File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Where To Get Tax Form 1040x

2012 Federal Tax Forms 1040 InstructionsTurbotax 2011 SignFile A Free Tax Extension1040ez Forms 2014H&r BlocksIrs Tax AmendmentTax Act Online2012 Taxes2012 1040ezCan I File 1040nr Online2011 Tax Forms FederalDownload 1040xHow Do You File An Amended Federal Tax ReturnHow To File An Amended Return For 2013Amendment ReturnIncome Tax Software 2012Online 1040ezAmend Tax Return OnlineFederal Tax Amendment FormIrs 1040v FormIrs Gov 2010 Tax FormsUnemployment Tax FilingIrs 1040ez FormIrs 2011 Taxes2009 Tax Forms 1040ez1040nr E FileTax Act Online 2012 LoginCan You Refile Your TaxesFree 2012 Taxes2013 1040ez FormIrs 1040 EzWww Gov FreefileCan I Efile Form 1040xHow Can I File My State Taxes Online For Free2009 1040 FormsNeed To File My 2011 TaxesIrs 1040 Ez OnlineForm 1040x Turbotax1040 NowAmending 2011 Tax Return

Where To Get Tax Form 1040x

Where to get tax form 1040x 2. Where to get tax form 1040x   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Where to get tax form 1040x Divorce and remarriage. Where to get tax form 1040x Annulled marriages. Where to get tax form 1040x Head of household or qualifying widow(er) with dependent child. Where to get tax form 1040x Considered married. Where to get tax form 1040x Same-sex marriage. Where to get tax form 1040x Spouse died during the year. Where to get tax form 1040x Married persons living apart. Where to get tax form 1040x Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Where to get tax form 1040x  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Where to get tax form 1040x See Same-sex marriage under Marital Status, later. Where to get tax form 1040x Introduction This chapter helps you determine which filing status to use. Where to get tax form 1040x There are five filing statuses. Where to get tax form 1040x Single. Where to get tax form 1040x Married Filing Jointly. Where to get tax form 1040x Married Filing Separately. Where to get tax form 1040x Head of Household. Where to get tax form 1040x Qualifying Widow(er) With Dependent Child. Where to get tax form 1040x If more than one filing status applies to you, choose the one that will give you the lowest tax. Where to get tax form 1040x You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Where to get tax form 1040x You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Where to get tax form 1040x Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Where to get tax form 1040x S. Where to get tax form 1040x Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Where to get tax form 1040x Unmarried persons. Where to get tax form 1040x   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Where to get tax form 1040x State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Where to get tax form 1040x Divorced persons. Where to get tax form 1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Where to get tax form 1040x Divorce and remarriage. Where to get tax form 1040x   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Where to get tax form 1040x Annulled marriages. Where to get tax form 1040x    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Where to get tax form 1040x You must file Form 1040X, Amended U. Where to get tax form 1040x S. Where to get tax form 1040x Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Where to get tax form 1040x Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Where to get tax form 1040x If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Where to get tax form 1040x However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Where to get tax form 1040x Head of household or qualifying widow(er) with dependent child. Where to get tax form 1040x   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Where to get tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Where to get tax form 1040x Married persons. Where to get tax form 1040x   If you are considered married, you and your spouse can file a joint return or separate returns. Where to get tax form 1040x Considered married. Where to get tax form 1040x   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Where to get tax form 1040x You are married and living together as a married couple. Where to get tax form 1040x You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Where to get tax form 1040x You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Where to get tax form 1040x You are separated under an interlocutory (not final) decree of divorce. Where to get tax form 1040x Same-sex marriage. Where to get tax form 1040x   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Where to get tax form 1040x The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Where to get tax form 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Where to get tax form 1040x For more details, see Publication 501. Where to get tax form 1040x Spouse died during the year. Where to get tax form 1040x   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Where to get tax form 1040x   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Where to get tax form 1040x For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Where to get tax form 1040x   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Where to get tax form 1040x Your deceased spouse's filing status is married filing separately for that year. Where to get tax form 1040x Married persons living apart. Where to get tax form 1040x   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Where to get tax form 1040x If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Where to get tax form 1040x Also, your tax may be lower, and you may be able to claim the earned income credit. Where to get tax form 1040x See Head of Household , later. Where to get tax form 1040x Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Where to get tax form 1040x To determine your marital status, see Marital Status , earlier. Where to get tax form 1040x Widow(er). Where to get tax form 1040x   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Where to get tax form 1040x You may, however, be able to use another filing status that will give you a lower tax. Where to get tax form 1040x See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Where to get tax form 1040x How to file. Where to get tax form 1040x   You can file Form 1040. Where to get tax form 1040x If you have taxable income of less than $100,000, you may be able to file Form 1040A. Where to get tax form 1040x If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Where to get tax form 1040x If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Where to get tax form 1040x Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Where to get tax form 1040x Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Where to get tax form 1040x On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Where to get tax form 1040x You can file a joint return even if one of you had no income or deductions. Where to get tax form 1040x If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Where to get tax form 1040x Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Where to get tax form 1040x If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Where to get tax form 1040x You can choose the method that gives the two of you the lower combined tax. Where to get tax form 1040x How to file. Where to get tax form 1040x   If you file as married filing jointly, you can use Form 1040. Where to get tax form 1040x If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Where to get tax form 1040x If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Where to get tax form 1040x If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Where to get tax form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Where to get tax form 1040x Spouse died. Where to get tax form 1040x   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Where to get tax form 1040x See Spouse died during the year under Marital Status, earlier, for more information. Where to get tax form 1040x   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Where to get tax form 1040x Divorced persons. Where to get tax form 1040x   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Where to get tax form 1040x Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Where to get tax form 1040x Accounting period. Where to get tax form 1040x   Both of you must use the same accounting period, but you can use different accounting methods. Where to get tax form 1040x See Accounting Periods and Accounting Methods in chapter 1. Where to get tax form 1040x Joint responsibility. Where to get tax form 1040x   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Where to get tax form 1040x This means that if one spouse does not pay the tax due, the other may have to. Where to get tax form 1040x Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Where to get tax form 1040x One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Where to get tax form 1040x You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Where to get tax form 1040x Divorced taxpayer. Where to get tax form 1040x   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Where to get tax form 1040x This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Where to get tax form 1040x Relief from joint responsibility. Where to get tax form 1040x   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Where to get tax form 1040x You can ask for relief no matter how small the liability. Where to get tax form 1040x   There are three types of relief available. Where to get tax form 1040x Innocent spouse relief. Where to get tax form 1040x Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Where to get tax form 1040x Equitable relief. Where to get tax form 1040x    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Where to get tax form 1040x Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Where to get tax form 1040x Signing a joint return. Where to get tax form 1040x   For a return to be considered a joint return, both spouses generally must sign the return. Where to get tax form 1040x Spouse died before signing. Where to get tax form 1040x   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Where to get tax form 1040x If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Where to get tax form 1040x Spouse away from home. Where to get tax form 1040x   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Where to get tax form 1040x Injury or disease prevents signing. Where to get tax form 1040x   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Where to get tax form 1040x ” Be sure to also sign in the space provided for your signature. Where to get tax form 1040x Attach a dated statement, signed by you, to the return. Where to get tax form 1040x The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Where to get tax form 1040x Signing as guardian of spouse. Where to get tax form 1040x   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Where to get tax form 1040x Spouse in combat zone. Where to get tax form 1040x   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Where to get tax form 1040x Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Where to get tax form 1040x For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Where to get tax form 1040x Other reasons spouse cannot sign. Where to get tax form 1040x    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Where to get tax form 1040x Attach the power of attorney (or a copy of it) to your tax return. Where to get tax form 1040x You can use Form 2848, Power of Attorney and Declaration of Representative. Where to get tax form 1040x Nonresident alien or dual-status alien. Where to get tax form 1040x   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Where to get tax form 1040x However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Where to get tax form 1040x If you do file a joint return, you and your spouse are both treated as U. Where to get tax form 1040x S. Where to get tax form 1040x residents for the entire tax year. Where to get tax form 1040x See chapter 1 of Publication 519. Where to get tax form 1040x Married Filing Separately You can choose married filing separately as your filing status if you are married. Where to get tax form 1040x This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Where to get tax form 1040x If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Where to get tax form 1040x You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Where to get tax form 1040x This can apply to you even if you are not divorced or legally separated. Where to get tax form 1040x If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Where to get tax form 1040x The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Where to get tax form 1040x See Head of Household , later, for more information. Where to get tax form 1040x You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Where to get tax form 1040x However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Where to get tax form 1040x This way you can make sure you are using the filing status that results in the lowest combined tax. Where to get tax form 1040x When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Where to get tax form 1040x How to file. Where to get tax form 1040x   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Where to get tax form 1040x You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Where to get tax form 1040x You can file Form 1040. Where to get tax form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Where to get tax form 1040x Select this filing status by checking the box on line 3 of either form. Where to get tax form 1040x Enter your spouse's full name and SSN or ITIN in the spaces provided. Where to get tax form 1040x If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Where to get tax form 1040x Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Where to get tax form 1040x Special Rules If you choose married filing separately as your filing status, the following special rules apply. Where to get tax form 1040x Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Where to get tax form 1040x   Your tax rate generally is higher than on a joint return. Where to get tax form 1040x Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Where to get tax form 1040x You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Where to get tax form 1040x If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Where to get tax form 1040x For more information about these expenses, the credit, and the exclusion, see chapter 32. Where to get tax form 1040x You cannot take the earned income credit. Where to get tax form 1040x You cannot take the exclusion or credit for adoption expenses in most cases. Where to get tax form 1040x You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Where to get tax form 1040x You cannot exclude any interest income from qualified U. Where to get tax form 1040x S. Where to get tax form 1040x savings bonds you used for higher education expenses. Where to get tax form 1040x If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Where to get tax form 1040x The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Where to get tax form 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Where to get tax form 1040x If your spouse itemizes deductions, you cannot claim the standard deduction. Where to get tax form 1040x If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Where to get tax form 1040x Adjusted gross income (AGI) limits. Where to get tax form 1040x   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Where to get tax form 1040x Individual retirement arrangements (IRAs). Where to get tax form 1040x   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Where to get tax form 1040x Your deduction is reduced or eliminated if your income is more than a certain amount. Where to get tax form 1040x This amount is much lower for married individuals who file separately and lived together at any time during the year. Where to get tax form 1040x For more information, see How Much Can You Deduct in chapter 17. Where to get tax form 1040x Rental activity losses. Where to get tax form 1040x   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Where to get tax form 1040x This is called a special allowance. Where to get tax form 1040x However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Where to get tax form 1040x Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Where to get tax form 1040x See Limits on Rental Losses in chapter 9. Where to get tax form 1040x Community property states. Where to get tax form 1040x   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Where to get tax form 1040x See Publication 555. Where to get tax form 1040x Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Where to get tax form 1040x You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Where to get tax form 1040x This does not include any extensions. Where to get tax form 1040x A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Where to get tax form 1040x Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Where to get tax form 1040x Exception. Where to get tax form 1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Where to get tax form 1040x The personal representative has 1 year from the due date of the return (including extensions) to make the change. Where to get tax form 1040x See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Where to get tax form 1040x Head of Household You may be able to file as head of household if you meet all the following requirements. Where to get tax form 1040x You are unmarried or “considered unmarried” on the last day of the year. Where to get tax form 1040x See Marital Status , earlier, and Considered Unmarried , later. Where to get tax form 1040x You paid more than half the cost of keeping up a home for the year. Where to get tax form 1040x A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Where to get tax form 1040x However, if the qualifying person is your dependent parent, he or she does not have to live with you. Where to get tax form 1040x See Special rule for parent , later, under Qualifying Person. Where to get tax form 1040x If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Where to get tax form 1040x You will also receive a higher standard deduction than if you file as single or married filing separately. Where to get tax form 1040x Kidnapped child. Where to get tax form 1040x   A child may qualify you to file as head of household even if the child has been kidnapped. Where to get tax form 1040x For more information, see Publication 501. Where to get tax form 1040x How to file. Where to get tax form 1040x   If you file as head of household, you can use Form 1040. Where to get tax form 1040x If your taxable income is less than $100,000, you may be able to file Form 1040A. Where to get tax form 1040x Indicate your choice of this filing status by checking the box on line 4 of either form. Where to get tax form 1040x Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Where to get tax form 1040x Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Where to get tax form 1040x You are considered unmarried on the last day of the tax year if you meet all the following tests. Where to get tax form 1040x You file a separate return (defined earlier under Joint Return After Separate Returns ). Where to get tax form 1040x You paid more than half the cost of keeping up your home for the tax year. Where to get tax form 1040x Your spouse did not live in your home during the last 6 months of the tax year. Where to get tax form 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Where to get tax form 1040x See Temporary absences , under Qualifying Person, later. Where to get tax form 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Where to get tax form 1040x (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Where to get tax form 1040x ) You must be able to claim an exemption for the child. Where to get tax form 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Where to get tax form 1040x The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Where to get tax form 1040x If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Where to get tax form 1040x See Publication 555 for more information. Where to get tax form 1040x Nonresident alien spouse. Where to get tax form 1040x   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Where to get tax form 1040x However, your spouse is not a qualifying person for head of household purposes. Where to get tax form 1040x You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Where to get tax form 1040x Choice to treat spouse as resident. Where to get tax form 1040x   You are considered married if you choose to treat your spouse as a resident alien. Where to get tax form 1040x See Publication 519. Where to get tax form 1040x Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Where to get tax form 1040x You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Where to get tax form 1040x Worksheet 2-1. Where to get tax form 1040x Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Where to get tax form 1040x Costs you include. Where to get tax form 1040x   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Where to get tax form 1040x   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Where to get tax form 1040x However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Where to get tax form 1040x Costs you do not include. Where to get tax form 1040x   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Where to get tax form 1040x Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Where to get tax form 1040x Qualifying Person See Table 2-1 to see who is a qualifying person. Where to get tax form 1040x Any person not described in Table 2-1 is not a qualifying person. Where to get tax form 1040x Table 2-1. Where to get tax form 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Where to get tax form 1040x See the text of this chapter for the other requirements you must meet to claim head of household filing status. Where to get tax form 1040x IF the person is your . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x   AND . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x   THEN that person is . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Where to get tax form 1040x   he or she is married and you can claim an exemption for him or her   a qualifying person. Where to get tax form 1040x   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Where to get tax form 1040x 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Where to get tax form 1040x 6   you cannot claim an exemption for him or her   not a qualifying person. Where to get tax form 1040x qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Where to get tax form 1040x   he or she did not live with you more than half the year   not a qualifying person. Where to get tax form 1040x   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Where to get tax form 1040x   you cannot claim an exemption for him or her   not a qualifying person. Where to get tax form 1040x 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Where to get tax form 1040x 2The term “qualifying child” is defined in chapter 3. Where to get tax form 1040x Note. Where to get tax form 1040x If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Where to get tax form 1040x If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Where to get tax form 1040x 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Where to get tax form 1040x 4The term “ qualifying relative ” is defined in chapter 3. Where to get tax form 1040x 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Where to get tax form 1040x See Multiple Support Agreement in chapter 3. Where to get tax form 1040x 6See Special rule for parent . Where to get tax form 1040x Example 1—child. Where to get tax form 1040x Your unmarried son lived with you all year and was 18 years old at the end of the year. Where to get tax form 1040x He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Where to get tax form 1040x As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Where to get tax form 1040x Example 2—child who is not qualifying person. Where to get tax form 1040x The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Where to get tax form 1040x Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Where to get tax form 1040x Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Where to get tax form 1040x As a result, he is not your qualifying person for head of household purposes. Where to get tax form 1040x Example 3—girlfriend. Where to get tax form 1040x Your girlfriend lived with you all year. Where to get tax form 1040x Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Where to get tax form 1040x See Table 2-1. Where to get tax form 1040x Example 4—girlfriend's child. Where to get tax form 1040x The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Where to get tax form 1040x He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Where to get tax form 1040x As a result, he is not your qualifying person for head of household purposes. Where to get tax form 1040x Home of qualifying person. Where to get tax form 1040x   Generally, the qualifying person must live with you for more than half of the year. Where to get tax form 1040x Special rule for parent. Where to get tax form 1040x   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Where to get tax form 1040x However, you must be able to claim an exemption for your father or mother. Where to get tax form 1040x Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Where to get tax form 1040x   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Where to get tax form 1040x Death or birth. Where to get tax form 1040x   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Where to get tax form 1040x If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Where to get tax form 1040x If the individual is anyone else, see Publication 501. Where to get tax form 1040x Temporary absences. Where to get tax form 1040x   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Where to get tax form 1040x It must be reasonable to assume the absent person will return to the home after the temporary absence. Where to get tax form 1040x You must continue to keep up the home during the absence. Where to get tax form 1040x Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Where to get tax form 1040x The year of death is the last year for which you can file jointly with your deceased spouse. Where to get tax form 1040x See Married Filing Jointly , earlier. Where to get tax form 1040x You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Where to get tax form 1040x For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Where to get tax form 1040x This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Where to get tax form 1040x It does not entitle you to file a joint return. Where to get tax form 1040x How to file. Where to get tax form 1040x   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Where to get tax form 1040x If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Where to get tax form 1040x Check the box on line 5 of either form. Where to get tax form 1040x Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Where to get tax form 1040x Eligibility rules. Where to get tax form 1040x   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Where to get tax form 1040x You were entitled to file a joint return with your spouse for the year your spouse died. Where to get tax form 1040x It does not matter whether you actually filed a joint return. Where to get tax form 1040x Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Where to get tax form 1040x You have a child or stepchild for whom you can claim an exemption. Where to get tax form 1040x This does not include a foster child. Where to get tax form 1040x This child lived in your home all year, except for temporary absences. Where to get tax form 1040x See Temporary absences , earlier, under Head of Household. Where to get tax form 1040x There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Where to get tax form 1040x You paid more than half the cost of keeping up a home for the year. Where to get tax form 1040x See Keeping Up a Home , earlier, under Head of Household. Where to get tax form 1040x Example. Where to get tax form 1040x John's wife died in 2011. Where to get tax form 1040x John has not remarried. Where to get tax form 1040x During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Where to get tax form 1040x For 2011 he was entitled to file a joint return for himself and his deceased wife. Where to get tax form 1040x For 2012 and 2013, he can file as qualifying widower with a dependent child. Where to get tax form 1040x After 2013 he can file as head of household if he qualifies. Where to get tax form 1040x Death or birth. Where to get tax form 1040x    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Where to get tax form 1040x You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Where to get tax form 1040x Kidnapped child. Where to get tax form 1040x   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Where to get tax form 1040x See Publication 501. Where to get tax form 1040x    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications
Español

National Archives and Records Administration (NARA)

The National Archives and Records Administration preserves U.S. government records, manages the Presidential Libraries system, and publishes laws, regulations, Presidential, and other public documents.

Contact the Agency or Department

Website: National Archives and Records Administration (NARA)

Contact In-Person: National Archives Facilities, by State

Address: 8601 Adelphi Road
College Park, MD 20740-6001

Toll-free: (866) 272-6272

TTY: (301) 837-0482

The Where To Get Tax Form 1040x

Where to get tax form 1040x 37. Where to get tax form 1040x   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. Where to get tax form 1040x . Where to get tax form 1040x  El crédito máximo por adopción es $12,970 para el año 2013. Where to get tax form 1040x Vea Crédito por Adopción . Where to get tax form 1040x Crédito por vehículo electrónico enchufable. Where to get tax form 1040x  El crédito por vehículos electrónicos enchufables ha vencido. Where to get tax form 1040x Crédito reembolsable del impuesto mínimo de años anteriores. Where to get tax form 1040x   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. Where to get tax form 1040x Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. Where to get tax form 1040x . Where to get tax form 1040x  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. Where to get tax form 1040x 2% durante 2013. Where to get tax form 1040x Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. Where to get tax form 1040x Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . Where to get tax form 1040x Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. Where to get tax form 1040x Crédito por vehículo motorizado alternativo. Where to get tax form 1040x Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. Where to get tax form 1040x Crédito para titulares de bonos de crédito tributario. Where to get tax form 1040x Crédito por impuestos extranjeros. Where to get tax form 1040x Crédito por intereses hipotecarios. Where to get tax form 1040x Crédito no reembolsable del impuesto mínimo de años anteriores. Where to get tax form 1040x Crédito por vehículos enchufables con motor de dirección eléctrica. Where to get tax form 1040x Créditos por energía de la propiedad residencial. Where to get tax form 1040x Crédito por aportaciones a arreglos de ahorros para la jubilación. Where to get tax form 1040x Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. Where to get tax form 1040x Crédito tributario por cobertura del seguro médico. Where to get tax form 1040x Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. Where to get tax form 1040x En otros capítulos de esta publicación, se explican otros créditos. Where to get tax form 1040x Crédito por gastos del cuidado de menores y dependientes (capítulo 32). Where to get tax form 1040x Crédito para ancianos o personas incapacitadas (capítulo 33). Where to get tax form 1040x Crédito tributario por hijos (capítulo 34). Where to get tax form 1040x Créditos tributarios por estudios (capítulo 35). Where to get tax form 1040x Crédito por ingreso del trabajo (capítulo 36). Where to get tax form 1040x Créditos no reembolsables. Where to get tax form 1040x   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. Where to get tax form 1040x Puede ser que estos créditos reduzcan los impuestos a cero. Where to get tax form 1040x Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. Where to get tax form 1040x Créditos reembolsables. Where to get tax form 1040x   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. Where to get tax form 1040x Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. Where to get tax form 1040x Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. Where to get tax form 1040x Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. Where to get tax form 1040x No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. Where to get tax form 1040x Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. Where to get tax form 1040x El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. Where to get tax form 1040x El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. Where to get tax form 1040x Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. Where to get tax form 1040x Gastos de adopción calificados. Where to get tax form 1040x   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. Where to get tax form 1040x Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. Where to get tax form 1040x Gastos no calificados. Where to get tax form 1040x   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. Where to get tax form 1040x Hijo que reúne los requisitos. Where to get tax form 1040x   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. Where to get tax form 1040x Hijo con necesidades especiales. Where to get tax form 1040x   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. Where to get tax form 1040x UU. Where to get tax form 1040x ) al iniciarse los trámites de adopción. Where to get tax form 1040x Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. Where to get tax form 1040x El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. Where to get tax form 1040x Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. Where to get tax form 1040x Cuándo reclamar el crédito. Where to get tax form 1040x   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. Where to get tax form 1040x Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. Where to get tax form 1040x Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. Where to get tax form 1040x Hijo extranjero. Where to get tax form 1040x   Si el hijo no es ciudadano o residente de los EE. Where to get tax form 1040x UU. Where to get tax form 1040x al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. Where to get tax form 1040x Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. Where to get tax form 1040x Más información. Where to get tax form 1040x   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. Where to get tax form 1040x Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. Where to get tax form 1040x Cantidad del crédito. Where to get tax form 1040x   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. Where to get tax form 1040x Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. Where to get tax form 1040x    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. Where to get tax form 1040x Información adicional. Where to get tax form 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. Where to get tax form 1040x Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. Where to get tax form 1040x Bienes de reabastecimiento de vehículos de combustible alternativo calificados. Where to get tax form 1040x   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. Where to get tax form 1040x Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. Where to get tax form 1040x   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. Where to get tax form 1040x Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. Where to get tax form 1040x Electricidad. Where to get tax form 1040x Cantidad del crédito. Where to get tax form 1040x   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. Where to get tax form 1040x Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. Where to get tax form 1040x Información adicional. Where to get tax form 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. Where to get tax form 1040x Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. Where to get tax form 1040x Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). Where to get tax form 1040x Bonos de energía limpia y renovable nuevos. Where to get tax form 1040x Bonos calificados de ahorro de energía. Where to get tax form 1040x Bonos calificados de construcción de escuelas. Where to get tax form 1040x Bonos para zonas de academia calificadas. Where to get tax form 1040x Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). Where to get tax form 1040x En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. Where to get tax form 1040x Si el emisor elige esta opción, usted no puede también reclamar un crédito. Where to get tax form 1040x Ingresos procedentes de intereses. Where to get tax form 1040x   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Complete el Formulario 8912 y adjúntelo al Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. Where to get tax form 1040x Información adicional. Where to get tax form 1040x   Para más información, vea las Instrucciones del Formulario 8912, en inglés. Where to get tax form 1040x Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. Where to get tax form 1040x O puede deducirlos como una deducción detallada (vea el capítulo 22). Where to get tax form 1040x No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. Where to get tax form 1040x UU. Where to get tax form 1040x en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. Where to get tax form 1040x Exclusión por concepto de vivienda en el extranjero. Where to get tax form 1040x Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. Where to get tax form 1040x Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. Where to get tax form 1040x Límite del crédito. Where to get tax form 1040x   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. Where to get tax form 1040x El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. Where to get tax form 1040x El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. Where to get tax form 1040x Vea la Publicación 514, en inglés, para más información. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Complete el Formulario 1116 y adjúntelo al Formulario 1040. Where to get tax form 1040x Anote el crédito en la línea 47 del Formulario 1040. Where to get tax form 1040x Excepción. Where to get tax form 1040x   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). Where to get tax form 1040x Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. Where to get tax form 1040x No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. Where to get tax form 1040x El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). Where to get tax form 1040x Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. Where to get tax form 1040x Más información. Where to get tax form 1040x   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. Where to get tax form 1040x Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. Where to get tax form 1040x Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. Where to get tax form 1040x Quién reúne los requisitos. Where to get tax form 1040x   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). Where to get tax form 1040x Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. Where to get tax form 1040x Cantidad del crédito. Where to get tax form 1040x   Calcule su crédito en el Formulario 8396. Where to get tax form 1040x Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. Where to get tax form 1040x   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. Where to get tax form 1040x Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. Where to get tax form 1040x      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. Where to get tax form 1040x   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. Where to get tax form 1040x Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. Where to get tax form 1040x Vea la Publicación 530, en inglés, para información adicional. Where to get tax form 1040x Traspasos a un año posterior. Where to get tax form 1040x   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. Where to get tax form 1040x Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. Where to get tax form 1040x   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. Where to get tax form 1040x Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. Where to get tax form 1040x   Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. Where to get tax form 1040x Reducción de la deducción por intereses sobre una hipoteca de vivienda. Where to get tax form 1040x   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. Where to get tax form 1040x Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. Where to get tax form 1040x Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. Where to get tax form 1040x Recuperación del subsidio hipotecario federal. Where to get tax form 1040x   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. Where to get tax form 1040x Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. Where to get tax form 1040x Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. Where to get tax form 1040x Más información. Where to get tax form 1040x   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. Where to get tax form 1040x Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Where to get tax form 1040x Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. Where to get tax form 1040x A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). Where to get tax form 1040x El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. Where to get tax form 1040x Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. Where to get tax form 1040x Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. Where to get tax form 1040x Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. Where to get tax form 1040x Información adicional. Where to get tax form 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. Where to get tax form 1040x Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. Where to get tax form 1040x Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. Where to get tax form 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Where to get tax form 1040x Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. Where to get tax form 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. Where to get tax form 1040x 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Where to get tax form 1040x Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. Where to get tax form 1040x Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. Where to get tax form 1040x   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. Where to get tax form 1040x Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. Where to get tax form 1040x El vehículo fue puesto en servicio en 2013. Where to get tax form 1040x El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. Where to get tax form 1040x El uso original del vehículo comenzó con usted. Where to get tax form 1040x Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. Where to get tax form 1040x En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. Where to get tax form 1040x Utiliza el vehículo principalmente en los Estados Unidos. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Where to get tax form 1040x Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. Where to get tax form 1040x    Más información. Where to get tax form 1040x   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. Where to get tax form 1040x Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. Where to get tax form 1040x Crédito tributario por energía de la propiedad no empresarial. Where to get tax form 1040x Crédito de eficiencia energética para propiedades residenciales. Where to get tax form 1040x Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. Where to get tax form 1040x Crédito tributario por energía de la propiedad no empresarial. Where to get tax form 1040x   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. Where to get tax form 1040x   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. Where to get tax form 1040x Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. Where to get tax form 1040x Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. Where to get tax form 1040x Ventanas exteriores (incluidos tragaluces). Where to get tax form 1040x Puertas exteriores. Where to get tax form 1040x Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. Where to get tax form 1040x Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. Where to get tax form 1040x Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. Where to get tax form 1040x Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. Where to get tax form 1040x Crédito por energía eficaz de la propiedad residencial. Where to get tax form 1040x   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. Where to get tax form 1040x En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. Where to get tax form 1040x Reducción en la base. Where to get tax form 1040x   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Complete el Formulario 5695 y adjúntelo al Formulario 1040. Where to get tax form 1040x Anote el crédito en la línea 52 del Formulario 1040. Where to get tax form 1040x Información adicional. Where to get tax form 1040x   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. Where to get tax form 1040x Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). Where to get tax form 1040x No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). Where to get tax form 1040x La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). Where to get tax form 1040x Estudiante. Where to get tax form 1040x   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. Where to get tax form 1040x Escuela. Where to get tax form 1040x   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Where to get tax form 1040x Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Calcule el crédito en el Formulario 8880. Where to get tax form 1040x Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. Where to get tax form 1040x Más información. Where to get tax form 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. Where to get tax form 1040x Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. Where to get tax form 1040x Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. Where to get tax form 1040x Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. Where to get tax form 1040x Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. Where to get tax form 1040x El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. Where to get tax form 1040x Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. Where to get tax form 1040x Más información. Where to get tax form 1040x   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. Where to get tax form 1040x Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. Where to get tax form 1040x Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. Where to get tax form 1040x S. Where to get tax form 1040x Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). Where to get tax form 1040x No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. Where to get tax form 1040x No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). Where to get tax form 1040x No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. Where to get tax form 1040x UU. Where to get tax form 1040x (conocido en inglés como TRICARE). Where to get tax form 1040x No estaba encarcelado por las autoridades federales, estatales o locales. Where to get tax form 1040x Su empleador no pagó el 50% o más del costo de la cobertura. Where to get tax form 1040x No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. Where to get tax form 1040x Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. Where to get tax form 1040x Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. Where to get tax form 1040x 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. Where to get tax form 1040x No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). Where to get tax form 1040x La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. Where to get tax form 1040x Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. Where to get tax form 1040x Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. Where to get tax form 1040x Beneficiarios de la TAA. Where to get tax form 1040x   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). Where to get tax form 1040x Ejemplo. Where to get tax form 1040x   Recibió una asignación por ajuste comercial para el mes de enero de 2013. Where to get tax form 1040x Tenía derecho a recibir la TAA el primer día de enero y febrero. Where to get tax form 1040x Beneficiarios de la alternativa TAA. Where to get tax form 1040x   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. Where to get tax form 1040x Ejemplo. Where to get tax form 1040x   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. Where to get tax form 1040x El Departamento de Trabajo estableció el programa. Where to get tax form 1040x Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. Where to get tax form 1040x Beneficiarios de la RTAA. Where to get tax form 1040x   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. Where to get tax form 1040x Beneficiarios de una pensión de la PBGC. Where to get tax form 1040x   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. Where to get tax form 1040x Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). Where to get tax form 1040x Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. Where to get tax form 1040x Cómo reclamar el crédito. Where to get tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. Where to get tax form 1040x Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. Where to get tax form 1040x   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. Where to get tax form 1040x Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. Where to get tax form 1040x Más información. Where to get tax form 1040x   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. Where to get tax form 1040x Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. Where to get tax form 1040x Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. Where to get tax form 1040x Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. Where to get tax form 1040x Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. Where to get tax form 1040x 2%. Where to get tax form 1040x Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. Where to get tax form 1040x Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. Where to get tax form 1040x 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. Where to get tax form 1040x 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. Where to get tax form 1040x 9%). Where to get tax form 1040x En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. Where to get tax form 1040x Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. Where to get tax form 1040x 40 RRTA de nivel 2 $84,300 $3,709. Where to get tax form 1040x 20 Todo salario está sujeto a la retención de impuestos al Medicare. Where to get tax form 1040x   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. Where to get tax form 1040x Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. Where to get tax form 1040x Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. Where to get tax form 1040x Error del empleador. Where to get tax form 1040x   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. Where to get tax form 1040x El empleador debe ajustarle los impuestos. Where to get tax form 1040x Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. Where to get tax form 1040x Declaración conjunta. Where to get tax form 1040x   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. Where to get tax form 1040x Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. Where to get tax form 1040x Cómo calcular el crédito si no trabajó para una empresa ferroviaria. Where to get tax form 1040x   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. Where to get tax form 1040x Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. Where to get tax form 1040x 40 por cada empleador). Where to get tax form 1040x Anote el total aquí   2. Where to get tax form 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Where to get tax form 1040x Sume las líneas 1 y 2. Where to get tax form 1040x Si el total es $7,049. Where to get tax form 1040x 40 o menos, no siga. Where to get tax form 1040x No puede reclamar el crédito   4. Where to get tax form 1040x Límite sobre los impuestos del Seguro Social 7,049. Where to get tax form 1040x 40 5. Where to get tax form 1040x Crédito. Where to get tax form 1040x De la línea 3, reste la línea 4. Where to get tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. Where to get tax form 1040x Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. Where to get tax form 1040x Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. Where to get tax form 1040x Le retuvieron impuestos del Seguro Social de $3,720. Where to get tax form 1040x También trabajó para otro empleador en 2013 y ganó un salario de $55,000. Where to get tax form 1040x De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. Where to get tax form 1040x Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. Where to get tax form 1040x 60 por los impuestos del Seguro Social retenidos en exceso. Where to get tax form 1040x 1. Where to get tax form 1040x Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. Where to get tax form 1040x 40 por cada empleador). Where to get tax form 1040x Anote el total aquí $7,130. Where to get tax form 1040x 00 2. Where to get tax form 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. Where to get tax form 1040x Sume las líneas 1 y 2. Where to get tax form 1040x Si el total es $7,049. Where to get tax form 1040x 40 o menos, no siga. Where to get tax form 1040x No puede reclamar el crédito 7,130. Where to get tax form 1040x 00 4. Where to get tax form 1040x Límite sobre los impuestos del Seguro Social 7,049. Where to get tax form 1040x 40 5. Where to get tax form 1040x Crédito. Where to get tax form 1040x De la línea 3, reste la línea 4. Where to get tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. Where to get tax form 1040x 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. Where to get tax form 1040x   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. Where to get tax form 1040x Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. Where to get tax form 1040x 2% (pero no más de $7,049. Where to get tax form 1040x 40 por cada empleador). Where to get tax form 1040x Anote el total aquí   2. Where to get tax form 1040x Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Where to get tax form 1040x Sume las líneas 1 y 2. Where to get tax form 1040x Si el total es $7,049. Where to get tax form 1040x 40 o menos, no siga. Where to get tax form 1040x No puede reclamar el crédito   4. Where to get tax form 1040x Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. Where to get tax form 1040x 40 5. Where to get tax form 1040x Crédito. Where to get tax form 1040x De la línea 3, reste la línea 4. Where to get tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. Where to get tax form 1040x   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. Where to get tax form 1040x Más información. Where to get tax form 1040x   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications