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Turbotax 2010 download 5. Turbotax 2010 download   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. Turbotax 2010 download Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. Turbotax 2010 download When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. Turbotax 2010 download Otherwise, these are capital expenses that must be added to the basis of the land. Turbotax 2010 download (See chapter 6 for information on determining basis. Turbotax 2010 download ) Conservation expenses for land in a foreign country do not qualify for this special treatment. Turbotax 2010 download The deduction for conservation expenses cannot be more than 25% of your gross income from farming. Turbotax 2010 download See 25% Limit on Deduction , later. Turbotax 2010 download Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. Turbotax 2010 download These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. Turbotax 2010 download You must include in income most government payments for approved conservation practices. Turbotax 2010 download However, you can exclude some payments you receive under certain cost-sharing conservation programs. Turbotax 2010 download For more information, see Agricultural Program Payments in chapter 3. Turbotax 2010 download To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. Turbotax 2010 download Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. Turbotax 2010 download You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. Turbotax 2010 download You are not farming if you are engaged only in forestry or the growing of timber. Turbotax 2010 download Farm defined. Turbotax 2010 download   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Turbotax 2010 download It also includes plantations, ranches, ranges, and orchards. Turbotax 2010 download A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. Turbotax 2010 download It does not include an area where they are merely caught or harvested. Turbotax 2010 download A plant nursery is a farm for purposes of deducting soil and water conservation expenses. Turbotax 2010 download Farm rental. Turbotax 2010 download   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. Turbotax 2010 download If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. Turbotax 2010 download   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. Turbotax 2010 download Example. Turbotax 2010 download You own a farm in Iowa and live in California. Turbotax 2010 download You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. Turbotax 2010 download You cannot deduct your soil conservation expenses for this farm. Turbotax 2010 download You must capitalize the expenses and add them to the basis of the land. Turbotax 2010 download     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. Turbotax 2010 download Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. Turbotax 2010 download If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. Turbotax 2010 download Keep a copy of the plan with your books and records to support your deductions. Turbotax 2010 download Conservation plan. Turbotax 2010 download   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. Turbotax 2010 download There are three types of approved plans. Turbotax 2010 download NRCS individual site plans. Turbotax 2010 download These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. Turbotax 2010 download NRCS county plans. Turbotax 2010 download These plans include a listing of farm conservation practices approved for the county where the farmland is located. Turbotax 2010 download You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. Turbotax 2010 download Comparable state agency plans. Turbotax 2010 download These plans are approved by state agencies and can be approved individual site plans or county plans. Turbotax 2010 download   A list of NRCS conservation programs is available at www. Turbotax 2010 download nrcs. Turbotax 2010 download usda. Turbotax 2010 download gov/programs. Turbotax 2010 download Individual site plans can be obtained from NRCS offices and the comparable state agencies. Turbotax 2010 download Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. Turbotax 2010 download These expenses include, but are not limited to, the following. Turbotax 2010 download The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. Turbotax 2010 download The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. Turbotax 2010 download The eradication of brush. Turbotax 2010 download The planting of windbreaks. Turbotax 2010 download You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. Turbotax 2010 download These expenses are added to the basis of the land. Turbotax 2010 download If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. Turbotax 2010 download See chapter 3 for information about payments eligible for the cost-sharing exclusion. Turbotax 2010 download New farm or farmland. Turbotax 2010 download   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. Turbotax 2010 download You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. Turbotax 2010 download The new farming activity does not have to be the same as the old farming activity. Turbotax 2010 download For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. Turbotax 2010 download Land not used for farming. Turbotax 2010 download   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. Turbotax 2010 download For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. Turbotax 2010 download You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. Turbotax 2010 download Depreciable conservation assets. Turbotax 2010 download   You generally cannot deduct your expenses for depreciable conservation assets. Turbotax 2010 download However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. Turbotax 2010 download See Assessment for Depreciable Property , later. Turbotax 2010 download   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. Turbotax 2010 download These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. Turbotax 2010 download You recover your capital investment through annual allowances for depreciation. Turbotax 2010 download   You can deduct soil and water conservation expenses for nondepreciable earthen items. Turbotax 2010 download Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. Turbotax 2010 download Water well. Turbotax 2010 download   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. Turbotax 2010 download It is a capital expense. Turbotax 2010 download You recover your cost through depreciation. Turbotax 2010 download You also must capitalize your cost for drilling a test hole. Turbotax 2010 download If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. Turbotax 2010 download You can recover the total cost through depreciation deductions. Turbotax 2010 download   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. Turbotax 2010 download Abandonment means that all economic benefits from the well are terminated. Turbotax 2010 download For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. Turbotax 2010 download Endangered species recovery expenses. Turbotax 2010 download   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. Turbotax 2010 download Otherwise, these are capital expenses that must be added to the basis of the land. Turbotax 2010 download   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. Turbotax 2010 download See Internal Revenue Code section 175 for more information. Turbotax 2010 download Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. Turbotax 2010 download You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. Turbotax 2010 download Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. Turbotax 2010 download This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. Turbotax 2010 download The depreciable property must be used in the district's soil and water conservation activities. Turbotax 2010 download However, the following limits apply to these assessments. Turbotax 2010 download The total assessment limit. Turbotax 2010 download The yearly assessment limit. Turbotax 2010 download After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. Turbotax 2010 download The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. Turbotax 2010 download See Table 5-1 for a brief summary of these limits. Turbotax 2010 download Table 5-1. Turbotax 2010 download Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. Turbotax 2010 download Your deductible share of the cost to the district for the property. Turbotax 2010 download Your gross income from farming. Turbotax 2010 download No one taxpayer can deduct more than 10% of the total assessment. Turbotax 2010 download Any amount over 10% is a capital expense and is added to the basis of your land. Turbotax 2010 download If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Turbotax 2010 download If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. Turbotax 2010 download You can deduct the remainder in equal amounts over the next 9 tax years. Turbotax 2010 download Limit for all conservation expenses, including assessments for depreciable property. Turbotax 2010 download Amounts greater than 25% can be carried to the following year and added to that year's expenses. Turbotax 2010 download The total is then subject to the 25% of gross income from farming limit in that year. Turbotax 2010 download To ensure your deduction is within the deduction limits, keep records to show the following. Turbotax 2010 download The total assessment against all members of the district for the depreciable property. Turbotax 2010 download Your deductible share of the cost to the district for the depreciable property. Turbotax 2010 download Your gross income from farming. Turbotax 2010 download Total assessment limit. Turbotax 2010 download   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. Turbotax 2010 download This applies whether you pay the assessment in one payment or in installments. Turbotax 2010 download If your assessment is more than 10% of the total amount assessed, both the following rules apply. Turbotax 2010 download The amount over 10% is a capital expense and is added to the basis of your land. Turbotax 2010 download If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Turbotax 2010 download Yearly assessment limit. Turbotax 2010 download   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. Turbotax 2010 download If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. Turbotax 2010 download If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. Turbotax 2010 download You can deduct the remainder in equal amounts over the next 9 tax years. Turbotax 2010 download Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. Turbotax 2010 download Example 1. Turbotax 2010 download This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. Turbotax 2010 download Of the assessment, $1,500 is for digging drainage ditches. Turbotax 2010 download You can deduct this part as a soil or conservation expense as if you had paid it directly. Turbotax 2010 download The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. Turbotax 2010 download The total amount assessed by the district against all its members for the depreciable equipment is $7,000. Turbotax 2010 download The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. Turbotax 2010 download The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. Turbotax 2010 download To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. Turbotax 2010 download Add $500 to the result for a total of $570. Turbotax 2010 download Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). Turbotax 2010 download You can deduct the balance at the rate of $70 a year over the next 9 years. Turbotax 2010 download You add $70 to the $1,500 portion of the assessment for drainage ditches. Turbotax 2010 download You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. Turbotax 2010 download Example 2. Turbotax 2010 download Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. Turbotax 2010 download The total amount assessed by the district against all its members for depreciable equipment is $5,500. Turbotax 2010 download The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. Turbotax 2010 download The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). Turbotax 2010 download Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. Turbotax 2010 download You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. Turbotax 2010 download Sale or other disposal of land during 9-year period. Turbotax 2010 download   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. Turbotax 2010 download Death of farmer during 9-year period. Turbotax 2010 download   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. Turbotax 2010 download 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. Turbotax 2010 download Gross income from farming. Turbotax 2010 download   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. Turbotax 2010 download Gains from sales of draft, breeding, or dairy livestock are included. Turbotax 2010 download Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. Turbotax 2010 download Carryover of deduction. Turbotax 2010 download   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. Turbotax 2010 download However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. Turbotax 2010 download Example. Turbotax 2010 download In 2012, you have gross income of $32,000 from two farms. Turbotax 2010 download During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. Turbotax 2010 download However, your deduction is limited to 25% of $32,000, or $8,000. Turbotax 2010 download The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. Turbotax 2010 download The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. Turbotax 2010 download Any expenses over the limit in that year are carried to 2014 and later years. Turbotax 2010 download Net operating loss. Turbotax 2010 download   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. Turbotax 2010 download If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. Turbotax 2010 download When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. Turbotax 2010 download If you do not choose to deduct the expenses, you must capitalize them. Turbotax 2010 download Change of method. Turbotax 2010 download   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. Turbotax 2010 download To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. Turbotax 2010 download You or your authorized representative must sign the request. Turbotax 2010 download   The request must include the following information. Turbotax 2010 download Your name and address. Turbotax 2010 download The first tax year the method or change of method is to apply. Turbotax 2010 download Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. Turbotax 2010 download If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. Turbotax 2010 download The total expenses you paid or incurred in the first tax year the method or change of method is to apply. Turbotax 2010 download A statement that you will account separately in your books for the expenses to which this method or change of method relates. Turbotax 2010 download Send your request to the following  address. Turbotax 2010 download  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. Turbotax 2010 download Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). Turbotax 2010 download However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. Turbotax 2010 download Gain on sale of farmland. Turbotax 2010 download   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. Turbotax 2010 download If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. Turbotax 2010 download See Section 1252 property under Other Gains in chapter 9. 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The Turbotax 2010 Download

Turbotax 2010 download Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Turbotax 2010 download Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Turbotax 2010 download El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Turbotax 2010 download Table of Contents 30. Turbotax 2010 download   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Turbotax 2010 download   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Turbotax 2010 download Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Turbotax 2010 download Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Turbotax 2010 download Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Turbotax 2010 download   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Turbotax 2010 download Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Turbotax 2010 download   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Turbotax 2010 download   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Turbotax 2010 download   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Turbotax 2010 download   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Turbotax 2010 download Requisitos para TodosRequisito 1. Turbotax 2010 download Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Turbotax 2010 download Tiene que tener un número de Seguro Social válido Requisito 3. Turbotax 2010 download Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Turbotax 2010 download Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Turbotax 2010 download No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Turbotax 2010 download Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Turbotax 2010 download Tiene que Haber Recibido Ingresos del Trabajo Parte B. Turbotax 2010 download Requisitos si Tiene un Hijo CalificadoRequisito 8. Turbotax 2010 download Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Turbotax 2010 download Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Turbotax 2010 download Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Turbotax 2010 download Requisitos si no Tiene un Hijo CalificadoRequisito 11. Turbotax 2010 download Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Turbotax 2010 download No Puede Ser el Dependiente de Otra Persona Requisito 13. Turbotax 2010 download Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Turbotax 2010 download Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Turbotax 2010 download Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Turbotax 2010 download Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Turbotax 2010 download Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Turbotax 2010 download Carla Robles (Formulario 1040EZ) 37. Turbotax 2010 download   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications