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Www irs gov freefile com 32. Www irs gov freefile com   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Www irs gov freefile com Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Www irs gov freefile com  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Www irs gov freefile com See Taxpayer identification number under Qualifying Person Test, later. Www irs gov freefile com You may have to pay employment taxes. Www irs gov freefile com  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Www irs gov freefile com Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Www irs gov freefile com See Employment Taxes for Household Employers , later. Www irs gov freefile com Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Www irs gov freefile com Tests you must meet to claim the credit. Www irs gov freefile com How to figure the credit. Www irs gov freefile com How to claim the credit. Www irs gov freefile com Employment taxes you may have to pay as a household employer. Www irs gov freefile com You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Www irs gov freefile com The credit can be up to 35% of your expenses. Www irs gov freefile com To qualify, you must pay these expenses so you can work or look for work. Www irs gov freefile com This credit should not be confused with the child tax credit discussed in chapter 34. Www irs gov freefile com Dependent care benefits. Www irs gov freefile com   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Www irs gov freefile com You must complete Form 2441, Part III, before you can figure the amount of your credit. Www irs gov freefile com See Dependent Care Benefits under How To Figure the Credit, later. Www irs gov freefile com Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Www irs gov freefile com The care must be for one or more qualifying persons who are identified on Form 2441. Www irs gov freefile com (See Qualifying Person Test . Www irs gov freefile com ) You (and your spouse if filing jointly) must have earned income during the year. Www irs gov freefile com (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Www irs gov freefile com ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Www irs gov freefile com (See Work-Related Expense Test , later. Www irs gov freefile com ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Www irs gov freefile com If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Www irs gov freefile com You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Www irs gov freefile com (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Www irs gov freefile com ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Www irs gov freefile com If you are married, you must file a joint return, unless an exception applies to you. Www irs gov freefile com (See Joint Return Test , later. Www irs gov freefile com ) You must identify the care provider on your tax return. Www irs gov freefile com (See Provider Identification Test , later. Www irs gov freefile com ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Www irs gov freefile com (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Www irs gov freefile com See Reduced Dollar Limit under How To Figure the Credit, later. Www irs gov freefile com ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Www irs gov freefile com Figure 32-A. Www irs gov freefile com Can You Claim the Credit? Please click here for the text description of the image. Www irs gov freefile com Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Www irs gov freefile com A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Www irs gov freefile com Dependent defined. Www irs gov freefile com   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Www irs gov freefile com To be your dependent, a person must be your qualifying child (or your qualifying relative). Www irs gov freefile com Qualifying child. Www irs gov freefile com   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Www irs gov freefile com More information. Www irs gov freefile com   For more information about who is a dependent or a qualifying child, see chapter 3. Www irs gov freefile com Physically or mentally not able to care for oneself. Www irs gov freefile com   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Www irs gov freefile com Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Www irs gov freefile com Person qualifying for part of year. Www irs gov freefile com   You determine a person's qualifying status each day. Www irs gov freefile com For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Www irs gov freefile com Also see Yearly limit under Dollar Limit, later. Www irs gov freefile com Birth or death of otherwise qualifying person. Www irs gov freefile com   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Www irs gov freefile com Taxpayer identification number. Www irs gov freefile com   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Www irs gov freefile com If the correct information is not shown, the credit may be reduced or disallowed. Www irs gov freefile com Individual taxpayer identification number (ITIN) for aliens. Www irs gov freefile com   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Www irs gov freefile com The ITIN is entered wherever an SSN is requested on a tax return. Www irs gov freefile com To apply for an ITIN, see Form W-7. Www irs gov freefile com   An ITIN is for tax use only. Www irs gov freefile com It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Www irs gov freefile com S. Www irs gov freefile com law. Www irs gov freefile com Adoption taxpayer identification number (ATIN). Www irs gov freefile com   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Www irs gov freefile com File Form W-7A, Application for Taxpayer Identification Number for Pending U. Www irs gov freefile com S. Www irs gov freefile com Adoptions. Www irs gov freefile com Child of divorced or separated parents or parents living apart. Www irs gov freefile com   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Www irs gov freefile com   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Www irs gov freefile com If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Www irs gov freefile com For details and an exception for a parent who works at night, see Pub. Www irs gov freefile com 501. Www irs gov freefile com   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Www irs gov freefile com Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Www irs gov freefile com Earned income. Www irs gov freefile com   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Www irs gov freefile com A net loss from self-employment reduces earned income. Www irs gov freefile com Earned income also includes strike benefits and any disability pay you report as wages. Www irs gov freefile com   Generally, only taxable compensation is included. Www irs gov freefile com However, you can elect to include nontaxable combat pay in earned income. Www irs gov freefile com If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Www irs gov freefile com (In other words, if one of you makes the election, the other one can also make it but does not have to. Www irs gov freefile com ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Www irs gov freefile com Members of certain religious faiths opposed to social security. Www irs gov freefile com   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Www irs gov freefile com See Earned Income Test in Publication 503. Www irs gov freefile com Not earned income. Www irs gov freefile com   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Www irs gov freefile com S. Www irs gov freefile com trade or business, or Any amount received for work while an inmate in a penal institution. Www irs gov freefile com Rule for student-spouse or spouse not able to care for self. Www irs gov freefile com   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Www irs gov freefile com (Your spouse also must live with you for more than half the year. Www irs gov freefile com )   If you are filing a joint return, this rule also applies to you. Www irs gov freefile com You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Www irs gov freefile com   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Www irs gov freefile com   This rule applies to only one spouse for any one month. Www irs gov freefile com If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Www irs gov freefile com Full-time student. Www irs gov freefile com   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Www irs gov freefile com You must have been a full-time student for some part of each of 5 calendar months during the year. Www irs gov freefile com (The months need not be consecutive. Www irs gov freefile com ) School. Www irs gov freefile com   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Www irs gov freefile com A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Www irs gov freefile com Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Www irs gov freefile com Expenses are considered work-related only if both of the following are true. Www irs gov freefile com They allow you (and your spouse if filing jointly) to work or look for work. Www irs gov freefile com They are for a qualifying person's care. Www irs gov freefile com Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Www irs gov freefile com If you are married, generally both you and your spouse must work or look for work. Www irs gov freefile com One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Www irs gov freefile com Your work can be for others or in your own business or partnership. Www irs gov freefile com It can be either full time or part time. Www irs gov freefile com Work also includes actively looking for work. Www irs gov freefile com However, if you do not find a job and have no earned income for the year, you cannot take this credit. Www irs gov freefile com See Earned Income Test , earlier. Www irs gov freefile com An expense is not considered work-related merely because you had it while you were working. Www irs gov freefile com The purpose of the expense must be to allow you to work. Www irs gov freefile com Whether your expenses allow you to work or look for work depends on the facts. Www irs gov freefile com Example 1. Www irs gov freefile com The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Www irs gov freefile com Example 2. Www irs gov freefile com You work during the day. Www irs gov freefile com Your spouse works at night and sleeps during the day. Www irs gov freefile com You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Www irs gov freefile com Your expenses are considered work-related. Www irs gov freefile com Volunteer work. Www irs gov freefile com    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Www irs gov freefile com Work for part of year. Www irs gov freefile com   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Www irs gov freefile com For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Www irs gov freefile com However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Www irs gov freefile com Temporary absence from work. Www irs gov freefile com   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Www irs gov freefile com Instead, you can figure your credit including the expenses you paid for the period of absence. Www irs gov freefile com   An absence of 2 weeks or less is a short, temporary absence. Www irs gov freefile com An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Www irs gov freefile com Example. Www irs gov freefile com You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Www irs gov freefile com You become ill and miss 4 months of work but receive sick pay. Www irs gov freefile com You continue to pay the nanny to care for the children while you are ill. Www irs gov freefile com Your absence is not a short, temporary absence, and your expenses are not considered work-related. Www irs gov freefile com Part-time work. Www irs gov freefile com   If you work part-time, you generally must figure your expenses for each day. Www irs gov freefile com However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Www irs gov freefile com Any day when you work at least 1 hour is a day of work. Www irs gov freefile com Example 1. Www irs gov freefile com You work 3 days a week. Www irs gov freefile com While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Www irs gov freefile com You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Www irs gov freefile com Your child attends the center 5 days a week. Www irs gov freefile com Your work-related expenses are limited to $150 a week. Www irs gov freefile com Example 2. Www irs gov freefile com The facts are the same as in Example 1 except the center does not offer a 3-day option. Www irs gov freefile com The entire $250 weekly fee may be a work-related expense. Www irs gov freefile com Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Www irs gov freefile com You do not have to choose the least expensive way of providing care. Www irs gov freefile com The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Www irs gov freefile com Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Www irs gov freefile com Expenses for household services qualify if part of the services is for the care of qualifying persons. Www irs gov freefile com See Household services , later. Www irs gov freefile com Expenses not for care. Www irs gov freefile com   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Www irs gov freefile com However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Www irs gov freefile com   Child support payments are not for care and do not qualify for the credit. Www irs gov freefile com Education. Www irs gov freefile com   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Www irs gov freefile com Expenses to attend kindergarten or a higher grade are not expenses for care. Www irs gov freefile com Do not use these expenses to figure your credit. Www irs gov freefile com   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Www irs gov freefile com   Summer school and tutoring programs are not for care. Www irs gov freefile com Example 1. Www irs gov freefile com You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Www irs gov freefile com The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Www irs gov freefile com You can count the total cost when you figure the credit. Www irs gov freefile com Example 2. Www irs gov freefile com You place your 10-year-old child in a boarding school so you can work full time. Www irs gov freefile com Only the part of the boarding school expense that is for the care of your child is a work-related expense. Www irs gov freefile com You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Www irs gov freefile com You cannot count any part of the amount you pay the school for your child's education. Www irs gov freefile com Care outside your home. Www irs gov freefile com   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Www irs gov freefile com Dependent care center. Www irs gov freefile com   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Www irs gov freefile com   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Www irs gov freefile com Camp. Www irs gov freefile com   The cost of sending your child to an overnight camp is not considered a work-related expense. Www irs gov freefile com The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Www irs gov freefile com Transportation. Www irs gov freefile com   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Www irs gov freefile com This includes transportation by bus, subway, taxi, or private car. Www irs gov freefile com However, transportation not provided by a care provider is not for the care of a qualifying person. Www irs gov freefile com Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Www irs gov freefile com Fees and deposits. Www irs gov freefile com   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Www irs gov freefile com However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Www irs gov freefile com Example 1. Www irs gov freefile com You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Www irs gov freefile com The fee you paid is a work-related expense. Www irs gov freefile com Example 2. Www irs gov freefile com You placed a deposit with a preschool to reserve a place for your 3-year-old child. Www irs gov freefile com You later sent your child to a different preschool and forfeited the deposit. Www irs gov freefile com The forfeited deposit is not for care and so is not a work-related expense. Www irs gov freefile com Household services. Www irs gov freefile com   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Www irs gov freefile com   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Www irs gov freefile com They include the services of a housekeeper, maid, or cook. Www irs gov freefile com However, they do not include the services of a chauffeur, bartender, or gardener. Www irs gov freefile com See Household Services in Publication 503 for more information. Www irs gov freefile com   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Www irs gov freefile com Taxes paid on wages. Www irs gov freefile com   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Www irs gov freefile com See Employment Taxes for Household Employers , later. Www irs gov freefile com Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Www irs gov freefile com However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Www irs gov freefile com Joint Return Test Generally, married couples must file a joint return to take the credit. Www irs gov freefile com However, 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. Www irs gov freefile com Legally separated. Www irs gov freefile com   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Www irs gov freefile com You may be eligible to take the credit on your return using head of household filing status. Www irs gov freefile com Married and living apart. Www irs gov freefile com   You are not considered married and are eligible to take the credit if all the following apply. Www irs gov freefile com You file a return apart from your spouse. Www irs gov freefile com Your home is the home of a qualifying person for more than half the year. Www irs gov freefile com You pay more than half the cost of keeping up your home for the year. Www irs gov freefile com Your spouse does not live in your home for the last 6 months of the year. Www irs gov freefile com Costs of keeping up a home. Www irs gov freefile com   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Www irs gov freefile com   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Www irs gov freefile com   They also do not include the purchase, permanent improvement, or replacement of property. Www irs gov freefile com For example, you cannot include the cost of replacing a water heater. Www irs gov freefile com However, you can include the cost of repairing a water heater. Www irs gov freefile com Death of spouse. Www irs gov freefile com   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Www irs gov freefile com If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Www irs gov freefile com Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Www irs gov freefile com Use Form 2441, Part I, to show the information. Www irs gov freefile com If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Www irs gov freefile com Information needed. Www irs gov freefile com   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Www irs gov freefile com   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Www irs gov freefile com If the care provider is an organization, then it is the employer identification number (EIN). Www irs gov freefile com   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Www irs gov freefile com In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Www irs gov freefile com   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Www irs gov freefile com Getting the information. Www irs gov freefile com   You can use Form W-10 to request the required information from the care provider. Www irs gov freefile com If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Www irs gov freefile com    You should keep this information with your tax records. Www irs gov freefile com Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Www irs gov freefile com Due diligence. Www irs gov freefile com   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Www irs gov freefile com However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Www irs gov freefile com   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Www irs gov freefile com Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Www irs gov freefile com Provider refusal. Www irs gov freefile com   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Www irs gov freefile com Enter “See Attached Statement” in the columns calling for the information you do not have. Www irs gov freefile com Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Www irs gov freefile com Be sure to write your name and social security number on this statement. Www irs gov freefile com The statement will show that you used due diligence in trying to furnish the necessary information. Www irs gov freefile com U. Www irs gov freefile com S. Www irs gov freefile com citizens and resident aliens living abroad. Www irs gov freefile com   If you are living abroad, your care provider may not have, and may not be required to get, a U. Www irs gov freefile com S. Www irs gov freefile com taxpayer identification number (for example, an SSN or EIN). Www irs gov freefile com If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Www irs gov freefile com How To Figure the Credit Your credit is a percentage of your work-related expenses. Www irs gov freefile com Your expenses are subject to the earned income limit and the dollar limit. Www irs gov freefile com The percentage is based on your adjusted gross income. Www irs gov freefile com Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Www irs gov freefile com Expenses prepaid in an earlier year. Www irs gov freefile com   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Www irs gov freefile com Claim the expenses for the later year as if they were actually paid in that later year. Www irs gov freefile com Expenses not paid until the following year. Www irs gov freefile com   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Www irs gov freefile com You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Www irs gov freefile com See Payments for prior year's expenses under Amount of Credit in Publication 503. Www irs gov freefile com    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Www irs gov freefile com You may be able to claim a credit for them on your 2014 return. Www irs gov freefile com Expenses reimbursed. Www irs gov freefile com   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Www irs gov freefile com Example. Www irs gov freefile com You paid work-related expenses of $3,000. Www irs gov freefile com You are reimbursed $2,000 by a state social services agency. Www irs gov freefile com You can use only $1,000 to figure your credit. Www irs gov freefile com Medical expenses. Www irs gov freefile com   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Www irs gov freefile com You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Www irs gov freefile com   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Www irs gov freefile com However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Www irs gov freefile com    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Www irs gov freefile com Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Www irs gov freefile com See Reduced Dollar Limit , later. Www irs gov freefile com But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Www irs gov freefile com Dependent care benefits. Www irs gov freefile com   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Www irs gov freefile com Your salary may have been reduced to pay for these benefits. Www irs gov freefile com If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Www irs gov freefile com See Statement for employee , later. Www irs gov freefile com Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Www irs gov freefile com Enter the amount of these benefits on Form 2441, Part III, line 12. Www irs gov freefile com Exclusion or deduction. Www irs gov freefile com   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Www irs gov freefile com Your employer can tell you whether your benefit plan qualifies. Www irs gov freefile com To claim the exclusion, you must complete Part III of Form 2441. Www irs gov freefile com You cannot use Form 1040EZ. Www irs gov freefile com   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Www irs gov freefile com Therefore, you would not get an exclusion from wages. Www irs gov freefile com Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Www irs gov freefile com To claim the deduction, you must use Form 2441. Www irs gov freefile com   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Www irs gov freefile com The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Www irs gov freefile com See Earned Income Limit, later. Www irs gov freefile com    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Www irs gov freefile com Statement for employee. Www irs gov freefile com   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Www irs gov freefile com Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Www irs gov freefile com Effect of exclusion on credit. Www irs gov freefile com   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Www irs gov freefile com Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Www irs gov freefile com Earned income is defined under Earned Income Test , earlier. Www irs gov freefile com For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Www irs gov freefile com Separated spouse. Www irs gov freefile com   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Www irs gov freefile com Use only your income in figuring the earned income limit. Www irs gov freefile com Surviving spouse. Www irs gov freefile com   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Www irs gov freefile com Community property laws. Www irs gov freefile com   You should disregard community property laws when you figure earned income for this credit. Www irs gov freefile com You or your spouse is a student or not able to care for self. Www irs gov freefile com   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Www irs gov freefile com His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Www irs gov freefile com Spouse works. Www irs gov freefile com   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Www irs gov freefile com Spouse qualifies for part of month. Www irs gov freefile com    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Www irs gov freefile com You are a student or not able to care for self. Www irs gov freefile com   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Www irs gov freefile com For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Www irs gov freefile com If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Www irs gov freefile com Both spouses qualify. Www irs gov freefile com   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Www irs gov freefile com Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Www irs gov freefile com This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Www irs gov freefile com If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Www irs gov freefile com This $6,000 limit does not need to be divided equally among them. Www irs gov freefile com For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Www irs gov freefile com Yearly limit. Www irs gov freefile com   The dollar limit is a yearly limit. Www irs gov freefile com The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Www irs gov freefile com Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Www irs gov freefile com Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Www irs gov freefile com Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Www irs gov freefile com Your reduced dollar limit is figured on Form 2441, Part III. Www irs gov freefile com See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Www irs gov freefile com Example 1. Www irs gov freefile com George is a widower with one child and earns $24,000 a year. Www irs gov freefile com He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Www irs gov freefile com His employer pays an additional $1,000 under a dependent care benefit plan. Www irs gov freefile com This $1,000 is excluded from George's income. Www irs gov freefile com Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Www irs gov freefile com This is because his dollar limit is reduced as shown next. Www irs gov freefile com   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Www irs gov freefile com Randall is married and both he and his wife are employed. Www irs gov freefile com Each has earned income in excess of $6,000. Www irs gov freefile com They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Www irs gov freefile com Randall's work-related expenses are $6,000 for the year. Www irs gov freefile com Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Www irs gov freefile com Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Www irs gov freefile com Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Www irs gov freefile com This is because his dollar limit is reduced as shown next. Www irs gov freefile com   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Www irs gov freefile com This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Www irs gov freefile com The following table shows the percentage to use based on adjusted gross income. Www irs gov freefile com   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Www irs gov freefile com You cannot claim the credit on Form 1040EZ. Www irs gov freefile com Form 1040 or 1040A. Www irs gov freefile com   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Www irs gov freefile com Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Www irs gov freefile com Limit on credit. Www irs gov freefile com   The amount of credit you can claim is generally limited to the amount of your tax. Www irs gov freefile com For more information, see the Instructions for Form 2441. Www irs gov freefile com Tax credit not refundable. Www irs gov freefile com   You cannot get a refund for any part of the credit that is more than this limit. Www irs gov freefile com Recordkeeping. Www irs gov freefile com You should keep records of your work-related expenses. Www irs gov freefile com Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Www irs gov freefile com Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Www irs gov freefile com Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Www irs gov freefile com If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Www irs gov freefile com If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Www irs gov freefile com Self-employed persons who are in business for themselves are not household employees. Www irs gov freefile com Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Www irs gov freefile com If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Www irs gov freefile com This control could include providing rules of conduct and appearance and requiring regular reports. Www irs gov freefile com In this case, you do not have to pay employment taxes. Www irs gov freefile com But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Www irs gov freefile com If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Www irs gov freefile com Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Www irs gov freefile com Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Www irs gov freefile com Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Www irs gov freefile com For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Www irs gov freefile com State employment tax. Www irs gov freefile com   You may also have to pay state unemployment tax. Www irs gov freefile com Contact your state unemployment tax office for information. Www irs gov freefile com You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Www irs gov freefile com For a list of state unemployment tax agencies, visit the U. Www irs gov freefile com S. Www irs gov freefile com Department of Labor's website. Www irs gov freefile com A link to that website is in Publication 926, or you can find it with an online search. Www irs gov freefile com Prev  Up  Next   Home   More Online Publications
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Are My Social Security or Railroad Retirement Tier I Benefits Taxable?
Determine whether any of your benefits (and those of your spouse if you are married filing a joint tax return) are taxable.

Do I Have Cancellation of Debt Income on My Personal Residence?
Determine if you have to include in income any of the debt that was cancelled on your principal residence.

Is My Pension or Annuity Payment Taxable?
Determine if your pension or annuity payment is taxable.

Do I Need To Claim My Gambling Winnings and Can I Deduct My Gambling Losses?
Determine who will need to claim gambling winnings and deduct gamling losses.

Is My Residential Rental Income Taxable and/or Are My Expenses Deductible?
Determine if your residential rental income is taxable and/or if your expenses associated with the rental property are deductible.

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Www irs gov freefile com 6. Www irs gov freefile com   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Www irs gov freefile com Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Www irs gov freefile com Declaración final. Www irs gov freefile com Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Www irs gov freefile com Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Www irs gov freefile com Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Www irs gov freefile com El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Www irs gov freefile com La declaración correcta de los ingresos de propinas no es difícil. Www irs gov freefile com Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Www irs gov freefile com Declarar sus propinas a su empleador. Www irs gov freefile com Declarar todas sus propinas en su declaración de impuestos. Www irs gov freefile com  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Www irs gov freefile com Este capítulo también le mostrará cómo tratar las propinas asignadas. Www irs gov freefile com Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Www irs gov freefile com Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Www irs gov freefile com Cómo mantener un registro diario de propinas. Www irs gov freefile com   Hay dos maneras de mantener un registro diario de propinas. Www irs gov freefile com Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Www irs gov freefile com Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Www irs gov freefile com Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Www irs gov freefile com Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Www irs gov freefile com    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Www irs gov freefile com Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Www irs gov freefile com Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Www irs gov freefile com irs. Www irs gov freefile com gov/pub/irs-pdf/p1244pr. Www irs gov freefile com pdf. Www irs gov freefile com La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Www irs gov freefile com Cada día, anote la información solicitada en el formulario. Www irs gov freefile com   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Www irs gov freefile com Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Www irs gov freefile com   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Www irs gov freefile com Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Www irs gov freefile com Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Www irs gov freefile com El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Www irs gov freefile com La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Www irs gov freefile com Registro electrónico de propinas. Www irs gov freefile com   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Www irs gov freefile com En tal caso, tiene que recibir y guardar una copia en papel de este registro. Www irs gov freefile com Cargos por servicios. Www irs gov freefile com   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Www irs gov freefile com Los cargos de este tipo son parte de su salario, no son propinas. Www irs gov freefile com Vea los ejemplos que se presentan a continuación. Www irs gov freefile com Ejemplo 1. Www irs gov freefile com El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Www irs gov freefile com Juanita forma parte de un grupo de 8 personas. Www irs gov freefile com Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Www irs gov freefile com Dicho monto se incluye en el total de la cuenta. Www irs gov freefile com Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Www irs gov freefile com No anote el cargo del 18% en su registro de propinas. Www irs gov freefile com Los cargos por servicios que se le paguen son considerados salarios y no propinas. Www irs gov freefile com Ejemplo 2. Www irs gov freefile com El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Www irs gov freefile com En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Www irs gov freefile com Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Www irs gov freefile com Cerciórese de incluir esta cantidad en su registro de propinas. Www irs gov freefile com Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Www irs gov freefile com Propinas que tiene que declarar a su empleador. Www irs gov freefile com   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Www irs gov freefile com   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Www irs gov freefile com   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Www irs gov freefile com No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Www irs gov freefile com Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Www irs gov freefile com    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Www irs gov freefile com No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Www irs gov freefile com Cómo se declaran las propinas. Www irs gov freefile com    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Www irs gov freefile com Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Www irs gov freefile com Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Www irs gov freefile com   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Www irs gov freefile com El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Www irs gov freefile com El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Www irs gov freefile com El total de propinas que se tienen que declarar para ese período. Www irs gov freefile com Usted tiene que firmar y fechar el informe. Www irs gov freefile com Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Www irs gov freefile com   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Www irs gov freefile com Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Www irs gov freefile com Informe electrónico de propinas. Www irs gov freefile com   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Www irs gov freefile com Cuándo debe declarar las propinas. Www irs gov freefile com   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Www irs gov freefile com Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Www irs gov freefile com Ejemplo. Www irs gov freefile com Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Www irs gov freefile com Declaración final. Www irs gov freefile com   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Www irs gov freefile com Multa por no declarar las propinas. Www irs gov freefile com   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Www irs gov freefile com (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Www irs gov freefile com La cantidad de la multa que se impone es adicional a los impuestos que adeude. Www irs gov freefile com   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Www irs gov freefile com Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Www irs gov freefile com Entrega de dinero al empleador para el pago de los impuestos. Www irs gov freefile com   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Www irs gov freefile com Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Www irs gov freefile com   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Www irs gov freefile com Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Www irs gov freefile com Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Www irs gov freefile com    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Www irs gov freefile com Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Www irs gov freefile com Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Www irs gov freefile com    Impuestos no recaudados. Www irs gov freefile com Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Www irs gov freefile com Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Www irs gov freefile com Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Www irs gov freefile com Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Www irs gov freefile com    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Www irs gov freefile com Qué propinas se tienen que declarar. Www irs gov freefile com   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Www irs gov freefile com Incluya las que recibió en efectivo y las que no fueron en efectivo. Www irs gov freefile com Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Www irs gov freefile com Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Www irs gov freefile com    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Www irs gov freefile com    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Www irs gov freefile com   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Www irs gov freefile com El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Www irs gov freefile com Ejemplo. Www irs gov freefile com Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Www irs gov freefile com Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Www irs gov freefile com Al Sr. Www irs gov freefile com Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Www irs gov freefile com El Formulario W-2 que el Sr. Www irs gov freefile com Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Www irs gov freefile com El Sr. Www irs gov freefile com Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Www irs gov freefile com Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Www irs gov freefile com    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Www irs gov freefile com Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Www irs gov freefile com Para hacerlo, tiene que usar el Formulario 1040. Www irs gov freefile com (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Www irs gov freefile com    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Www irs gov freefile com Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Www irs gov freefile com Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Www irs gov freefile com    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Www irs gov freefile com Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Www irs gov freefile com Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Www irs gov freefile com   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Www irs gov freefile com Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Www irs gov freefile com   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Www irs gov freefile com Tiene que declarar estas cantidades como impuesto adicional en su declaración. Www irs gov freefile com A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Www irs gov freefile com 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Www irs gov freefile com    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Www irs gov freefile com Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Www irs gov freefile com Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Www irs gov freefile com (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Www irs gov freefile com Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Www irs gov freefile com Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Www irs gov freefile com Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Www irs gov freefile com ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Www irs gov freefile com Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Www irs gov freefile com De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Www irs gov freefile com ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Www irs gov freefile com Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Www irs gov freefile com Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Www irs gov freefile com ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Www irs gov freefile com Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Www irs gov freefile com Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Www irs gov freefile com Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Www irs gov freefile com   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Www irs gov freefile com Cómo declarar las propinas asignadas. Www irs gov freefile com   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Www irs gov freefile com (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Www irs gov freefile com    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Www irs gov freefile com Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Www irs gov freefile com Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Www irs gov freefile com Prev  Up  Next   Home   More Online Publications