tax right offs for students Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Tax right offs for students The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Tax right offs for students His employer identified this amount with code P. Tax right offs for students The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Tax right offs for students Tom must include this amount on Form 1040, line 7. Tax right offs for students The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Tax right offs for students Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Tax right offs for students To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Tax right offs for students Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Tax right offs for students He also enters his deduction, $1,200, on Form 1040, line 26. Tax right offs for students Nondeductible expenses. Tax right offs for students   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Tax right offs for students Item 1 — pre-move househunting expenses of $524. Tax right offs for students Item 2 — the $25,000 down payment on the San Diego home. Tax right offs for students If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Tax right offs for students Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Tax right offs for students The commission is used to figure the gain or loss on the sale. Tax right offs for students Item 4 — the $1,500 loss on the sale of the Detroit home. Tax right offs for students Item 6 — the $320 expense for meals while driving to San Diego. Tax right offs for students (However, the lodging and car expenses are deductible. Tax right offs for students ) Item 7 — temporary living expenses of $3,730. Tax right offs for students    This image is too large to be displayed in the current screen. Tax right offs for students Please click the link to view the image. Tax right offs for students 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Tax right offs for students You can deduct your unreimbursed moving expenses. Tax right offs for students A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Tax right offs for students The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Tax right offs for students Spouse and dependents. Tax right offs for students   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Tax right offs for students   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Tax right offs for students Services or reimbursements provided by government. Tax right offs for students   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Tax right offs for students In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Tax right offs for students However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Tax right offs for students   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Tax right offs for students You can deduct the expenses that are more than your reimbursements. Tax right offs for students See Deductible Moving Expenses, earlier. Tax right offs for students How to complete Form 3903 for members of the Armed Forces. Tax right offs for students    Take the following steps. Tax right offs for students Complete lines 1 through 3 of the form, using your actual expenses. Tax right offs for students Do not include any expenses for moving services provided by the government. Tax right offs for students Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Tax right offs for students Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Tax right offs for students Do not include the value of moving or storage services provided by the government. Tax right offs for students Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Tax right offs for students Complete line 5. Tax right offs for students If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax right offs for students This is your moving expense deduction. Tax right offs for students If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Tax right offs for students Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Tax right offs for students If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Tax right offs for students    Do not deduct any expenses for moving or storage services provided by the government. Tax right offs for students How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax right offs for students Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax right offs for students Free help with your tax return. Tax right offs for students   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax right offs for students The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax right offs for students The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax right offs for students 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 right offs for students Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax right offs for students To find the nearest VITA or TCE site, visit IRS. Tax right offs for students gov or call 1-800-906-9887. Tax right offs for students   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax right offs for students To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax right offs for students aarp. Tax right offs for students org/money/taxaide or call 1-888-227-7669. Tax right offs for students   For more information on these programs, go to IRS. Tax right offs for students gov and enter “VITA” in the search box. Tax right offs for students Internet. Tax right offs for students IRS. Tax right offs for students gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax right offs for students Apply for an Employer Identification Number (EIN). Tax right offs for students Go to IRS. Tax right offs for students gov and enter Apply for an EIN in the search box. Tax right offs for students Request an Electronic Filing PIN by going to IRS. Tax right offs for students gov and entering Electronic Filing PIN in the search box. Tax right offs for students Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax right offs for students gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax right offs for students If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax right offs for students Check the status of your amended return. Tax right offs for students Go to IRS. Tax right offs for students gov and enter Where's My Amended Return in the search box. Tax right offs for students Download forms, instructions, and publications, including some accessible versions. Tax right offs for students Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax right offs for students gov or IRS2Go. Tax right offs for students Tax return and tax account transcripts are generally available for the current year and past three years. Tax right offs for students Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax right offs for students gov. Tax right offs for students Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax right offs for students Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax right offs for students gov. Tax right offs for students Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax right offs for students gov or IRS2Go. Tax right offs for students Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax right offs for students An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax right offs for students Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax right offs for students If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax right offs for students Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax right offs for students Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax right offs for students gov. Tax right offs for students Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax right offs for students The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax right offs for students Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax right offs for students AARP offers the Tax-Aide counseling program as part of the TCE program. Tax right offs for students Visit AARP's website to find the nearest Tax-Aide location. Tax right offs for students Research your tax questions. Tax right offs for students Search publications and instructions by topic or keyword. Tax right offs for students Read the Internal Revenue Code, regulations, or other official guidance. Tax right offs for students Read Internal Revenue Bulletins. Tax right offs for students Sign up to receive local and national tax news by email. Tax right offs for students Phone. Tax right offs for students You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax right offs for students Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax right offs for students Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax right offs for students Call to locate the nearest volunteer help site, 1-800-906-9887. Tax right offs for students Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax right offs for students The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax right offs for students Most VITA and TCE sites offer free electronic filing. Tax right offs for students Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax right offs for students Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax right offs for students Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax right offs for students The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax right offs for students If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax right offs for students Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax right offs for students Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax right offs for students 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 right offs for students Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax right offs for students Call to order forms, instructions and publications, 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 right offs for students You should receive your order within 10 business days. Tax right offs for students Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax right offs for students Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax right offs for students Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax right offs for students Call to ask tax questions, 1-800-829-1040. Tax right offs for students Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax right offs for students The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax right offs for students These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax right offs for students gsa. Tax right offs for students gov/fedrelay. Tax right offs for students Walk-in. Tax right offs for students You can find a selection of forms, publications and services — in-person, face-to-face. Tax right offs for students Products. Tax right offs for students You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax right offs for students Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax right offs for students Services. Tax right offs for students You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax right offs for students An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax right offs for students 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 right offs for students No appointment is necessary—just walk in. Tax right offs for students Before visiting, check www. Tax right offs for students irs. Tax right offs for students gov/localcontacts for hours of operation and services provided. Tax right offs for students Mail. Tax right offs for students You can send your order for forms, instructions, and publications to the address below. Tax right offs for students You should receive a response within 10 business days after your request is received. Tax right offs for students  Internal Revenue Service 1201 N. Tax right offs for students Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax right offs for students   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax right offs for students Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax right offs for students What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax right offs for students We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax right offs for students You face (or your business is facing) an immediate threat of adverse action. Tax right offs for students You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax right offs for students   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax right offs for students Here's why we can help: TAS is an independent organization within the IRS. Tax right offs for students Our advocates know how to work with the IRS. Tax right offs for students Our services are free and tailored to meet your needs. Tax right offs for students We have offices in every state, the District of Columbia, and Puerto Rico. Tax right offs for students How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax right offs for students irs. Tax right offs for students gov/advocate, or call us toll-free at 1-877-777-4778. Tax right offs for students How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax right offs for students If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax right offs for students irs. Tax right offs for students gov/sams. Tax right offs for students Low Income Taxpayer Clinics. Tax right offs for students   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax right offs for students Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax right offs for students Visit www. Tax right offs for students TaxpayerAdvocate. Tax right offs for students irs. Tax right offs for students gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax right offs for students Prev  Up  Next   Home   More Online Publications