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When Can I File My 2011 Taxes

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When Can I File My 2011 Taxes

When can i file my 2011 taxes 8. When can i file my 2011 taxes   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. When can i file my 2011 taxes Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. When can i file my 2011 taxes Introduction This chapter discusses how to pay your U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax as you earn or receive income during the year. When can i file my 2011 taxes In general, the federal income tax is a pay as you go tax. When can i file my 2011 taxes There are two ways to pay as you go. When can i file my 2011 taxes Withholding. When can i file my 2011 taxes If you are an employee, your employer probably withholds income tax from your pay. When can i file my 2011 taxes Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. When can i file my 2011 taxes In each case, the amount withheld is paid to the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Treasury in your name. When can i file my 2011 taxes Estimated tax. When can i file my 2011 taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. When can i file my 2011 taxes People who are in business for themselves generally will have to pay their tax this way. When can i file my 2011 taxes You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. When can i file my 2011 taxes Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. When can i file my 2011 taxes Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. When can i file my 2011 taxes Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. When can i file my 2011 taxes S. When can i file my 2011 taxes Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. When can i file my 2011 taxes S. When can i file my 2011 taxes Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. When can i file my 2011 taxes S. When can i file my 2011 taxes Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. When can i file my 2011 taxes Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. When can i file my 2011 taxes If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. When can i file my 2011 taxes If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. When can i file my 2011 taxes If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. When can i file my 2011 taxes However, if the income is effectively connected with a U. When can i file my 2011 taxes S. When can i file my 2011 taxes trade or business, file Form W-8ECI instead. When can i file my 2011 taxes Withholding From Compensation The following discussion generally applies only to nonresident aliens. When can i file my 2011 taxes Tax is withheld from resident aliens in the same manner as U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. When can i file my 2011 taxes Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. When can i file my 2011 taxes Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). When can i file my 2011 taxes These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). When can i file my 2011 taxes Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. When can i file my 2011 taxes This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. When can i file my 2011 taxes Enter your social security number (SSN) on line 2. When can i file my 2011 taxes Do not enter an individual taxpayer identification number (ITIN). When can i file my 2011 taxes Check only “Single” marital status on line 3 (regardless of your actual marital status). When can i file my 2011 taxes Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. When can i file my 2011 taxes S. When can i file my 2011 taxes national. When can i file my 2011 taxes Write “Nonresident Alien” or “NRA” on the dotted line on line 6. When can i file my 2011 taxes You can request additional withholding on line 6 at your option. When can i file my 2011 taxes Do not claim “Exempt” withholding status on line 7. When can i file my 2011 taxes A U. When can i file my 2011 taxes S. When can i file my 2011 taxes national is an individual who, although not a U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizen, owes his or her allegiance to the United States. When can i file my 2011 taxes U. When can i file my 2011 taxes S. When can i file my 2011 taxes nationals include American Samoans, and Northern Mariana Islanders who chose to become U. When can i file my 2011 taxes S. When can i file my 2011 taxes nationals instead of U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. When can i file my 2011 taxes S. When can i file my 2011 taxes source scholarship or fellowship grant that is not a payment for services. When can i file my 2011 taxes Students and business apprentices from India. When can i file my 2011 taxes   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. When can i file my 2011 taxes You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. When can i file my 2011 taxes S. When can i file my 2011 taxes taxpayer's 2013 return. When can i file my 2011 taxes You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes Household employees. When can i file my 2011 taxes   If you work as a household employee, your employer does not have to withhold income tax. When can i file my 2011 taxes However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. When can i file my 2011 taxes The agreement goes into effect when your employer accepts the agreement by beginning the withholding. When can i file my 2011 taxes You or your employer may end the agreement by letting the other know in writing. When can i file my 2011 taxes Agricultural workers. When can i file my 2011 taxes   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. When can i file my 2011 taxes However, your employer will withhold income tax only if you and your employer agree to withhold. When can i file my 2011 taxes In that case, you must provide your employer with a properly completed Form W-4. When can i file my 2011 taxes You can find more information about not having tax withheld at www. When can i file my 2011 taxes irs. When can i file my 2011 taxes gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. When can i file my 2011 taxes Wages Exempt From Withholding Wages that are exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax under an income tax treaty are generally exempt from withholding. When can i file my 2011 taxes For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. When can i file my 2011 taxes Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands may be exempt from withholding. When can i file my 2011 taxes The following paragraphs explain these exemptions. When can i file my 2011 taxes Residents of Canada or Mexico engaged in transportation-related employment. When can i file my 2011 taxes   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. When can i file my 2011 taxes These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. When can i file my 2011 taxes    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. When can i file my 2011 taxes   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. When can i file my 2011 taxes   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. When can i file my 2011 taxes Residents of American Samoa and Puerto Rico. When can i file my 2011 taxes   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. When can i file my 2011 taxes Residents of the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands. When can i file my 2011 taxes   Nonresident aliens who are bona fide residents of the U. When can i file my 2011 taxes S Virgin Islands are not subject to withholding of U. When can i file my 2011 taxes S. When can i file my 2011 taxes tax on income earned while temporarily employed in the United States. When can i file my 2011 taxes This is because those persons pay their income tax to the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands. When can i file my 2011 taxes To avoid having tax withheld on income earned in the United States, bona fide residents of the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands and expect to pay tax on all income to the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands. When can i file my 2011 taxes Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. When can i file my 2011 taxes You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. When can i file my 2011 taxes You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. When can i file my 2011 taxes Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax. When can i file my 2011 taxes Include them in taxable income. When can i file my 2011 taxes In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. When can i file my 2011 taxes Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. When can i file my 2011 taxes However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. When can i file my 2011 taxes An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. When can i file my 2011 taxes You must agree to timely file an income tax return for the current tax year. When can i file my 2011 taxes Central withholding agreements. When can i file my 2011 taxes   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. When can i file my 2011 taxes Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. When can i file my 2011 taxes   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. When can i file my 2011 taxes Either you or your authorized representative can file the form. When can i file my 2011 taxes It should be sent to the IRS at least 45 days before the tour begins or the event occurs. When can i file my 2011 taxes Exceptions will be considered on a case by case basis. When can i file my 2011 taxes   For more information on the CWA program, go to www. When can i file my 2011 taxes irs. When can i file my 2011 taxes gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. When can i file my 2011 taxes Final payment exemption. When can i file my 2011 taxes   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. When can i file my 2011 taxes This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. When can i file my 2011 taxes To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. When can i file my 2011 taxes A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. When can i file my 2011 taxes Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. When can i file my 2011 taxes A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. When can i file my 2011 taxes This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. When can i file my 2011 taxes A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. When can i file my 2011 taxes The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. When can i file my 2011 taxes The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. When can i file my 2011 taxes Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. When can i file my 2011 taxes A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. When can i file my 2011 taxes   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. When can i file my 2011 taxes Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. When can i file my 2011 taxes   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. When can i file my 2011 taxes You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. When can i file my 2011 taxes Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). When can i file my 2011 taxes To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. When can i file my 2011 taxes S. When can i file my 2011 taxes national and are not a resident of Canada, Mexico, or South Korea. When can i file my 2011 taxes For purposes of 30% withholding, the exemption is prorated at $10. When can i file my 2011 taxes 82 a day in 2014 for the period that labor or personal services are performed in the United States. When can i file my 2011 taxes To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. When can i file my 2011 taxes Example. When can i file my 2011 taxes Eric Johannsen, who is a resident of Country X worked under a contract with a U. When can i file my 2011 taxes S. When can i file my 2011 taxes firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. When can i file my 2011 taxes He earned $6,000 for the services performed (not considered wages) in the United States. When can i file my 2011 taxes Eric is married and has three dependent children. When can i file my 2011 taxes His wife is not employed and has no income subject to U. When can i file my 2011 taxes S. When can i file my 2011 taxes tax. When can i file my 2011 taxes The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. When can i file my 2011 taxes 82), and withholding at 30% is applied against the balance. When can i file my 2011 taxes Thus, $1,475. When can i file my 2011 taxes 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). When can i file my 2011 taxes U. When can i file my 2011 taxes S. When can i file my 2011 taxes nationals or residents of Canada, Mexico, or South Korea. When can i file my 2011 taxes   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. When can i file my 2011 taxes However, if you are a U. When can i file my 2011 taxes S. When can i file my 2011 taxes national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes For the 30% (or lower treaty) rate withholding, you can take $10. When can i file my 2011 taxes 82 per day for each allowable exemption in 2014. When can i file my 2011 taxes If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. When can i file my 2011 taxes However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . When can i file my 2011 taxes Students and business apprentices from India. When can i file my 2011 taxes   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. When can i file my 2011 taxes S. When can i file my 2011 taxes taxpayer's 2014 return. When can i file my 2011 taxes You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. When can i file my 2011 taxes 82 per day for each allowable exemption in 2014. When can i file my 2011 taxes Refund of Taxes Withheld in Error Multi-level marketing. When can i file my 2011 taxes   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. When can i file my 2011 taxes You must also attach to the U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return or claim for refund supporting information that includes, but is not limited to, the following items. When can i file my 2011 taxes A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. When can i file my 2011 taxes A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. When can i file my 2011 taxes S. When can i file my 2011 taxes taxation. When can i file my 2011 taxes A statement listing all the dates you entered and left the United States during the taxable year. When can i file my 2011 taxes If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. When can i file my 2011 taxes A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. When can i file my 2011 taxes A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. When can i file my 2011 taxes Any further relevant document or record supporting your claim that the taxes were withheld in error. When can i file my 2011 taxes Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. When can i file my 2011 taxes It also includes 85% of social security benefits paid to nonresident aliens. When can i file my 2011 taxes Refund of taxes withheld in error on social security benefits paid to resident aliens. When can i file my 2011 taxes   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. When can i file my 2011 taxes For U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. When can i file my 2011 taxes See Green Card Test in chapter 1. When can i file my 2011 taxes If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. When can i file my 2011 taxes SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. When can i file my 2011 taxes If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. When can i file my 2011 taxes You must also attach the following to your Form 1040 or 1040A. When can i file my 2011 taxes A copy of Form SSA-1042S, Social Security Benefit Statement. When can i file my 2011 taxes A copy of the “green card. When can i file my 2011 taxes ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. When can i file my 2011 taxes S. When can i file my 2011 taxes lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. When can i file my 2011 taxes I am filing a U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return for the tax year as a resident alien reporting all of my worldwide income. When can i file my 2011 taxes I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. When can i file my 2011 taxes Other income not subject to withholding of 30% (or lower treaty) rate. When can i file my 2011 taxes   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. When can i file my 2011 taxes Income (other than compensation) that is effectively connected with your U. When can i file my 2011 taxes S. When can i file my 2011 taxes trade or business. When can i file my 2011 taxes Income from real property that you choose to treat as effectively connected with a U. When can i file my 2011 taxes S. When can i file my 2011 taxes trade or business. When can i file my 2011 taxes See Income From Real Property in chapter 4 for details about this choice. When can i file my 2011 taxes   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. When can i file my 2011 taxes Tax Withheld on Partnership Income If you are a foreign partner in a U. When can i file my 2011 taxes S. When can i file my 2011 taxes or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. When can i file my 2011 taxes You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. When can i file my 2011 taxes Generally, you must use Form 8804-C for this purpose. When can i file my 2011 taxes See the Instructions for Form 8804-C for more information. When can i file my 2011 taxes The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. When can i file my 2011 taxes 6% for 2014). When can i file my 2011 taxes However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. When can i file my 2011 taxes Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. When can i file my 2011 taxes Claim the tax withheld as a credit on your 2014 Form 1040NR. When can i file my 2011 taxes The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. When can i file my 2011 taxes A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. When can i file my 2011 taxes In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. When can i file my 2011 taxes S. When can i file my 2011 taxes Source Income Subject to Withholding. When can i file my 2011 taxes Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. When can i file my 2011 taxes See chapter 3. When can i file my 2011 taxes If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. When can i file my 2011 taxes S. When can i file my 2011 taxes source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. When can i file my 2011 taxes However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. When can i file my 2011 taxes Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. When can i file my 2011 taxes Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). When can i file my 2011 taxes Use the following instructions instead of the Form W-4 instructions to complete the worksheet. When can i file my 2011 taxes Line A. When can i file my 2011 taxes   Enter the total of the following amounts on line A. When can i file my 2011 taxes Personal exemption. When can i file my 2011 taxes   Include the prorated part of your allowable personal exemption. When can i file my 2011 taxes Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. When can i file my 2011 taxes 82). When can i file my 2011 taxes Expenses. When can i file my 2011 taxes   Include expenses that will be deductible on your return. When can i file my 2011 taxes These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. When can i file my 2011 taxes They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. When can i file my 2011 taxes Nontaxable grant or scholarship. When can i file my 2011 taxes   Include the part of your grant or scholarship that is not taxable under U. When can i file my 2011 taxes S. When can i file my 2011 taxes law or under a tax treaty. When can i file my 2011 taxes Line B. When can i file my 2011 taxes   Enter -0- unless the following paragraph applies to you. When can i file my 2011 taxes   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. When can i file my 2011 taxes The standard deduction amount for 2013 is $6,100. When can i file my 2011 taxes Lines C and D. When can i file my 2011 taxes   Enter -0- on both lines unless the following paragraphs apply to you. When can i file my 2011 taxes   If you are a resident of Canada, Mexico, South Korea, or a U. When can i file my 2011 taxes S. When can i file my 2011 taxes national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. When can i file my 2011 taxes   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. When can i file my 2011 taxes S. When can i file my 2011 taxes taxpayer's 2014 return. When can i file my 2011 taxes You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes   Enter any additional amount for your spouse on line C. When can i file my 2011 taxes Enter any additional amount for your dependents on line D. When can i file my 2011 taxes Lines E, F, and G. When can i file my 2011 taxes   No entries should be made on lines E, F, and G. When can i file my 2011 taxes Line H. When can i file my 2011 taxes   Add the amounts on lines A through D and enter the total on line H. When can i file my 2011 taxes Form W-4. When can i file my 2011 taxes   Complete lines 1 through 4 of Form W-4. When can i file my 2011 taxes Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. When can i file my 2011 taxes   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return to be allowed the exemptions and deductions you claimed on that form. When can i file my 2011 taxes If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return for the previous year. When can i file my 2011 taxes If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return when required. When can i file my 2011 taxes After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. When can i file my 2011 taxes The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. When can i file my 2011 taxes You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. When can i file my 2011 taxes Use this form to prepare your annual U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax return. When can i file my 2011 taxes Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. When can i file my 2011 taxes Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. When can i file my 2011 taxes File Form W-8BEN for income that is not personal services income. When can i file my 2011 taxes File Form 8233 for personal services income as discussed next. When can i file my 2011 taxes Employees and independent contractors. When can i file my 2011 taxes   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. When can i file my 2011 taxes   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. When can i file my 2011 taxes This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. When can i file my 2011 taxes In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. When can i file my 2011 taxes Students, teachers, and researchers. When can i file my 2011 taxes   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. When can i file my 2011 taxes For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. When can i file my 2011 taxes   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. When can i file my 2011 taxes Special events and promotions. When can i file my 2011 taxes   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. When can i file my 2011 taxes Form 13930 is used to request a reduction in withholding. When can i file my 2011 taxes Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. When can i file my 2011 taxes One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. When can i file my 2011 taxes You will be required to pay U. When can i file my 2011 taxes S. When can i file my 2011 taxes tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. When can i file my 2011 taxes For more details on treaty provisions that apply to compensation, see Publication 901. When can i file my 2011 taxes Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. When can i file my 2011 taxes A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest by the shareholder is subject to withholding at 35%. When can i file my 2011 taxes Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. When can i file my 2011 taxes These rules are covered in Publication 515. When can i file my 2011 taxes For information on the tax treatment of dispositions of U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interests, see Real Property Gain or Loss in chapter 4. When can i file my 2011 taxes If you are a partner in a domestic partnership, and the partnership disposes of a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. When can i file my 2011 taxes Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. When can i file my 2011 taxes S. When can i file my 2011 taxes Source Income Subject to Withholding (in the case of a publicly traded partnership). When can i file my 2011 taxes Withholding is not required in the following situations. When can i file my 2011 taxes The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. When can i file my 2011 taxes The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. When can i file my 2011 taxes However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. When can i file my 2011 taxes The property disposed of is an interest in a U. When can i file my 2011 taxes S. When can i file my 2011 taxes corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest. When can i file my 2011 taxes You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. When can i file my 2011 taxes S. When can i file my 2011 taxes taxpayer identification number, and home address. When can i file my 2011 taxes You can give the certification to a qualified substitute. When can i file my 2011 taxes The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. When can i file my 2011 taxes For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. When can i file my 2011 taxes The buyer receives a withholding certificate from the Internal Revenue Service. When can i file my 2011 taxes You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. When can i file my 2011 taxes S. When can i file my 2011 taxes tax treaty. When can i file my 2011 taxes The buyer must file a copy of the notice with the Ogden Service Center, P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 409101, Ogden, UT 84409. When can i file my 2011 taxes You must verify the notice as true and sign it under penalties of perjury. When can i file my 2011 taxes The notice must contain the following information. When can i file my 2011 taxes A statement that the notice is a notice of nonrecognition under regulation section 1. When can i file my 2011 taxes 1445-2(d)(2). When can i file my 2011 taxes Your name, taxpayer identification number, and home address. When can i file my 2011 taxes A statement that you are not required to recognize any gain or loss on the transfer. When can i file my 2011 taxes A brief description of the transfer. When can i file my 2011 taxes A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. When can i file my 2011 taxes You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. When can i file my 2011 taxes Instead, a withholding certificate (described next) must be obtained. When can i file my 2011 taxes The amount you realize on the transfer of a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest is zero. When can i file my 2011 taxes The property is acquired by the United States, a U. When can i file my 2011 taxes S. When can i file my 2011 taxes state or possession, a political subdivision, or the District of Columbia. When can i file my 2011 taxes The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. When can i file my 2011 taxes S. When can i file my 2011 taxes real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. When can i file my 2011 taxes For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. When can i file my 2011 taxes See Wash sale under Real Property Gain or Loss in chapter 4. When can i file my 2011 taxes The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. When can i file my 2011 taxes This also applies to the qualified substitute's statement under (4). When can i file my 2011 taxes Withholding certificates. When can i file my 2011 taxes   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. When can i file my 2011 taxes Either you or the buyer can request a withholding certificate. When can i file my 2011 taxes   A withholding certificate can be issued due to any of the following. When can i file my 2011 taxes The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. When can i file my 2011 taxes All of your realized gain is exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes tax. When can i file my 2011 taxes You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. When can i file my 2011 taxes   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. When can i file my 2011 taxes Credit for tax withheld. When can i file my 2011 taxes   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. When can i file my 2011 taxes S. When can i file my 2011 taxes Withholding Tax Return for Dispositions by Foreign Persons of U. When can i file my 2011 taxes S. When can i file my 2011 taxes Real Property Interests. When can i file my 2011 taxes This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. When can i file my 2011 taxes S. When can i file my 2011 taxes Real Property Interests. When can i file my 2011 taxes Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). When can i file my 2011 taxes You must file Copy B with your tax return to take credit for the tax withheld. When can i file my 2011 taxes   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. When can i file my 2011 taxes The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. When can i file my 2011 taxes When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. When can i file my 2011 taxes Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. When can i file my 2011 taxes Your payments of these taxes contribute to your coverage under the U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security system. When can i file my 2011 taxes Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. When can i file my 2011 taxes In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. When can i file my 2011 taxes All taxable wages are subject to Medicare tax. When can i file my 2011 taxes Your employer deducts these taxes from each wage payment. When can i file my 2011 taxes Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. When can i file my 2011 taxes You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. When can i file my 2011 taxes 40. When can i file my 2011 taxes Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. When can i file my 2011 taxes If any one employer deducted more than $7,049. When can i file my 2011 taxes 40, you cannot claim a credit for that amount. When can i file my 2011 taxes Ask your employer to refund the excess. When can i file my 2011 taxes If your employer does not refund the excess, you can file a claim for refund using Form 843. When can i file my 2011 taxes In general, U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. When can i file my 2011 taxes In limited situations, these taxes apply to wages for services performed outside the United States. When can i file my 2011 taxes Your employer should be able to tell you if social security and Medicare taxes apply to your wages. When can i file my 2011 taxes You cannot make voluntary payments if no taxes are due. When can i file my 2011 taxes Additional Medicare Tax. When can i file my 2011 taxes   Beginning in 2013, in addition to the Medicare tax, a 0. When can i file my 2011 taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. When can i file my 2011 taxes   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. When can i file my 2011 taxes Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. When can i file my 2011 taxes   Your employer is responsible for withholding the 0. When can i file my 2011 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. When can i file my 2011 taxes If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. When can i file my 2011 taxes   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). When can i file my 2011 taxes    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. When can i file my 2011 taxes For more information on Additional Medicare Tax, go to IRS. When can i file my 2011 taxes gov and enter “Additional Medicare Tax” in the search box. When can i file my 2011 taxes   Self-employed individuals may also be required to pay Additional Medicare Tax. When can i file my 2011 taxes See Self-Employment Tax , later. When can i file my 2011 taxes Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. When can i file my 2011 taxes This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. When can i file my 2011 taxes These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. When can i file my 2011 taxes Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. When can i file my 2011 taxes Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. When can i file my 2011 taxes Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. When can i file my 2011 taxes In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. When can i file my 2011 taxes Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. When can i file my 2011 taxes Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. When can i file my 2011 taxes The U. When can i file my 2011 taxes S. When can i file my 2011 taxes Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. When can i file my 2011 taxes S. When can i file my 2011 taxes resident. When can i file my 2011 taxes On-campus work means work performed on the school's premises. When can i file my 2011 taxes On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. When can i file my 2011 taxes On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. When can i file my 2011 taxes Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. When can i file my 2011 taxes If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. When can i file my 2011 taxes Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. When can i file my 2011 taxes Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. When can i file my 2011 taxes If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. When can i file my 2011 taxes Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. When can i file my 2011 taxes The employer must be the petitioner through whom the alien obtained the “Q” visa. When can i file my 2011 taxes Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. When can i file my 2011 taxes Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. When can i file my 2011 taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. When can i file my 2011 taxes Attach the following items to Form 843. When can i file my 2011 taxes A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. When can i file my 2011 taxes A copy of your visa. When can i file my 2011 taxes Form I-94 (or other documentation showing your dates of arrival or departure). When can i file my 2011 taxes If you have an F-1 visa, documentation showing permission to work in the U. When can i file my 2011 taxes S. When can i file my 2011 taxes If you have a J-1 visa, documentation showing permission to work in the U. When can i file my 2011 taxes S. When can i file my 2011 taxes If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. When can i file my 2011 taxes S. When can i file my 2011 taxes A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. When can i file my 2011 taxes If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. When can i file my 2011 taxes If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. When can i file my 2011 taxes File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. When can i file my 2011 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. When can i file my 2011 taxes If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. When can i file my 2011 taxes If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. When can i file my 2011 taxes S. When can i file my 2011 taxes Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. When can i file my 2011 taxes See the Instructions for Form 1040X. When can i file my 2011 taxes Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. When can i file my 2011 taxes You can find more information about not having tax withheld at www. When can i file my 2011 taxes irs. When can i file my 2011 taxes gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. When can i file my 2011 taxes Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. When can i file my 2011 taxes Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security system. When can i file my 2011 taxes Residents of the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. When can i file my 2011 taxes S. When can i file my 2011 taxes residents for this purpose and are subject to the self-employment tax. When can i file my 2011 taxes Resident aliens must pay self-employment tax under the same rules that apply to U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens. When can i file my 2011 taxes However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. When can i file my 2011 taxes Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. When can i file my 2011 taxes Example. When can i file my 2011 taxes Bill Jones is an author engaged in the business of writing books. When can i file my 2011 taxes Bill had several books published in a foreign country while he was a citizen and resident of that country. When can i file my 2011 taxes During 2013, Bill entered the United States as a resident alien. When can i file my 2011 taxes After becoming a U. When can i file my 2011 taxes S. When can i file my 2011 taxes resident, he continued to receive royalties from his foreign publisher. When can i file my 2011 taxes Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). When can i file my 2011 taxes Bill's 2013 self-employment income includes the royalties received after he became a U. When can i file my 2011 taxes S. When can i file my 2011 taxes resident even though the books were published while he was a nonresident alien. When can i file my 2011 taxes This royalty income is subject to self-employment tax. When can i file my 2011 taxes Reporting self-employment tax. When can i file my 2011 taxes   Use Schedule SE (Form 1040) to report and figure your self-employment tax. When can i file my 2011 taxes Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. When can i file my 2011 taxes Attach Schedule SE to Form 1040 or Form 1040NR. When can i file my 2011 taxes Additional Medicare Tax. When can i file my 2011 taxes   Self-employed individuals must pay a 0. When can i file my 2011 taxes 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. When can i file my 2011 taxes   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. When can i file my 2011 taxes A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). When can i file my 2011 taxes   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. When can i file my 2011 taxes For more information on Additional Medicare Tax, go to IRS. When can i file my 2011 taxes gov and enter “Additional Medicare Tax” in the search box. When can i file my 2011 taxes Deduction for employer-equivalent portion of self-employment tax. When can i file my 2011 taxes   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. When can i file my 2011 taxes This deduction is figured on Schedule SE (Form 1040). When can i file my 2011 taxes Note. When can i file my 2011 taxes No portion of the Additional Medicare Tax is deductible for self-employment tax. When can i file my 2011 taxes More information. When can i file my 2011 taxes   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. When can i file my 2011 taxes International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. When can i file my 2011 taxes These agreements are commonly referred to as totalization agreements. When can i file my 2011 taxes Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. When can i file my 2011 taxes The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. When can i file my 2011 taxes Agreements are in effect with the following countries. When can i file my 2011 taxes Australia. When can i file my 2011 taxes Austria. When can i file my 2011 taxes Belgium. When can i file my 2011 taxes Canada. When can i file my 2011 taxes Chile. When can i file my 2011 taxes Czech Republic. When can i file my 2011 taxes Denmark. When can i file my 2011 taxes Finland. When can i file my 2011 taxes France. When can i file my 2011 taxes Germany. When can i file my 2011 taxes Greece. When can i file my 2011 taxes Ireland. When can i file my 2011 taxes Italy. When can i file my 2011 taxes Japan. When can i file my 2011 taxes Korea, South. When can i file my 2011 taxes Luxembourg. When can i file my 2011 taxes The Netherlands. When can i file my 2011 taxes Norway. When can i file my 2011 taxes Poland. When can i file my 2011 taxes Portugal. When can i file my 2011 taxes Spain. When can i file my 2011 taxes Sweden. When can i file my 2011 taxes Switzerland. When can i file my 2011 taxes The United Kingdom. When can i file my 2011 taxes Agreements with other countries are expected to enter into force in the future. When can i file my 2011 taxes Employees. When can i file my 2011 taxes   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. When can i file my 2011 taxes However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. When can i file my 2011 taxes You can get more information on any agreement by contacting the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Social Security Administration at the address given later. When can i file my 2011 taxes If you have access to the Internet, you can get more information at www. When can i file my 2011 taxes socialsecurity. When can i file my 2011 taxes gov/international. When can i file my 2011 taxes   To establish that your pay is subject only to foreign social security taxes and is exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. When can i file my 2011 taxes This will usually be the same agency to which you or your employer pays your foreign social security taxes. When can i file my 2011 taxes The foreign agency will be able to tell you what information is needed for them to issue the certificate. When can i file my 2011 taxes Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security taxes. When can i file my 2011 taxes Only wages paid on or after the effective date of the agreement can be exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security taxes. When can i file my 2011 taxes    Some of the countries with which the United States has agreements will not issue certificates of coverage. When can i file my 2011 taxes In this case, either you or your employer should request a statement that your wages are not covered by the U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security system. When can i file my 2011 taxes Request the statement from the following address. When can i file my 2011 taxes U. When can i file my 2011 taxes S. When can i file my 2011 taxes Social Security Administration Office of International Programs P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. When can i file my 2011 taxes   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. When can i file my 2011 taxes However, under some agreements, you may be exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes self-employment tax if you temporarily transfer your business activity to or from the United States. When can i file my 2011 taxes   If you believe that your self-employment income is subject only to U. When can i file my 2011 taxes S. When can i file my 2011 taxes self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Social Security Administration at the address given earlier. When can i file my 2011 taxes This certificate will establish your exemption from foreign social security taxes. When can i file my 2011 taxes   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. When can i file my 2011 taxes S. When can i file my 2011 taxes self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. When can i file my 2011 taxes If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. When can i file my 2011 taxes S. When can i file my 2011 taxes social security system. When can i file my 2011 taxes Request it from the U. When can i file my 2011 taxes S. When can i file my 2011 taxes Social Security Administration at the address given earlier. When can i file my 2011 taxes Attach a photocopy of either statement to Form 1040 each year you are exempt. When can i file my 2011 taxes Also print “Exempt, see attached statement” on the line for self-employment tax. When can i file my 2011 taxes Estimated Tax Form 1040-ES (NR) You may have income from which no U. When can i file my 2011 taxes S. When can i file my 2011 taxes income tax is withheld. When can i file my 2011 taxes Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. When can i file my 2011 taxes If so, you may have to pay estimated tax. When can i file my 2011 taxes Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). When can i file my 2011 taxes If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. When can i file my 2011 taxes Item (2) does not apply if you did not file a 2013 return. When can i file my 2011 taxes A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. When can i file my 2011 taxes If you pay by check, make it payable to the "United States Treasury. When can i file my 2011 taxes " How to estimate your tax for 2014. When can i file my 2011 taxes   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. When can i file my 2011 taxes If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. When can i file my 2011 taxes Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. When can i file my 2011 taxes Note. When can i file my 2011 taxes If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). When can i file my 2011 taxes When to pay estimated tax. When can i file my 2011 taxes   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. When can i file my 2011 taxes If you have wages subject to the same withholding rules that apply to U. When can i file my 2011 taxes S. When can i file my 2011 taxes citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. When can i file my 2011 taxes If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. When can i file my 2011 taxes   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. When can i file my 2011 taxes 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. When can i file my 2011 taxes 15, 2014 4th installment Jan. When can i file my 2011 taxes 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. When can i file my 2011 taxes    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. When can i file my 2011 taxes Fiscal year. When can i file my 2011 taxes   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. When can i file my 2011 taxes If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. When can i file my 2011 taxes Changes in income, deductions, or exemptions. When can i file my 2011 taxes   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. When can i file my 2011 taxes This can happen if you receive additional income or if any of your deductions are reduced or eliminated. When can i file my 2011 taxes If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. When can i file my 2011 taxes Amended estimated tax. When can i file my 2011 taxes   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. When can i file my 2011 taxes To do this, see the instructions for Form 1040-ES (NR) and Publication 505. When can i file my 2011 taxes Penalty for failure to pay estimated income tax. When can i file my 2011 taxes   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. When can i file my 2011 taxes These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. When can i file my 2011 taxes Prev  Up  Next   Home   More Online Publications
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When can i file my 2011 taxes 7. When can i file my 2011 taxes   Ingresos de Intereses Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. When can i file my 2011 taxes Cuenta de custodia para su hijo. When can i file my 2011 taxes Multa por no facilitar un SSN. When can i file my 2011 taxes Cómo se declara la retención adicional. When can i file my 2011 taxes Cuenta de ahorros con uno de los padres como fideicomisario. When can i file my 2011 taxes Intereses que no se declaran en el Formulario 1099-INT. When can i file my 2011 taxes Nominatarios. When can i file my 2011 taxes Cantidad incorrecta. When can i file my 2011 taxes Requisito de declarar ciertos datos. When can i file my 2011 taxes Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. When can i file my 2011 taxes Préstamo para invertir en un certificado de depósito. When can i file my 2011 taxes Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. When can i file my 2011 taxes Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). When can i file my 2011 taxes Cómo declarar los intereses exentos de impuesto. When can i file my 2011 taxes Intereses de bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes declarados anteriormente. When can i file my 2011 taxes Recordatorio Ingresos de fuentes en el extranjero. When can i file my 2011 taxes  Si es ciudadano estadounidense y recibió ingresos de intereses desde fuentes que se encuentran fuera de los Estados Unidos (ingresos de origen extranjero), tiene que declarar esos ingresos en su declaración de impuestos a no ser que los mismos estén exentos de impuestos de acuerdo con la ley de los Estados Unidos. When can i file my 2011 taxes Esto es aplicable aun cuando resida dentro o fuera de los Estados Unidos o no haya recibido un Formulario 1099 de un pagador en el extranjero. When can i file my 2011 taxes Introduction Este capítulo trata de los siguientes temas: Las diferentes clases de ingresos de intereses. When can i file my 2011 taxes Qué intereses están sujetos a impuestos y qué intereses no están sujetos a impuestos. When can i file my 2011 taxes Cuándo se deben declarar los ingresos por concepto de intereses y Cómo se declaran los ingresos de intereses en su declaración de impuestos. When can i file my 2011 taxes Por regla general, los intereses que usted reciba o que se abonen a su cuenta y puedan ser retirados constituyen ingreso tributable. When can i file my 2011 taxes Las excepciones a esta regla se explican más adelante en este capítulo. When can i file my 2011 taxes Puede deducir los gastos en los que haya incurrido al producir esos ingresos en el Anexo A del Formulario 1040 si detalla las deducciones. When can i file my 2011 taxes Vea Préstamo para invertir en un certificado de depósito , más adelante, y el capítulo 28 . When can i file my 2011 taxes Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 1212 Guide to Original Issue Discount (OID) Instruments (Guía para documentos relacionados con la emisión original de descuento (OID, por sus siglas en inglés)), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés 8815 Exclusion of Interest From Series EE and I U. When can i file my 2011 taxes S. When can i file my 2011 taxes Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de bonos de ahorros estadounidenses calificados de las Series EE e I emitidos después de 1989), en inglés 8818 Optional Form To Record Redemption of Series EE and I U. When can i file my 2011 taxes S. When can i file my 2011 taxes Savings Bonds Issued After 1989 (Formulario opcional para documentar el rescate de bonos de ahorros de las Series EE e I emitidos después de 1989), en inglés Información General A continuación, se tratan algunos temas de interés general: Documentación. When can i file my 2011 taxes Debe guardar una lista en la que se indiquen la fuente y cantidades de intereses recibidos durante el año. When can i file my 2011 taxes Guarde también los documentos que reciba en los cuales aparezcan sus ingresos de intereses (por ejemplo, los Formularios 1099-INT) como una parte importante de sus archivos. When can i file my 2011 taxes Impuestos sobre ingresos no derivados del trabajo de determinados hijos. When can i file my 2011 taxes   Una parte de los ingresos no derivados del trabajo que haya recibido un hijo en el año 2013 podría estar sujeta a la misma tasa impositiva que la de sus padres. When can i file my 2011 taxes En ese caso, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del menor en cuestión. When can i file my 2011 taxes Si no le corresponde, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. When can i file my 2011 taxes   Ciertos padres determinados pueden optar por incluir los intereses y dividendos del menor en su declaración de impuestos si se satisfacen ciertos requisitos. When can i file my 2011 taxes Si usted es uno de dichos padres, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos del hijo), en inglés, para tal propósito. When can i file my 2011 taxes   Para más información acerca del impuesto sobre los ingresos no derivados del trabajo de hijos menores y la elección de los padres, vea el capítulo 31. When can i file my 2011 taxes Beneficiario de un caudal hereditario o fideicomiso. When can i file my 2011 taxes   Los ingresos por concepto de intereses que recibe como beneficiario de un caudal hereditario o fideicomiso suelen considerarse ingreso tributable. When can i file my 2011 taxes Usted debería recibir del fiduciario un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. When can i file my 2011 taxes (Participación en los ingresos, deducciones, créditos, etc. When can i file my 2011 taxes , correspondiente al beneficiario), en inglés. When can i file my 2011 taxes La copia Anexo K-1 (Formulario 1041), en inglés, y las instrucciones afines le informarán en dónde se deben anotar los ingresos en el Formulario 1040. When can i file my 2011 taxes Número de Seguro Social. When can i file my 2011 taxes   Tiene que facilitar su nombre y número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación personal del contribuyente del Servicio de Impuestos Internos (ITIN, por sus siglas en inglés) a todo individuo que esté obligado por las leyes federales de impuestos a hacer una declaración, informe u otro documento pertinente a su caso. When can i file my 2011 taxes Esto incluye a quienes pagan intereses. When can i file my 2011 taxes Si no le provee su SSN o ITIN al pagador de los intereses, quizás tendría que pagar una multa. When can i file my 2011 taxes SSN para una cuenta conjunta. When can i file my 2011 taxes   Si los fondos de una cuenta conjunta pertenecen a un solo individuo, anote primero el nombre de tal individuo en la cuenta y déle al pagador el SSN de esa persona. When can i file my 2011 taxes (Para información sobre quién tiene posesión legal de los fondos en una cuenta conjunta, vea Cuentas conjuntas , más adelante). When can i file my 2011 taxes Si la cuenta conjunta tiene fondos mixtos, anote el SSN del individuo cuyo nombre aparece primero en la cuenta. When can i file my 2011 taxes Esto es así ya que sólo un nombre y un SSN se pueden mostrar en el Formulario 1099. When can i file my 2011 taxes   Estas reglas corresponden a la posesión conjunta de una cuenta de un matrimonio y a la posesión conjunta de la cuenta por otros individuos. When can i file my 2011 taxes Por ejemplo, si abre una cuenta conjunta de ahorros con su hijo, utilizando fondos que pertenezcan únicamente al hijo, anote primero el nombre de éste en la cuenta y provea el SSN del hijo. When can i file my 2011 taxes Cuenta de custodia para su hijo. When can i file my 2011 taxes   Si su hijo es el dueño legal de una cuenta que se ha registrado en nombre de usted como custodio del hijo o de la hija, déle al pagador el SSN de su hijo. When can i file my 2011 taxes Por ejemplo, usted tiene que proveer el SSN de su hijo a quien paga los intereses de la cuenta de su hijo, aun cuando se le paguen los intereses a usted como custodio. When can i file my 2011 taxes Multa por no facilitar un SSN. When can i file my 2011 taxes   Si no le da su SSN a quien paga los intereses, quizás tenga que pagar una multa. When can i file my 2011 taxes Vea Incumplimiento de la entrega del número de Seguro Social , bajo Multas, en el capítulo 1 de esta publicación. When can i file my 2011 taxes La retención adicional (backup withholding) también puede corresponder en este caso. When can i file my 2011 taxes Retención adicional de impuestos. When can i file my 2011 taxes   Por regla general, los ingresos de intereses no están sujetos a la retención normal del impuesto. When can i file my 2011 taxes No obstante, pueden estar sujetos a la retención adicional (backup withholding) para asegurar que se le retenga impuesto sobre ese ingreso. When can i file my 2011 taxes Según la regla de la retención adicional, el pagador de los intereses tiene que retener un porcentaje conforme a la tasa apropiada de retención, de la cantidad del ingreso que le paga como impuesto sobre los ingresos. When can i file my 2011 taxes   También se le puede requerir una retención adicional de impuestos si el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) ha determinado que usted declaró una cantidad inferior de ingresos de intereses o dividendos de lo que en verdad recibió. When can i file my 2011 taxes Para más información, vea Retención Adicional , en el capítulo 4. When can i file my 2011 taxes Cómo se declara la retención adicional. When can i file my 2011 taxes   Si se le deduce retención adicional de impuestos de sus ingresos de intereses, el pagador de los ingresos tiene que enviarle un Formulario 1099-INT para el año, el cual mostrará la cantidad adicional retenida. When can i file my 2011 taxes El Formulario 1099-INT indicará toda retención adicional como “ Federal income tax withheld (Impuesto federal sobre los ingresos retenido)”. When can i file my 2011 taxes Cuentas conjuntas. When can i file my 2011 taxes   Si dos o más individuos tienen bienes (por ejemplo, una cuenta de ahorros o bono de propiedad) en tenencia conjunta (joint tenants) o de propiedad de tenencia conyugal (tenants by the entirety) o de tenencia común (tenants in common), la participación de cada individuo en la propiedad o bien en cuestión se determinará según las leyes locales. When can i file my 2011 taxes Ingresos derivados de propiedad regalada a un hijo. When can i file my 2011 taxes   Toda propiedad que usted haya regalado a su hijo bajo la Model Gifts of Securities to Minors Act (Ley modelo de regalos de valores bursátiles a hijos menores), la Uniform Gifts to Minors Act (Ley uniforme de regalos a hijos menores) o bajo ley semejante alguna, se considera propiedad que pertenece al hijo. When can i file my 2011 taxes   Los ingresos derivados de la propiedad son tributables al hijo, a menos que alguna parte de los ingresos se utilice para satisfacer una obligación o deuda legal de manutención del hijo de uno de los padres o tutor, el cual tiene la responsabilidad de incluir dichos ingresos y pagar impuestos. When can i file my 2011 taxes Cuenta de ahorros con uno de los padres como fideicomisario. When can i file my 2011 taxes   Los ingresos de intereses de una cuenta de ahorros establecida para un hijo menor que se haya puesto a nombre de los padres y esté sujeta al control de éstos como fideicomisarios, es tributable con respecto al hijo si, de acuerdo con la ley del estado en el cual vive el hijo, corresponden las dos condiciones siguientes: La cuenta de ahorros pertenece legalmente al hijo. When can i file my 2011 taxes Los padres no tienen autorización legal para utilizar porción alguna de los fondos para costear los gastos de manutención del hijo. When can i file my 2011 taxes Formulario 1099-INT. When can i file my 2011 taxes   Por lo general, los bancos, asociaciones de ahorro y préstamo y otros pagadores de intereses le declaran todo ingreso de intereses en un Formulario 1099-INT, en inglés, o en un documento similar. When can i file my 2011 taxes En este formulario se indicará la cantidad de intereses que recibió durante el año. When can i file my 2011 taxes Guarde este formulario con su documentación. When can i file my 2011 taxes No tiene que adjuntarlo a su declaración de impuestos. When can i file my 2011 taxes   Incluya en su declaración de impuestos el total de los ingresos de intereses que reciba correspondiente al año tributario. When can i file my 2011 taxes Intereses que no se declaran en el Formulario 1099-INT. When can i file my 2011 taxes   Aun cuando no reciba un Formulario 1099-INT, igual tiene que declarar todos sus ingresos de intereses recibidos. When can i file my 2011 taxes Por ejemplo, puede que reciba acciones distribuidas en forma de intereses de sociedades colectivas o de sociedades anónimas de tipo S. When can i file my 2011 taxes Se declararán estos intereses en su Anexo K-1 (Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. When can i file my 2011 taxes (Parte de los ingresos, deducciones, créditos, etc. When can i file my 2011 taxes , correspondiente al socio), en inglés, o en el Anexo K-1 (Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. When can i file my 2011 taxes (Parte de los ingresos, deducciones, créditos, etc. When can i file my 2011 taxes , correspondiente al accionista), en inglés. When can i file my 2011 taxes Nominatarios. When can i file my 2011 taxes   Por regla general, si un individuo recibe intereses en nombre suyo (o sea, como nominatario), esa persona le tiene que proveer un Formulario 1099-INT con la cantidad de intereses que recibió por usted. When can i file my 2011 taxes   Si recibe un Formulario 1099-INT en el cual se incluyen cantidades que pertenecen a otro individuo, vea la explicación acerca de distribuciones que reciben los nominatarios en la sección How To Report Interest Income (Cómo se declaran los ingresos de intereses) en el capítulo 1 de la Publicación 550, en inglés. When can i file my 2011 taxes También puede conseguir información sobre este tema en las instrucciones para el Anexo B (Formulario 1040A o 1040), en inglés. When can i file my 2011 taxes Cantidad incorrecta. When can i file my 2011 taxes   Si recibe un Formulario 1099-INT que indique una cantidad incorrecta (u otra información equivocada), debe pedirle al emisor un formulario corregido que contenga la información correcta. When can i file my 2011 taxes El nuevo Formulario 1099-INT que reciba se marcará con la palabra “Corrected” (Corregido). When can i file my 2011 taxes Formulario 1099-OID. When can i file my 2011 taxes   El ingreso de intereses que se tiene que declarar también puede aparecer en el Formulario 1099-OID, Original Issue Discount (Descuento de la emisión original), en inglés. When can i file my 2011 taxes Para más información sobre las cantidades que aparecen en este formulario, vea Descuento de la Emisión Original (OID) , más adelante en este capítulo. When can i file my 2011 taxes Dividendos con intereses exentos. When can i file my 2011 taxes   Los dividendos que produzcan intereses exentos que usted reciba de un fondo mutuo u otra sociedad inversionista reglamentada, incluyendo aquellos dividendos recibidos de un fondo calificado de fondos en cualquier año tributario que comience después del 22 de diciembre de 2010, no se incluyen en su ingreso tributable. When can i file my 2011 taxes (No obstante, vea Requisito de declarar ciertos datos , en el próximo párrafo). When can i file my 2011 taxes Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. When can i file my 2011 taxes En el caso de distribuciones que sean dividendos con intereses exentos, usted no reduce su base. When can i file my 2011 taxes Requisito de declarar ciertos datos. When can i file my 2011 taxes   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que declararlos en su declaración de impuestos si se ve obligado a presentar la declaración. When can i file my 2011 taxes No es nada más que un requisito de declarar ciertos datos en su declaración y no convertirá los dividendos con intereses exentos en ingreso tributable. When can i file my 2011 taxes Nota: Los dividendos que produzcan intereses exentos y que se hayan pagado con bonos de actividad privada especificados, podrían estar sujetos al impuesto mínimo alternativo. When can i file my 2011 taxes Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. When can i file my 2011 taxes El capítulo 1 de la Publicación 550, en inglés, contiene una explicación sobre los bonos de actividad particular bajo la sección titulada State or Local Government Obligations (Obligaciones de los gobiernos estatales o locales). When can i file my 2011 taxes Intereses de dividendos del Departamento de Asuntos de Veteranos (VA dividends). When can i file my 2011 taxes   Los intereses de dividendos de seguros que usted deje en depósito en el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) no están sujetos a impuestos. When can i file my 2011 taxes En éstos se incluyen los intereses pagados sobre dividendos de las pólizas convertidas de United States Government Life Insurance (Seguros de Vida del Gobierno de los Estados Unidos) y National Service Life Insurance (Seguros de Vida del Servicio Nacional). When can i file my 2011 taxes Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). When can i file my 2011 taxes   Los intereses procedentes de un arreglo Roth IRA no suelen ser tributables. When can i file my 2011 taxes Los intereses de un arreglo IRA tradicional son diferidos de tributación. When can i file my 2011 taxes Por lo general, no debe incluir esos intereses en sus ingresos hasta que empiece a retirar los fondos de su arreglo IRA. When can i file my 2011 taxes Vea el capítulo 17 para más información. When can i file my 2011 taxes Intereses Sujetos a Impuestos En los intereses tributables se incluyen los intereses que reciba de cuentas bancarias, de préstamos que haga a otras personas y otras fuentes. When can i file my 2011 taxes A continuación se enumeran otras fuentes de intereses tributables. When can i file my 2011 taxes Dividendos que en realidad son intereses. When can i file my 2011 taxes   Ciertas distribuciones que se denominan comúnmente dividendos son en realidad intereses. When can i file my 2011 taxes Tiene que declarar como intereses aquellos llamados “dividendos” en depósitos o en cuentas de acciones de: Bancos cooperativos, Cooperativas de ahorro y crédito, Asociaciones nacionales de préstamos para edificación, Sociedades nacionales de ahorros y préstamos, Sociedades federales de ahorros y préstamos y Bancos mutualistas de ahorros. When can i file my 2011 taxes   Los “dividendos” se informan en el Formulario 1099-INT como ingresos de intereses. When can i file my 2011 taxes Fondos del mercado monetario. When can i file my 2011 taxes   Los fondos del mercado monetario pagan dividendos y son ofrecidos por instituciones financieras que no son consideradas “bancos”, tales como, casas de corretaje bursátil y de fondos mutuos. When can i file my 2011 taxes Por regla general, las cantidades que reciba de los fondos del mercado monetario (money market funds) deben declararse como dividendos y no como intereses. When can i file my 2011 taxes Certificados de depósito y otras cuentas de intereses diferidos. When can i file my 2011 taxes   Si abre cualesquiera de estas cuentas, se le podrán pagar intereses a intervalos fijos de un año o menos durante la vigencia de la cuenta. When can i file my 2011 taxes Por lo general, deberá incluir dichos intereses en sus ingresos cuando de hecho los reciba o tenga derecho a recibirlos sin tener que pagar una multa sustancial. When can i file my 2011 taxes Esto es aplicable para las cuentas que venzan dentro de un año o menos y que paguen intereses en un solo pago al vencer. When can i file my 2011 taxes Si se difieren los intereses durante más de un año, vea Descuento de la Emisión Original (OID) , más adelante. When can i file my 2011 taxes Intereses sujetos a la multa por retiro prematuro de fondos. When can i file my 2011 taxes   Si retira fondos de una cuenta de intereses diferidos antes de su vencimiento, es posible que tenga que pagar una multa. When can i file my 2011 taxes Tiene que declarar la cantidad total de los intereses pagados o acreditados a su cuenta durante el año, sin restar la multa. When can i file my 2011 taxes Vea Penalty on early withdrawal of savings (Multa por retiro prematuro de ahorros) en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declaran los intereses y cómo deducir la multa. When can i file my 2011 taxes Préstamo para invertir en un certificado de depósito. When can i file my 2011 taxes   Los intereses que paga sobre el préstamo de un banco o de una institución de ahorros para cumplir el requisito de depósito mínimo para poder recibir un certificado de depósito de la institución y los intereses que usted recibe sobre el certificado son dos conceptos distintos. When can i file my 2011 taxes Tiene que incluir en sus ingresos el total de los intereses devengados del certificado. When can i file my 2011 taxes Si detalla sus deducciones, puede deducir los intereses que haya pagado como intereses de inversiones, hasta la cantidad total de sus ingresos netos de inversiones. When can i file my 2011 taxes Vea Interest Expenses (Gastos de intereses), en el capítulo 3 de la Publicación 550, en inglés. When can i file my 2011 taxes Ejemplo. When can i file my 2011 taxes Usted depositó $5,000 en un banco y pidió prestados $5,000 del banco a fin de satisfacer el depósito mínimo de $10,000 que se requiere para comprar un certificado de depósito que vence a los 6 meses. When can i file my 2011 taxes El certificado generó una utilidad de $575 al vencerse en el año 2013, pero usted recibió sólo $265, cantidad que representa los $575 devengados menos $310 por intereses cobrados sobre los $5,000 del préstamo. When can i file my 2011 taxes El banco le envía un Formulario 1099-INT del año 2013 que muestra $575 de intereses devengados. When can i file my 2011 taxes El banco le envía además una confirmación que indica que usted pagó $310 por concepto de intereses durante el año 2013. When can i file my 2011 taxes Tiene que incluir los $575 en sus ingresos. When can i file my 2011 taxes Si detalla las deducciones en el Anexo A del Formulario 1040, puede deducir $310 sujetos al límite del ingreso neto de inversiones. When can i file my 2011 taxes Regalo por abrir una cuenta. When can i file my 2011 taxes   Si recibe regalos no monetarios o servicios por hacer depósitos o por abrir una cuenta en una institución de ahorros, es posible que tenga que declarar el valor del regalo como intereses. When can i file my 2011 taxes   Para depósitos menores de $5,000, los regalos o servicios valorados por más de $10 tienen que ser declarados como intereses. When can i file my 2011 taxes Para depósitos de $5,000 o más, los regalos o servicios valorados por más de $20 tienen que ser declarados como intereses. When can i file my 2011 taxes El valor de los regalos o servicios se determina según el costo de éstos a la institución financiera. When can i file my 2011 taxes Ejemplo. When can i file my 2011 taxes Usted abrió una cuenta de ahorros en su banco local y depositó $800. When can i file my 2011 taxes La cuenta genera $20 por concepto de intereses. When can i file my 2011 taxes También, recibió una calculadora con un valor de $15. When can i file my 2011 taxes Si no se acredita en la cuenta cantidad adicional alguna por intereses durante el año, el Formulario 1099-INT que reciba mostrará $35 de intereses recibidos durante el año. When can i file my 2011 taxes Tiene que declarar los $35 como ingreso de intereses en su declaración de impuestos. When can i file my 2011 taxes Intereses sobre los dividendos de seguros. When can i file my 2011 taxes   Los intereses sobre los dividendos de seguros depositados en una compañía de seguros que se pueden retirar anualmente son tributables en el año durante el cual los intereses se acreditan a su cuenta. When can i file my 2011 taxes Sin embargo, si usted puede retirarlos sólo en la fecha de aniversario de la póliza (u otra fecha especificada), los intereses son tributables en el año en el cual ocurre tal fecha. When can i file my 2011 taxes Primas de seguro pagadas por adelantado. When can i file my 2011 taxes   Todo aumento del valor de primas de seguro pagadas por adelantado, de primas cobradas con anticipación o de fondos para depósito de primas se consideran intereses si se aplica al pago de las primas vencidas de pólizas de seguros o aquéllas que puede retirar. When can i file my 2011 taxes Títulos de deudas de los Estados Unidos. When can i file my 2011 taxes   Los intereses sobre títulos de deudas de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes , tales como las letras del Tesoro, pagarés y bonos emitidos por alguna entidad o agencia de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes , son tributables para propósitos del impuesto federal sobre los ingresos. When can i file my 2011 taxes Intereses sobre los reembolsos de impuestos. When can i file my 2011 taxes   Los intereses que reciba de su reembolso de impuestos constituyen ingresos tributables. When can i file my 2011 taxes Intereses sobre la adjudicación de una expropiación forzosa. When can i file my 2011 taxes   Si la autoridad que adjudicó una expropiación le paga intereses para compensarle alguna demora en otorgar la adjudicación, los intereses que resulten serán tributables. When can i file my 2011 taxes Ventas con pagos a plazos. When can i file my 2011 taxes   Si un contrato para la venta o intercambio de propiedad estipula que se le abonen pagos diferidos, dicho contrato suele también estipular que se le paguen intereses con los pagos diferidos. When can i file my 2011 taxes Dichos intereses son tributables en el momento en que los reciba. When can i file my 2011 taxes Si el contrato de pagos diferidos no estipula el pago de intereses o estipula que se pague una cantidad menor de intereses, una parte de cada pago recibido puede considerarse pago de intereses. When can i file my 2011 taxes Vea Unstated Interest and Original Issue Discount (OID) (Intereses no divulgados y descuento de la emisión original (OID)) en la Publicación 537, Installment Sales (Ventas a plazos), en inglés. When can i file my 2011 taxes Intereses de un contrato de anualidad. When can i file my 2011 taxes   Los intereses acumulados de un contrato de anualidad que haya vendido antes de su fecha de vencimiento son tributables. When can i file my 2011 taxes Intereses usurarios (intereses abusivos). When can i file my 2011 taxes   Los intereses usurarios (intereses abusivos) son aquéllos que se cobran a una tasa ilegal. When can i file my 2011 taxes Se tributan como intereses a menos que la ley estatal automáticamente los convierta en un pago del capital del préstamo. When can i file my 2011 taxes Ingresos de intereses sobre depósitos bloqueados. When can i file my 2011 taxes   Excluya de su ingreso bruto todos los intereses devengados de un depósito bloqueado. When can i file my 2011 taxes Se considera bloqueado un depósito si, al finalizar el año, usted no puede retirar parte alguna del depósito por uno de los motivos siguientes: La institución financiera se ha declarado en quiebra o se ha vuelto insolvente o El estado donde se ubica la institución financiera ha impuesto límites sobre los fondos que se pueden retirar porque otras instituciones financieras dentro del estado están en quiebra o son insolventes. When can i file my 2011 taxes   La cantidad de intereses que tiene que excluir es la cantidad de intereses que hayan sido acreditados a los depósitos bloqueados menos la suma de las dos cantidades siguientes: La cantidad neta que retiró de esos depósitos durante el año y La cantidad que podría haber retirado para el final del año (sin restarle multa alguna por retiro prematuro de un depósito a término). When can i file my 2011 taxes Si recibe un Formulario 1099-INT por ingreso de intereses sobre depósitos que se bloquearon al final del año 2013, vea Frozen deposits (Depósitos bloqueados), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo se declara la exclusión del ingreso por intereses en su declaración de impuestos. When can i file my 2011 taxes   Los intereses que se excluyen se tratan como si fueran acreditados a su cuenta durante el año siguiente. When can i file my 2011 taxes Tiene que incluir esos intereses en su ingreso bruto tan pronto como tenga derecho a retirarlos. When can i file my 2011 taxes Ejemplo. When can i file my 2011 taxes Se acreditaron $100 durante el año por concepto de intereses a su depósito bloqueado. When can i file my 2011 taxes Usted retiró $80 pero no pudo retirar más hasta después del final del año. When can i file my 2011 taxes Tiene que incluir $80 en sus ingresos y excluir $20 de los ingresos de ese año. When can i file my 2011 taxes Tiene que incluir los $20 en los ingresos del año en el cual pueda retirarlos. When can i file my 2011 taxes Bonos negociados sin que su precio se ajuste en función de los intereses devengados debido a un mercado chato. When can i file my 2011 taxes   Si compra, a precio reducido, un bono con intereses morosos o cuyos intereses se han acumulado pero no han sido pagados, se considera que este bono ha sido negociado sin que su precio se haya ajustado en función de los intereses devengados debido a un mercado chato. When can i file my 2011 taxes Dichos intereses no se consideran ingresos y no tributan como intereses si se pagan después. When can i file my 2011 taxes Cuando recibe un pago de ese tipo de intereses, se considera una devolucion de capital que reduce lo que queda de la base de costo del bono original. When can i file my 2011 taxes No obstante, los intereses que se acumulan después de la fecha en que compró el bono son ingresos de intereses tributables para el año en el cual los recibió o se acumularon. When can i file my 2011 taxes Vea Bonos que se Venden entre las Fechas de Pago de los Intereses , más adelante, para más información. When can i file my 2011 taxes Préstamos inferiores al costo de mercado. When can i file my 2011 taxes   Por lo general, un préstamo inferior al costo de mercado es aquél sobre el cual no se cargan intereses o sobre el cual se cargan intereses a una tasa inferior a la tasa federal aplicable. When can i file my 2011 taxes Vea Below-Market Loans (Préstamos inferiores al costo justo del mercado) en el capítulo 1 de la Publicación 550, en inglés, para más información. When can i file my 2011 taxes Bonos de Ahorro de los Estados Unidos Esta sección brinda información tributaria acerca de los bonos de ahorro de los Estados Unidos. When can i file my 2011 taxes Explica cómo se declaran los ingresos de intereses derivados de esos bonos y cómo se tratan ciertos traspasos de los mismos. When can i file my 2011 taxes Para otra información sobre los bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes , escriba a: Para los bonos en papel de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 7012 Parkersburg, WV 26106-7012  Para los bonos electrónicos de las series EE e I: Bureau of the Public Debt Division of Customer Assistance P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 7015 Parkersburg, WV 26106-7015  Para la serie HH/H: Bureau of the Public Debt Division of Customer Assistance P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 2186 Parkersburg, WV 26106-2186 O puede visitar la siguiente página en Internet: www. When can i file my 2011 taxes treasurydirect. When can i file my 2011 taxes gov/indiv/indiv. When can i file my 2011 taxes htm, en inglés. When can i file my 2011 taxes Contribuyentes que usan el método contable a base de lo devengado. When can i file my 2011 taxes   Si utiliza el método contable a base de lo devengado, tiene que declarar los intereses derivados de los bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes para cada año a medida que se acumulan dichos intereses. When can i file my 2011 taxes No puede aplazar la declaración de esos intereses hasta que los reciba o hasta que se venzan los bonos. When can i file my 2011 taxes El método de contabilidad a base de lo devengado se explica bajo Métodos Contables , en el capítulo 1 de esta publicación. When can i file my 2011 taxes Contribuyentes que usan el método contable a base de efectivo. When can i file my 2011 taxes   Si utiliza el método contable a base de efectivo, como la mayoría de los contribuyentes que son personas físicas, declarará los intereses de bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes , por regla general, cuando los reciba. When can i file my 2011 taxes El método contable a base de efectivo se explica bajo Métodos Contables , en el capítulo 1. When can i file my 2011 taxes Vea Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos , más adelante. When can i file my 2011 taxes Bonos de la serie HH. When can i file my 2011 taxes    Estos bonos se emitieron a su valor nominal. When can i file my 2011 taxes Se pagan los intereses dos veces al año mediante depósito directo a su cuenta bancaria. When can i file my 2011 taxes Si utiliza el método contable a base de efectivo, tiene que declarar los intereses de esos bonos como ingresos en el año en que los recibe. When can i file my 2011 taxes   Los bonos de la serie HH se ofrecieron por primera vez en el año 1980. When can i file my 2011 taxes Se ofrecieron por última vez en agosto del año 2004. When can i file my 2011 taxes Los bonos de la serie H se emitieron antes de 1980. When can i file my 2011 taxes El método que tiene que usar para los bonos de la serie H es igual al de los bonos de la serie HH. When can i file my 2011 taxes Si es contribuyente que usa el método a base de efectivo, tiene que declarar los intereses de esos bonos en el año en que los recibe. When can i file my 2011 taxes   El período de vencimiento para los bonos de la serie H es de 30 años. When can i file my 2011 taxes El período de vencimiento para los bonos de la serie HH es de 20 años. When can i file my 2011 taxes Los últimos bonos de la serie H que se emitieron vencieron en el año 2009. When can i file my 2011 taxes Bonos de la serie EE y de la serie I. When can i file my 2011 taxes   Los intereses sobre estos bonos se pagan al rescatarlos. When can i file my 2011 taxes La diferencia entre el precio de compra y el valor de rescate son intereses tributables. When can i file my 2011 taxes Bonos de la serie EE. When can i file my 2011 taxes   Los bonos de la serie EE se ofrecieron por primera vez en enero de 1980. When can i file my 2011 taxes Tienen un período de vencimiento de 30 años. When can i file my 2011 taxes   Antes de julio de 1980, se emitían bonos de la serie E. When can i file my 2011 taxes El período de vencimiento original de 10 años para los bonos de la serie E se extendió a 40 años para los bonos emitidos antes de diciembre de 1965 y a 30 años para los bonos emitidos después de noviembre de 1965. When can i file my 2011 taxes Los bonos de la serie EE y de la serie E en papel se emiten con descuento. When can i file my 2011 taxes El valor nominal de esos bonos se le paga a usted en la fecha de vencimiento. When can i file my 2011 taxes Los bonos electrónicos de la serie EE se emiten a su valor nominal. When can i file my 2011 taxes El valor nominal, más los intereses acumulados, se le pagan a usted en la fecha de vencimiento. When can i file my 2011 taxes A partir del 1 de enero de 2012, los bonos de ahorro en papel ya no se venden en las instituciones financieras. When can i file my 2011 taxes   Los dueños de bonos de las series EE en papel pueden convertirlos en bonos electrónicos. When can i file my 2011 taxes Estos bonos convertidos no retienen la denominación indicada en el certificado impreso; sin embargo, aparecerán a su precio de valor de compra (más otros intereses acumulados). When can i file my 2011 taxes Bonos de la serie I. When can i file my 2011 taxes   Los bonos de la serie I se ofrecieron por primera vez en el año 1998. When can i file my 2011 taxes Éstos son bonos emitidos en su valor nominal que se ajusta con un índice inflacionario. When can i file my 2011 taxes Tienen un período de vencimiento de 30 años. When can i file my 2011 taxes El valor nominal, más los intereses acumulados de esos bonos, se le pagan a usted en su fecha de vencimiento. When can i file my 2011 taxes Opciones que tienen los contribuyentes que usan el método a base de efectivo para declarar sus ingresos. When can i file my 2011 taxes   Si declara sus ingresos utilizando el método a base de efectivo, puede declarar los intereses de los bonos de la serie EE, de la serie E y de la serie I de una de las maneras siguientes: Método 1. When can i file my 2011 taxes Postergue la declaración de los intereses hasta el año en que rescate o venda los bonos o el año en que se venzan, lo que ocurra primero. When can i file my 2011 taxes (No obstante, vea Cambio de los bonos de ahorro , más adelante). When can i file my 2011 taxes  Nota: Los bonos de la serie EE emitidos en 1983 vencieron en el año 2013. When can i file my 2011 taxes Si usted utiliza el Método 1, por regla general, tendrá que declarar los intereses de esos bonos en su declaración de impuestos del año 2013. When can i file my 2011 taxes Los últmos bonos de la serie E fueron emitidos en 1980 y vencieron en el año 2010. When can i file my 2011 taxes Si utilizó el Método 1, por regla general, tuvo que haber declarado los intereses de esos bonos en su declaración del año 2010. When can i file my 2011 taxes Método 2. When can i file my 2011 taxes Opte por declarar el aumento en el valor de rescate como intereses en su declaración de impuestos cada año. When can i file my 2011 taxes Tiene que utilizar el mismo método para declarar los intereses de todos los bonos de la serie EE, la serie E y la serie I. When can i file my 2011 taxes Si no escoge utilizar el Método 2 al declarar el aumento del valor de rescate como intereses cada año, tiene que utilizar el Método 1. When can i file my 2011 taxes    Si piensa convertir en efectivo sus bonos en el mismo año durante el cual pagará gastos por estudios de enseñanza superior, quizás le convenga utilizar el Método 1 porque podría excluir de sus ingresos los intereses de tales bonos. When can i file my 2011 taxes Para saber cómo hacerlo, vea Programa de Bonos de Ahorro para Estudios , más adelante. When can i file my 2011 taxes Cómo cambiarse del Método 1. When can i file my 2011 taxes   Si desea cambiar su método para declarar los intereses de bonos de ahorro del Método 1 al Método 2, puede hacerlo sin pedirle permiso al IRS. When can i file my 2011 taxes Para el año del cambio, tiene que declarar todos los intereses que se hayan acumulado hasta la fecha del cambio de método y que no se hayan declarado anteriormente para todos sus bonos. When can i file my 2011 taxes   Una vez tomada la decisión de declarar los intereses cada año, tiene que seguir haciéndolo para todos los bonos de la serie EE, la serie E y la serie I más para aquellos bonos que obtenga en el futuro, a no ser que pida autorización para cambiar el método, tal como se explica a continuación. When can i file my 2011 taxes Cómo cambiarse del Método 2. When can i file my 2011 taxes   Para cambiarse del Método 2 al Método 1, tiene que pedirle autorización al IRS. When can i file my 2011 taxes Dicha autorización se le otorgará automáticamente si le envía al IRS una declaración por escrito que incluya todos los siguientes requisitos: Ha escrito a mano o a máquina en la parte superior: “131”. When can i file my 2011 taxes La declaración incluye su nombre y su número de Seguro Social escrito debajo de “131”. When can i file my 2011 taxes La declaración incluye el año del cambio (la fecha de inicio y en la que finalice). When can i file my 2011 taxes La declaración identifica los bonos de ahorro por los que pide autorización para este cambio. When can i file my 2011 taxes La declaración incluye su acuerdo para: Declarar todos los intereses sobre todo bono adquirido durante o después del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero y Declarar todos los intereses sobre todo bono adquirido antes del año de cambio cuando ocurre la enajenación, el rescate o vencimiento de dichos intereses, lo que suceda primero a excepción de los intereses declarados en años tributarios anteriores. When can i file my 2011 taxes   Tiene que adjuntar esa declaración a su declaración de impuestos del año del cambio, la cual tendrá que presentar para la fecha de vencimiento de la declaración (incluyendo prórrogas). When can i file my 2011 taxes   Puede recibir una prórroga automática de hasta 6 meses desde la fecha de vencimiento para presentar su declaración de impuestos (excluyendo prórrogas) del año del cambio para poder presentar la declaración anterior, junto con una declaración de impuestos enmendada. When can i file my 2011 taxes En la parte superior de la declaración, escriba a mano o a máquina “Filed pursuant to section 301. When can i file my 2011 taxes 9100-2” (Se presenta de acuerdo con la sección 301. When can i file my 2011 taxes 9100-2). When can i file my 2011 taxes Para obtener dicha prórroga, usted tuvo que haber presentado su declaración de impuestos original para su fecha de vencimiento (incluyendo prórrogas). When can i file my 2011 taxes    Para la fecha en que presente la declaración original junto con su declaración de impuestos, también tiene que enviar una copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 7604 Benjamin Franklin Station Washington, DC 20044   Si utiliza un servicio de entrega privado, envíe la copia firmada a la dirección siguiente:  Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Puede pedir autorización para cambiarse del Método 2 al Método 1 presentando el Formulario 3115, Application for Change in Accounting Method (Solicitud de cambio en método contable), en inglés, en vez de presentar la declaración descrita anteriormente. When can i file my 2011 taxes En tal caso, debe seguir las instrucciones para el formulario si desea un cambio automático. When can i file my 2011 taxes No hay cargo administrativo. When can i file my 2011 taxes Copropietarios. When can i file my 2011 taxes   Si un bono de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes se emite a nombre de copropietarios, por ejemplo usted y su hijo o usted y su cónyuge, los intereses devengados del bono son tributables generalmente para el copropietario que haya comprado el bono. When can i file my 2011 taxes Utilización de los fondos de uno de los copropietarios. When can i file my 2011 taxes    Si utilizó sus propios fondos para comprar el bono, tiene que pagar el impuesto sobre los intereses devengados. When can i file my 2011 taxes Esto es así aun cuando deje que el otro propietario rescate el bono y se quede con las ganancias. When can i file my 2011 taxes En estas circunstancias, ya que el otro propietario recibirá un Formulario 1099-INT en el momento de rescatar el bono, éste tiene que facilitarle a usted otro Formulario 1099-INT indicando la cantidad de los intereses del bono imponibles en su caso. When can i file my 2011 taxes El copropietario que rescata el bono es un “nominatario”. When can i file my 2011 taxes Vea Nominee distributions (Distribuciones al nominatario), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más información sobre cómo un individuo que es nominatario declara ingresos de intereses que pertenecen a otro individuo. When can i file my 2011 taxes Utilización de los fondos de ambos copropietarios. When can i file my 2011 taxes   Si usted y el otro propietario comparten el costo de un bono, ambos tienen la responsabilidad de pagar impuestos sobre los intereses derivados en proporción con la cantidad que cada uno realmente pagó por el bono. When can i file my 2011 taxes Bienes gananciales. When can i file my 2011 taxes   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y tienen bonos que sean bienes gananciales, se considera que cada uno recibe la mitad del total de los intereses recibidos. When can i file my 2011 taxes Si presentan declaraciones de impuestos por separado, por lo general, cada uno tiene que declarar la mitad de los intereses recibidos de sus bonos. When can i file my 2011 taxes Para más información, vea la Publicación 555, en inglés. When can i file my 2011 taxes Tabla 7-1. When can i file my 2011 taxes   Estas reglas se muestran en la Tabla 7-1 . When can i file my 2011 taxes Traspaso de la posesión legal. When can i file my 2011 taxes   Si compró bonos de la serie E, serie EE o serie I con fondos que pertenecen únicamente a usted y decidió que se volvieran a emitir sólo a nombre de su copropietario o del beneficiario, tiene que incluir todos los intereses devengados sobre esos bonos en su ingreso bruto para el año de la reemisión, con tal de que ninguna parte haya sido declarada anteriormente. When can i file my 2011 taxes No obstante, si los bonos se volvieron a emitir sólo a nombre suyo, no tiene que declarar los intereses que se hayan acumulado en ese momento. When can i file my 2011 taxes   Esta regla también corresponde cuando se traspasan los bonos (que no sean bonos considerados bienes gananciales) entre los cónyuges o como consecuencia de un fallo de divorcio. When can i file my 2011 taxes Compra conjunta. When can i file my 2011 taxes   Si usted y el otro propietario aportan fondos para obtener bonos de la serie E, serie EE o serie I conjuntamente y luego deciden que se vuelvan a emitir sólo a nombre de su copropietario, tiene que incluir en su ingreso bruto para el año de la reemisión la parte de usted de los intereses de aquellos bonos que no haya declarado anteriormente. When can i file my 2011 taxes En el momento de la reemisión, el ex copropietario no tiene que declarar en el ingreso bruto la parte de él o ella de los intereses devengados que no se declararon antes del traspaso. When can i file my 2011 taxes Sin embargo, esos intereses, así como todos los demás intereses que se devenguen después de la reemisión, constituyen ingreso tributable del ex copropietario. When can i file my 2011 taxes   Esta regla para declarar los ingresos también es aplicable cuando se vuelven a emitir los bonos a nombre del copropietario anterior y a nombre de un copropietario nuevo. When can i file my 2011 taxes Sin embargo, el nuevo copropietario sólo debe declarar su parte de los intereses devengados después de la reemisión. When can i file my 2011 taxes   Si los bonos que usted y el copropietario compraron conjuntamente se emiten de nuevo a cada uno por separado según la misma proporción correspondiente a su precio de compra, ninguno tiene que declarar en ese momento los intereses devengados antes de la reemisión de los bonos. When can i file my 2011 taxes    Tabla 7-1. When can i file my 2011 taxes ¿Quién Paga el Impuesto sobre los Intereses de Bonos de Ahorro de los Estados Unidos? SI. When can i file my 2011 taxes . When can i file my 2011 taxes . When can i file my 2011 taxes ENTONCES tiene(n) que declarar los intereses. When can i file my 2011 taxes . When can i file my 2011 taxes . When can i file my 2011 taxes usted compra un bono a nombre suyo y a nombre de otro individuo como copropietarios, utilizando fondos que sólo pertenecían a usted usted. When can i file my 2011 taxes usted compra un bono a nombre de otro individuo, el cual es propietario único del bono el individuo para el cual usted ha comprado el bono. When can i file my 2011 taxes usted y otro individuo compran un bono como copropietarios, utilizando fondos que los dos contribuyen al precio de compra tanto usted como el otro copropietario, en proporción a la cantidad que cada uno pagó por el bono. When can i file my 2011 taxes usted y su cónyuge, que viven en un estado donde rigen las leyes de los bienes gananciales, compran un bono que se considera bienes gananciales usted y su cónyuge. When can i file my 2011 taxes Si presentan declaraciones por separado, tanto usted como su cónyuge, por lo general, deben declarar la mitad de los intereses recibidos. When can i file my 2011 taxes Ejemplo 1. When can i file my 2011 taxes Tanto usted como su cónyuge gastaron cantidades iguales para comprar un bono de la serie EE que valía $1,000. When can i file my 2011 taxes Se les emitió el bono como copropietarios. When can i file my 2011 taxes Los dos decidieron posponer la declaración de los intereses derivados del bono. When can i file my 2011 taxes Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. When can i file my 2011 taxes Ninguno de ustedes tiene que declarar en ese momento los intereses devengados hasta la fecha de la reemisión de los bonos. When can i file my 2011 taxes Ejemplo 2. When can i file my 2011 taxes Compró un bono de la serie EE por $1,000, utilizando únicamente sus propios fondos. When can i file my 2011 taxes El bono se les emitió a usted y a su cónyuge como copropietarios. When can i file my 2011 taxes Los dos decidieron posponer la declaración de los intereses derivados del bono. When can i file my 2011 taxes Luego, decidieron que se emitiera el bono de nuevo como dos bonos cuyo valor individual es de $500, uno a nombre suyo y el otro a nombre de su cónyuge. When can i file my 2011 taxes Tiene que declarar la mitad de los intereses devengados hasta la fecha de la reemisión de los bonos. When can i file my 2011 taxes Traspaso de bonos a un fideicomiso. When can i file my 2011 taxes   Si tiene bonos de la serie E, serie EE o serie I pero los traspasa a un fideicomiso durante el año, renunciando todos sus derechos de propiedad, tendrá que incluir en sus ingresos para tal año los intereses devengados hasta la fecha del traspaso (si no los declaró anteriormente). When can i file my 2011 taxes No obstante, si se le considera a usted dueño del fideicomiso y si el aumento del valor antes y después del traspaso sigue siendo tributable para usted, podrá continuar difiriendo la declaración de los intereses obtenidos durante cada año. When can i file my 2011 taxes Tiene que incluir el total de los intereses en sus ingresos del año en el cual decida canjear los bonos por efectivo o enajenarlos o en el año durante el cual los bonos por fin venzan, lo que ocurra primero. When can i file my 2011 taxes   Las mismas reglas se aplican en el caso de intereses de los bonos de la serie E o de la serie EE no declarados anteriormente si el traspaso a un fideicomiso tuvo que ver con bonos de la serie HH o de la serie H que haya adquirido al cambiar dichos bonos por otros de la serie E o de la serie EE. When can i file my 2011 taxes Vea Cambio de los bonos de ahorro , más adelante. When can i file my 2011 taxes Personas que han fallecido. When can i file my 2011 taxes   El modo de declarar el ingreso de intereses de los bonos de la serie E, serie EE o serie I, después del fallecimiento del dueño (el difunto), depende de los métodos contables y de la declaración de ingresos que éste haya utilizado anteriormente. When can i file my 2011 taxes Esta situación se explica en el capítulo 1 de la Publicación 550, en inglés. When can i file my 2011 taxes Cambio de los bonos de ahorro. When can i file my 2011 taxes   Si postergó la declaración de los intereses de sus bonos de la serie E o de la serie EE, significa que no reconoció ingresos tributables cuando cambió esos bonos por otros de la serie HH o de la serie H, a no ser que haya recibido dinero en efectivo como parte del cambio. When can i file my 2011 taxes (No se permite cambiar los bonos de la serie I por bonos de la serie HH. When can i file my 2011 taxes Después del 31 de agosto del año 2004, ya no puede cambiar otras series de bonos por los de la serie HH). When can i file my 2011 taxes Todo efectivo que reciba se considera ingresos hasta la cantidad de los intereses devengados sobre los bonos cambiados. When can i file my 2011 taxes Al vencer sus bonos de la serie HH o de la serie H o al enajenarlos antes de su vencimiento, tiene que declarar como intereses la diferencia entre el valor de rescate y su costo original. When can i file my 2011 taxes El costo de los bonos es la suma de la cantidad que pagó al cambiar los bonos de la serie EE o de la serie E en cuestión, más toda cantidad que haya tenido que pagar cuando se efectuó el cambio. When can i file my 2011 taxes Ejemplo. When can i file my 2011 taxes Usted cambió bonos de la serie EE (sobre los cuales optó por posponer la declaración de los intereses) por otros de la serie HH, cuyo valor es de $2,500, más $223 en efectivo. When can i file my 2011 taxes Declaró los $223 como ingresos tributables en su declaración de impuestos. When can i file my 2011 taxes Para la fecha del cambio, los bonos de la serie EE habían acumulado intereses de $523 y tenían un valor de rescate de $2,723. When can i file my 2011 taxes Usted guarda los bonos de la serie HH hasta la fecha de su vencimiento en que recibirá $2,500. When can i file my 2011 taxes Tiene que declarar $300 como ingresos de intereses en el año de vencimiento. When can i file my 2011 taxes Esos $300 representan la diferencia entre el valor de rescate ($2,500) y el costo de los bonos ($2,200), o sea, la cantidad que pagó por adquirir los bonos de la serie EE. When can i file my 2011 taxes (Es también la diferencia entre los intereses acumulados de $523 sobre los bonos de la serie EE y los $223 en efectivo recibidos en el cambio). When can i file my 2011 taxes Opción de declarar los intereses en el año del cambio. When can i file my 2011 taxes   Usted podría optar por tratar todos los intereses acumulados anteriormente, no declarados, de los bonos de la serie E o de la serie EE que se cambiaron por otros de la serie HH como ingresos en el año en que se efectuó el cambio. When can i file my 2011 taxes Si opta por lo anterior, esto se considerará un cambio del Método 1. When can i file my 2011 taxes Vea Cómo cambiarse del Método 1 bajo Bonos de la serie EE y de la serie I, explicado anteriormente. When can i file my 2011 taxes Formulario 1099-INT para la declaración de los intereses de los bonos de ahorros de los Estados Unidos. When can i file my 2011 taxes   Cada vez que convierte un bono en dinero efectivo, el banco u otro pagador que lo rescate tiene que darle el Formulario 1099-INT si la parte del pago correspondiente a los intereses recibidos es $10 o más. When can i file my 2011 taxes El recuadro 3 del Formulario 1099-INT debe mostrar los intereses como la diferencia entre la cantidad que recibió y la cantidad que se pagó por el bono. When can i file my 2011 taxes No obstante, el Formulario 1099-INT puede mostrar una cantidad mayor de los intereses de lo que tiene que incluir en su declaración de impuestos sobre los ingresos. When can i file my 2011 taxes Por ejemplo, esto puede ocurrir si alguna de las condiciones siguientes es aplicable: Usted declaró el aumento al valor de rescate durante cada año. When can i file my 2011 taxes La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya incluido en su ingreso en años anteriores. When can i file my 2011 taxes Usted recibió el bono de un difunto. When can i file my 2011 taxes La cantidad de intereses indicada en el Formulario 1099-INT no se verá reducida por los intereses declarados por el difunto antes de su fallecimiento, ni en la declaración final del difunto, ni por los herederos en la declaración de impuestos sobre la herencia. When can i file my 2011 taxes Se traspasó la posesión del bono. When can i file my 2011 taxes La cantidad de intereses indicada en el Formulario 1099-INT no se reducirá por intereses acumulados antes del traspaso. When can i file my 2011 taxes A usted lo nombraron copropietario y el otro propietario contribuyó fondos para comprar el bono. When can i file my 2011 taxes La cantidad de los intereses indicada en el Formulario 1099-INT no será reducida por las cantidades que haya recibido como nominatario por el otro copropietario. When can i file my 2011 taxes (Vea Copropietarios , anteriormente en este capítulo, para más información acerca de los requisitos sobre cómo declarar ingresos de intereses). When can i file my 2011 taxes Usted recibió el bono de una distribución tributable de un plan de jubilación o un plan de participación en las ganancias. When can i file my 2011 taxes La cantidad de intereses indicada en el Formulario 1099-INT no será reducida por la parte de intereses de la cantidad tributable como distribución del plan y no tributable como intereses. When can i file my 2011 taxes (Esta cantidad suele aparecer para el año de la distribución en el Formulario 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. When can i file my 2011 taxes (Distribuciones de planes de pensión, anualidades, jubilación o participación en las ganancias, arreglos IRA, contratos de seguros, etc. When can i file my 2011 taxes ), en inglés). When can i file my 2011 taxes   Para más información sobre cómo incluir la cantidad correcta de intereses en su declaración de impuestos, vea Cómo se Declaran los Ingresos de Intereses , más adelante. When can i file my 2011 taxes En la Publicación 550, en inglés, se incluyen ejemplos sobre cómo se declaran esas cantidades. When can i file my 2011 taxes    Los intereses recibidos de los bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes están exentos de los impuestos estatales y locales. When can i file my 2011 taxes El recuadro 3 del Formulario 1099-INT que usted reciba indicará la cantidad de los intereses por bonos de ahorros de los Estados Unidos. When can i file my 2011 taxes Programa de Bonos de Ahorro para Estudios Quizás pueda excluir de sus ingresos el total o una parte de los intereses que reciba al rescatar ciertos bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes calificados durante el año si pagó gastos de estudios de enseñanza superior calificados durante el mismo año. When can i file my 2011 taxes Dicha exclusión se llama Education Savings Bond Program (Programa de bonos de ahorro para estudios). When can i file my 2011 taxes Si su estado civil para la declaración es casado que presenta una declaración por separado, no reúne los requisitos para tal exclusión. When can i file my 2011 taxes Formulario 8815. When can i file my 2011 taxes   Utilice el Formulario 8815, en inglés, para calcular la cantidad de su exclusión. When can i file my 2011 taxes Incluya este formulario con su Formulario 1040 o Formulario 1040A. When can i file my 2011 taxes Bonos de ahorro calificados de los Estados Unidos. When can i file my 2011 taxes   Un bono de ahorro calificado de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes es aquel bono de la serie EE emitido después de 1989 o un bono de la serie I. When can i file my 2011 taxes Se tiene que haber emitido a nombre suyo (propietario único) o a nombre suyo y el de su cónyuge (copropietarios). When can i file my 2011 taxes Usted tiene que haber cumplido al menos 24 años de edad antes de la fecha de emisión del bono. When can i file my 2011 taxes Por ejemplo, un bono que haya comprado un padre y haya sido emitido a nombre de su hijo menor de 24 años de edad, no reúne los requisitos para ser excluido por el padre ni tampoco por el hijo. When can i file my 2011 taxes    La fecha en que se emite un bono puede ser anterior a la fecha de compra del bono porque la fecha de emisión asignada a un bono corresponde al primer día del mes durante el cual se compra. When can i file my 2011 taxes Beneficiario. When can i file my 2011 taxes   Puede nombrar a cualquier individuo (incluyendo un hijo menor de edad) para que sea beneficiario del bono. When can i file my 2011 taxes Verificación del IRS. When can i file my 2011 taxes   Si declara la exclusión, el IRS lo verificará utilizando información sobre el rescate de bonos obtenido del Departamento del Tesoro. When can i file my 2011 taxes Gastos calificados. When can i file my 2011 taxes   Los gastos de estudios de enseñanza superior calificados son matrícula y otros gastos necesarios para que usted, su cónyuge o su dependiente (por el cual usted puede reclamar una exención) asista a una institución de enseñanza superior que reúna los requisitos. When can i file my 2011 taxes   En los gastos calificados se incluye toda aportación que haga a un programa de matrícula calificada o a una cuenta de ahorro para estudios Coverdell. When can i file my 2011 taxes   En los gastos calificados no se incluyen los de vivienda y alimentación, ni gastos de cursos de actividades deportivas, recreativas o de pasatiempo que no formen parte de un programa de estudios para obtener un título o certificado. When can i file my 2011 taxes Instituciones de enseñanza superior que reúnen los requisitos. When can i file my 2011 taxes   En esta clase de institución se incluyen la mayoría de las universidades públicas, particulares y sin fines de lucro, así como colegios universitarios (colleges) y escuelas vocacionales acreditados y que cumplan las condiciones para participar en programas de asistencia financiera de estudios del Departamento de Educación de Estados Unidos. When can i file my 2011 taxes Reducción por ciertos beneficios. When can i file my 2011 taxes   Usted tiene que restar de sus gastos de estudios de enseñanza superior calificados los siguientes beneficios exentos de impuestos: La parte exenta de impuestos por becas de estudios y de desarrollo profesional (vea Becas de estudios y becas de desarrollo profesional en el capítulo 12). When can i file my 2011 taxes Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de una cuenta de ahorros para estudios Coverdell ESA. When can i file my 2011 taxes Gastos que se utilizaron para calcular la parte exenta de impuestos de distribuciones de un programa calificado de matrícula. When can i file my 2011 taxes Todo pago exento de impuestos (que no sea regalo o herencia) recibido para gastos educativos, tales como: Beneficios de asistencia educativa para veteranos, Reducciones de matrícula calificada o Beneficios de asistencia educativa facilitados por su empleador. When can i file my 2011 taxes Todo gasto que se haya utilizado al calcular el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio de aprendizaje. When can i file my 2011 taxes Cantidad excluible. When can i file my 2011 taxes   Si el total de los ingresos recibidos (capital e intereses) de bonos de ahorro calificados de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes que rescató durante el año no excede de sus gastos de estudios de enseñanza superior calificados ajustados para ese año, quizás pueda excluir el total de los intereses que haya recibido. When can i file my 2011 taxes Si los ingresos superan sus gastos de estudios para el año, quizás pueda excluir sólo una parte de tales intereses. When can i file my 2011 taxes   Para determinar la cantidad que se puede excluir, multiplique la parte correspondiente a los intereses de los ingresos por una fracción. When can i file my 2011 taxes El numerador de la fracción es el total de los gastos por estudios de enseñanza superior calificados que pagó durante el año. When can i file my 2011 taxes El denominador es el total de los ingresos que recibió durante el año. When can i file my 2011 taxes Ejemplo. When can i file my 2011 taxes En febrero del año 2013, Marcos y Juana, un matrimonio, cobraron un bono de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes de la serie EE que compraron en abril de 1997. When can i file my 2011 taxes Recibieron ingresos de $8,372 que constan de $5,000 por concepto de capital y $3,372 por intereses. When can i file my 2011 taxes Durante el año 2013, gastaron $4,000 por la matrícula de su hija en una universidad. When can i file my 2011 taxes Ellos no reclaman ningún crédito educativo por esa cantidad y la hija no recibió ninguna asistencia monetaria exenta de impuestos para sufragar los gastos educativos. When can i file my 2011 taxes Ellos pueden excluir $1,611 ($3,372 x ($4,000 ÷ $8,372)) de intereses para el año 2013. When can i file my 2011 taxes Tienen que pagar impuestos sobre los intereses restantes de $1,761 ($3,372 − $1,611). When can i file my 2011 taxes Límite del ingreso bruto ajustado modificado. When can i file my 2011 taxes   La exclusión de intereses estará limitada si su ingreso bruto ajustado modificado es de: $74,700 a $89,700 para los contribuyentes cuyo estado civil para la declaración de impuestos es soltero o cabeza de familia y $112,050 a $142,050 para los contribuyentes casados que presentan una declaración conjunta o para un viudo que reúne los requisitos con hijo dependiente. When can i file my 2011 taxes No puede tomar la exclusión de intereses si su ingreso bruto ajustado modificado equivale al límite máximo para su estado civil o supera dicho límite. When can i file my 2011 taxes   El ingreso bruto ajustado modificado, para propósitos de la exclusión, es el ingreso bruto ajustado (línea 37 del Formulario 1040 o línea 21 del Formulario 1040A) determinado antes de considerar la exclusión de intereses y ajustado por restituir cualesquiera de los siguientes: Exclusión de ingresos devengados de fuentes en el extranjero, Exclusión o deducción de asignaciones por alojamiento en el extranjero, Exclusión de ingresos para residentes bona fide de la Samoa Estadounidense, Exclusión de ingresos de fuentes en Puerto Rico, Exclusión de beneficios de adopción recibidos de acuerdo con un programa de asistencia de adopción del empleador, Deducción por matrícula y gastos relacionados con los estudios, Deducción de los intereses sobre un préstamo de estudios y Deducción por actividades nacionales de producción. When can i file my 2011 taxes   Utilice la hoja de trabajo para la línea 9 en las instrucciones del Formulario 8815, disponibles en inglés, para calcular su ingreso bruto ajustado modificado. When can i file my 2011 taxes Si reclama cualquiera de las exclusiones o deducciones de las partidas enumeradas anteriormente (menos 6, 7 y 8), sume la cantidad de la exclusión o deducción (con excepción de las partidas 6, 7 y 8) a la cantidad de la línea 5 de la hoja de trabajo. When can i file my 2011 taxes Luego, anote el total en la línea 9 del Formulario 8815 como su ingreso bruto ajustado modificado. When can i file my 2011 taxes   Si incurrió en gastos de intereses de inversión para poder recibir regalías y otros ingresos de inversiones, vea Education Savings Bond Program (Programa de bonos de ahorro utilizados para propósitos educativos), en el capítulo 1 de la Publicación 550, en inglés. When can i file my 2011 taxes Documentación. When can i file my 2011 taxes Si declara la exclusión de intereses, tiene que mantener un registro por escrito de los bonos de ahorro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes calificados que usted rescató. When can i file my 2011 taxes Ese registro tiene que incluir el número de serie, fecha de emisión, valor nominal y el total de los ingresos recibidos (capital e intereses) de cada bono. When can i file my 2011 taxes Puede utilizar el Formulario 8818, en inglés, para documentar dicha información. When can i file my 2011 taxes Además, debe guardar facturas, recibos, cheques cancelados u otra documentación para comprobar los gastos por estudios de enseñanza superior calificados que haya pagado durante el año. When can i file my 2011 taxes Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Las letras, pagarés y bonos del Tesoro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes son títulos de deudas directas (obligaciones) del gobierno federal de los Estados Unidos. When can i file my 2011 taxes Tributación de los intereses. When can i file my 2011 taxes   Los ingresos de intereses que se reciben de letras, pagarés y bonos del Tesoro de los EE. When can i file my 2011 taxes UU. When can i file my 2011 taxes están sujetos al impuesto federal sobre los ingresos; sin embargo, está exento de todo impuesto estatal y local sobre los ingresos. When can i file my 2011 taxes Deberá recibir el Formulario 1099-INT en el cual se muestra (en el recuadro 3) la cantidad de intereses que se le pagaron por el año. When can i file my 2011 taxes   Los pagos de capital e intereses serán acreditados, por regla general, a su cuenta corriente o de ahorros designada mediante depósito directo utilizando el sistema Treasury Direct®. When can i file my 2011 taxes Letras del Tesoro. When can i file my 2011 taxes   Estas letras suelen tener un período de vencimiento de 4, 13, 26 ó 52 semanas. When can i file my 2011 taxes Generalmente, se emiten con descuento por la cantidad de $100 y múltiplos de $100. When can i file my 2011 taxes La diferencia entre el valor descontado que paga por las letras y el valor nominal que recibirá al vencimiento de éstas se considera ingreso de intereses. When can i file my 2011 taxes Por lo general, usted declara este ingreso de intereses cuando se le pagan las letras en la fecha de vencimiento. When can i file my 2011 taxes Si usted pagó una prima por una letra (una cantidad mayor que el valor nominal), generalmente declara la prima como una deducción conforme a la sección 171 cuando se le paga la letra en la fecha de vencimiento. When can i file my 2011 taxes Pagarés y bonos del Tesoro. When can i file my 2011 taxes   Los pagarés del Tesoro tienen períodos de vencimiento de más de 1 año y de hasta 10 años. When can i file my 2011 taxes Los bonos del Tesoro tienen períodos de vencimiento de más de 10 años. When can i file my 2011 taxes Tanto los pagarés como los bonos del Tesoro suelen emitirse en denominaciones de $100 hasta $1 millón y pagar intereses cada 6 meses. When can i file my 2011 taxes Por lo general, declarará dichos intereses en el año en que se le pagaron. When can i file my 2011 taxes Para más información, vea U. When can i file my 2011 taxes S. When can i file my 2011 taxes Treasury Bills, Notes, and Bonds (Letras, pagarés y bonos del Tesoro de los Estados Unidos), en el capítulo 1 de la Publicación 550, en inglés. When can i file my 2011 taxes Para información adicional sobre los pagarés y bonos del Tesoro, escriba a la dirección siguiente:    Bureau of the Public Debt P. When can i file my 2011 taxes O. When can i file my 2011 taxes Box 7015 Parkersburg, WV 26106-7015 O puede visitar la siguiente página en Internet: www. When can i file my 2011 taxes treasurydirect. When can i file my 2011 taxes gov/indiv/indiv. When can i file my 2011 taxes htm, en inglés. When can i file my 2011 taxes Para más información sobre los bonos de ahorro de la serie EE, la serie I o la serie HH, vea Bonos de Ahorro de los Estados Unidos , anteriormente en este capítulo. When can i file my 2011 taxes Valores del Tesoro protegidos de la inflación (TIPS, por sus siglas en inglés). When can i file my 2011 taxes   Estos valores pagan intereses dos veces al año a una tasa fija, basada en una cantidad de capital que se ajusta para considerar los efectos de la inflación y deflación. When can i file my 2011 taxes Para saber cómo se tratan esos valores para propósitos tributarios, vea Inflation-Indexed Debt Instruments (Instrumentos de la deuda indexados según la inflación), bajo Original Issue Discount (OID) (Descuento de la emisión original (OID)) en la Publicación 550, en inglés. When can i file my 2011 taxes Bonos que se Venden Entre las Fechas de Pago de los Intereses Si usted vende un bono entre las fechas de pago de los intereses, una parte del precio de venta se considera intereses acumulados hasta la fecha de venta. When can i file my 2011 taxes Tiene que declarar dicha parte del precio de venta como ingreso de intereses para el año de la venta. When can i file my 2011 taxes Si compra un bono entre las fechas de pago de los intereses, una parte del precio de compra se considera intereses acumulados antes de la fecha de compra. When can i file my 2011 taxes Cuando se le paguen dichos intereses, tiene que tratarlos como devolución de su inversión de capital, en lugar de ingresos de intereses, mediante la reducción de su base en el bono. When can i file my 2011 taxes Vea Accrued interest on bonds (Intereses acumulados sobre los bonos), bajo How To Report Interest Income (Cómo se declaran los ingresos de intereses), en el capítulo 1 de la Publicación 550, en inglés, para más detalles sobre cómo se declara el pago. When can i file my 2011 taxes Seguros Los pagos de seguro de vida que recibe como beneficiario de la persona asegurada no suelen ser tributables. When can i file my 2011 taxes Sin embargo, si usted recibe los pagos a plazos, tendrá que declarar normalmente una parte de cada plazo como ingreso de intereses. When can i file my 2011 taxes Para más información sobre los pagos de seguros recibidos a plazos, vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. When can i file my 2011 taxes Anualidad. When can i file my 2011 taxes   Si compra una anualidad con los ingresos recibidos de una póliza de seguro de vida, los pagos de anualidad que reciba estarán sujetos a impuestos como ingreso de pensión y anualidad de un plan no calificado, no como ingreso de intereses. When can i file my 2011 taxes Vea el capítulo 10 para más información sobre el ingreso de pensiones y anualidades de planes no calificados. When can i file my 2011 taxes Obligaciones del Gobierno Estatal o Local Los intereses sobre un bono usado para financiar operaciones del gobierno no suelen ser tributables si dicho bono se emite por un estado, el Distrito de Columbia, una posesión (territorio no autónomo) de los Estados Unidos o cualesquiera de sus subdivisiones políticas. When can i file my 2011 taxes Los bonos que se emitieron después de 1982 (esto incluye los bonos para el desarrollo económico de tribus emitidos después del 17 de febrero de 2009) por un gobierno de una tribu de indios estadounidenses se tratan como si fueran emitidos por un estado. When can i file my 2011 taxes Los intereses sobre dichos bonos suelen estar exentos de impuestos si los bonos son parte de una emisión de la cual sustancialmente todas las ganancias se han de usar en el desempeño de alguna función esencial del gobierno. When can i file my 2011 taxes Para obtener información acerca de los bonos garantizados federalmente, bonos de ingresos hipotecarios, bonos de arbitraje, bonos calificados del crédito tributario, bonos para el financiamiento de proyectos parcialmente privados y los bonos “Build America” (Construir en América), vea State or Local Government Obligations (Obligaciones del gobierno estatal o local), en el capítulo 1 de la Publicación 550, en inglés. When can i file my 2011 taxes Requisito de declarar información. When can i file my 2011 taxes   Si tiene que presentar una declaración de impuestos, se le requiere que muestre en dicha declaración todos los intereses exentos resultantes de los bonos mencionados anteriormente que haya recibido. When can i file my 2011 taxes Esto es sólo un requisito para la decla