Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Ez Tax Forms

File Past TaxesAmend 2011 Federal Tax ReturnIrs Ez FormAmend Tax Return Already FiledForm 1040 Ez 20122011 Tax Amendment2012 1040aCan I Still File 2012 TaxesAmending Tax ReturnFiling 1040x InstructionsHow Do I Amend My 2011 Tax ReturnArmy Free Turbo Tax1040 Ez Tax Form 20112011 Federal Tax Forms 1040ezHr Block Taxes OnlineIrs Forms 1040File My 2009 Taxes Online FreeIrs 2012 Tax Form 10402011 1040 Ez FormFiling 1040ez ElectronicallyIt1040ezFiling State TaxFiling Taxes As UnemployedIrs Gov 1040ez FormIrs Forms 1040ez 20112007 Income Tax Online1040eztaxformAmend 2010 Tax Return FreeHow To Amend Your Taxes Online1040ez Tax Form 2012Taxcut SoftwareFederal Tax 1040ezH & R Block 1040x1040 Income Tax FormsFederal Income Tax Forms 20101040nr Ez 2012Free State Tax File OnlineFile Free Tax Return2012 Tax ReturnsState Tax

1040 Ez Tax Forms

1040 ez tax forms 21. 1040 ez tax forms   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040 ez tax forms How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. 1040 ez tax forms  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 1040 ez tax forms 5% if either you or your spouse is age 65 or older). 1040 ez tax forms Standard mileage rate. 1040 ez tax forms  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 1040 ez tax forms See Transportation under What Medical Expenses Are Includible. 1040 ez tax forms Introduction This chapter will help you determine the following. 1040 ez tax forms What medical expenses are. 1040 ez tax forms What expenses you can include this year. 1040 ez tax forms How much of the expenses you can deduct. 1040 ez tax forms Whose medical expenses you can include. 1040 ez tax forms What medical expenses are includible. 1040 ez tax forms How to treat reimbursements. 1040 ez tax forms How to report the deduction on your tax return. 1040 ez tax forms How to report impairment-related work expenses. 1040 ez tax forms How to report health insurance costs if you are self-employed. 1040 ez tax forms Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 1040 ez tax forms These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040 ez tax forms They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040 ez tax forms Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040 ez tax forms They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040 ez tax forms Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 1040 ez tax forms Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 1040 ez tax forms What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040 ez tax forms If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040 ez tax forms If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040 ez tax forms If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 1040 ez tax forms Separate returns. 1040 ez tax forms   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 1040 ez tax forms Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 1040 ez tax forms Community property states. 1040 ez tax forms   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 1040 ez tax forms Each of you should include half the expenses. 1040 ez tax forms If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 1040 ez tax forms If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. 1040 ez tax forms How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. 1040 ez tax forms 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). 1040 ez tax forms Example. 1040 ez tax forms You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. 1040 ez tax forms You paid medical expenses of $2,500. 1040 ez tax forms You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040 ez tax forms Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 1040 ez tax forms There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040 ez tax forms See Support claimed under a multiple support agreement , later. 1040 ez tax forms Yourself You can include medical expenses you paid for yourself. 1040 ez tax forms Spouse You can include medical expenses you paid for your spouse. 1040 ez tax forms To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 1040 ez tax forms Example 1. 1040 ez tax forms Mary received medical treatment before she married Bill. 1040 ez tax forms Bill paid for the treatment after they married. 1040 ez tax forms Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040 ez tax forms If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040 ez tax forms Mary would include the amounts she paid during the year in her separate return. 1040 ez tax forms If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040 ez tax forms Example 2. 1040 ez tax forms This year, John paid medical expenses for his wife Louise, who died last year. 1040 ez tax forms John married Belle this year and they file a joint return. 1040 ez tax forms Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 1040 ez tax forms Dependent You can include medical expenses you paid for your dependent. 1040 ez tax forms For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 1040 ez tax forms A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040 ez tax forms The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040 ez tax forms S. 1040 ez tax forms citizen or national, or a resident of the United States, Canada, or Mexico. 1040 ez tax forms If your qualifying child was adopted, see Exception for adopted child , next. 1040 ez tax forms You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040 ez tax forms Exception for adopted child. 1040 ez tax forms   If you are a U. 1040 ez tax forms S. 1040 ez tax forms citizen or U. 1040 ez tax forms S. 1040 ez tax forms national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 1040 ez tax forms S. 1040 ez tax forms citizen or national or a resident of the United States, Canada, or Mexico. 1040 ez tax forms Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. 1040 ez tax forms Adopted child. 1040 ez tax forms   A legally adopted child is treated as your own child. 1040 ez tax forms This includes a child lawfully placed with you for legal adoption. 1040 ez tax forms   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 1040 ez tax forms   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 1040 ez tax forms   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 1040 ez tax forms    You may be able to take an adoption credit for other expenses related to an adoption. 1040 ez tax forms See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040 ez tax forms Child of divorced or separated parents. 1040 ez tax forms   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 1040 ez tax forms Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 1040 ez tax forms This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040 ez tax forms Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. 1040 ez tax forms But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. 1040 ez tax forms Support claimed under a multiple support agreement. 1040 ez tax forms   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 1040 ez tax forms A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 1040 ez tax forms   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040 ez tax forms However, you can include the entire unreimbursed amount you paid for medical expenses. 1040 ez tax forms Example. 1040 ez tax forms You and your three brothers each provide one-fourth of your mother's total support. 1040 ez tax forms Under a multiple support agreement, you treat your mother as your dependent. 1040 ez tax forms You paid all of her medical expenses. 1040 ez tax forms Your brothers reimbursed you for three-fourths of these expenses. 1040 ez tax forms In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040 ez tax forms Your brothers cannot include any part of the expenses. 1040 ez tax forms However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 1040 ez tax forms Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 1040 ez tax forms This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040 ez tax forms The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 1040 ez tax forms The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040 ez tax forms If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 1040 ez tax forms Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 1040 ez tax forms Amended returns and claims for refund are discussed in chapter 1. 1040 ez tax forms What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 1040 ez tax forms The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 1040 ez tax forms What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). 1040 ez tax forms This table does not include all possible medical expenses. 1040 ez tax forms To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040 ez tax forms Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040 ez tax forms Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 1040 ez tax forms See Qualified Long-Term Care Insurance Contracts in Publication 502. 1040 ez tax forms If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040 ez tax forms The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040 ez tax forms Note. 1040 ez tax forms When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040 ez tax forms Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. 1040 ez tax forms Employer-sponsored health insurance plan. 1040 ez tax forms   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. 1040 ez tax forms Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. 1040 ez tax forms Example. 1040 ez tax forms You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040 ez tax forms Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040 ez tax forms Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 1040 ez tax forms Long-term care services. 1040 ez tax forms   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 1040 ez tax forms This amount will be reported as wages in box 1 of your Form W-2. 1040 ez tax forms Health reimbursement arrangement (HRA). 1040 ez tax forms   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040 ez tax forms This is because an HRA is funded solely by the employer. 1040 ez tax forms Retired public safety officers. 1040 ez tax forms   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. 1040 ez tax forms This applies only to distributions that would otherwise be included in income. 1040 ez tax forms Medicare A. 1040 ez tax forms   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 1040 ez tax forms The payroll tax paid for Medicare A is not a medical expense. 1040 ez tax forms   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 1040 ez tax forms In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040 ez tax forms Medicare B. 1040 ez tax forms   Medicare B is supplemental medical insurance. 1040 ez tax forms Premiums you pay for Medicare B are a medical expense. 1040 ez tax forms Check the information you received from the Social Security Administration to find out your premium. 1040 ez tax forms Medicare D. 1040 ez tax forms    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040 ez tax forms You can include as a medical expense premiums you pay for Medicare D. 1040 ez tax forms Prepaid insurance premiums. 1040 ez tax forms   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040 ez tax forms Unused sick leave used to pay premiums. 1040 ez tax forms   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 1040 ez tax forms You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 1040 ez tax forms You can include this cost of continuing participation in the health plan as a medical expense. 1040 ez tax forms   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 1040 ez tax forms You cannot include this cost of continuing participation in that health plan as a medical expense. 1040 ez tax forms Table 21-1. 1040 ez tax forms Medical and Dental Expenses Checklist. 1040 ez tax forms See Publication 502 for more information about these and other expenses. 1040 ez tax forms You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040 ez tax forms ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040 ez tax forms ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040 ez tax forms Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040 ez tax forms , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. 1040 ez tax forms Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. 1040 ez tax forms See Nursing home , later. 1040 ez tax forms You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040 ez tax forms You can include the cost of such lodging while away from home if all of the following requirements are met. 1040 ez tax forms The lodging is primarily for and essential to medical care. 1040 ez tax forms The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040 ez tax forms The lodging is not lavish or extravagant under the circumstances. 1040 ez tax forms There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040 ez tax forms The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040 ez tax forms You can include lodging for a person traveling with the person receiving the medical care. 1040 ez tax forms For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040 ez tax forms Meals are not included. 1040 ez tax forms Nursing home. 1040 ez tax forms   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 1040 ez tax forms This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040 ez tax forms   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040 ez tax forms You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040 ez tax forms Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040 ez tax forms You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 1040 ez tax forms Car expenses. 1040 ez tax forms   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. 1040 ez tax forms You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040 ez tax forms   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. 1040 ez tax forms    You can also include parking fees and tolls. 1040 ez tax forms You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040 ez tax forms Example. 1040 ez tax forms In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040 ez tax forms He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040 ez tax forms He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040 ez tax forms He figures the actual expenses first. 1040 ez tax forms He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040 ez tax forms He then figures the standard mileage amount. 1040 ez tax forms He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040 ez tax forms He then adds the $100 tolls and parking for a total of $772. 1040 ez tax forms Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 1040 ez tax forms Transportation expenses you cannot include. 1040 ez tax forms   You cannot include in medical expenses the cost of transportation in the following situations. 1040 ez tax forms Going to and from work, even if your condition requires an unusual means of transportation. 1040 ez tax forms Travel for purely personal reasons to another city for an operation or other medical care. 1040 ez tax forms Travel that is merely for the general improvement of one's health. 1040 ez tax forms The costs of operating a specially equipped car for other than medical reasons. 1040 ez tax forms Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 1040 ez tax forms (See chapter 32 and Publication 503, Child and Dependent Care Expenses. 1040 ez tax forms ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 1040 ez tax forms How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. 1040 ez tax forms Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 1040 ez tax forms This includes payments from Medicare. 1040 ez tax forms Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 1040 ez tax forms Example. 1040 ez tax forms You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040 ez tax forms The insurance you receive for the hospital and doctors' bills is more than their charges. 1040 ez tax forms In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 1040 ez tax forms Health reimbursement arrangement (HRA). 1040 ez tax forms   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. 1040 ez tax forms An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. 1040 ez tax forms Other reimbursements. 1040 ez tax forms   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. 1040 ez tax forms ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. 1040 ez tax forms   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. 1040 ez tax forms See How Do You Figure and Report the Deduction on Your Tax Return , later. 1040 ez tax forms   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. 1040 ez tax forms You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. 1040 ez tax forms Excess reimbursement. 1040 ez tax forms   If you are reimbursed more than your medical expenses, you may have to include the excess in income. 1040 ez tax forms You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. 1040 ez tax forms Premiums paid by you. 1040 ez tax forms   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. 1040 ez tax forms Generally, you do not include the excess reimbursement in your gross income. 1040 ez tax forms Premiums paid by you and your employer. 1040 ez tax forms   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. 1040 ez tax forms   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. 1040 ez tax forms Reimbursement in a later year. 1040 ez tax forms   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. 1040 ez tax forms   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. 1040 ez tax forms For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. 1040 ez tax forms Figure 21-A. 1040 ez tax forms Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. 1040 ez tax forms Figure 21-A. 1040 ez tax forms Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. 1040 ez tax forms   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. 1040 ez tax forms 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. 1040 ez tax forms However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. 1040 ez tax forms Example. 1040 ez tax forms For 2013, you were unmarried and under age 65 and you had medical expenses of $500. 1040 ez tax forms You cannot deduct the $500 because it is less than 10% of your AGI. 1040 ez tax forms If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. 1040 ez tax forms Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. 1040 ez tax forms If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. 1040 ez tax forms See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. 1040 ez tax forms Future medical expenses. 1040 ez tax forms   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. 1040 ez tax forms If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. 1040 ez tax forms How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. 1040 ez tax forms What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). 1040 ez tax forms You cannot claim medical expenses on Form 1040A or Form 1040EZ. 1040 ez tax forms If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. 1040 ez tax forms Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). 1040 ez tax forms This should be your expenses that were not reimbursed by insurance or any other sources. 1040 ez tax forms Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. 1040 ez tax forms 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. 1040 ez tax forms Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. 1040 ez tax forms If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. 1040 ez tax forms You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 1040 ez tax forms Impairment-related expenses defined. 1040 ez tax forms   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 1040 ez tax forms Where to report. 1040 ez tax forms   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. 1040 ez tax forms   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. 1040 ez tax forms Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. 1040 ez tax forms Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). 1040 ez tax forms Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. 1040 ez tax forms Example. 1040 ez tax forms You are blind. 1040 ez tax forms You must use a reader to do your work. 1040 ez tax forms You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. 1040 ez tax forms The reader's services are only for your work. 1040 ez tax forms You can deduct your expenses for the reader as business expenses. 1040 ez tax forms Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. 1040 ez tax forms For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. 1040 ez tax forms The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. 1040 ez tax forms You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. 1040 ez tax forms You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. 1040 ez tax forms If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. 1040 ez tax forms But if any of the following applies, do not use that worksheet. 1040 ez tax forms You had more than one source of income subject to self-employment tax. 1040 ez tax forms You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040 ez tax forms You are using amounts paid for qualified long-term care insurance to figure the deduction. 1040 ez tax forms If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. 1040 ez tax forms Note. 1040 ez tax forms When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040 ez tax forms If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. 1040 ez tax forms Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. 1040 ez tax forms Where to report. 1040 ez tax forms    You take this deduction on Form 1040. 1040 ez tax forms If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. 1040 ez tax forms 5% if either you or your spouse was age 65 or older). 1040 ez tax forms See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 1040 ez tax forms Prev  Up  Next   Home   More Online Publications
Español

Pacific Command

Headquartered in Hawaii, the U.S. Pacific Command is responsible for defending and promoting U.S. interests in the Pacific and Asia.

Contact the Agency or Department

Website: Pacific Command

Address: USPACOM J01PA
Box 64031

Camp H.M. Smith, HI 96861-4031

Phone Number: (808) 477-6282

The 1040 Ez Tax Forms

1040 ez tax forms 30. 1040 ez tax forms   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. 1040 ez tax forms Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. 1040 ez tax forms Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. 1040 ez tax forms Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. 1040 ez tax forms El resultado es el total de los impuestos. 1040 ez tax forms Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. 1040 ez tax forms Esta sección expone los puntos generales para calcular el impuesto. 1040 ez tax forms Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. 1040 ez tax forms Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. 1040 ez tax forms Impuestos. 1040 ez tax forms   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. 1040 ez tax forms No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. 1040 ez tax forms (Vea el capítulo 16). 1040 ez tax forms Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. 1040 ez tax forms (Vea los capítulos 8 y 16). 1040 ez tax forms Distribuciones de suma global. 1040 ez tax forms (Vea el capítulo 10). 1040 ez tax forms Ingresos procedentes de la agricultura o pesca. 1040 ez tax forms (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. 1040 ez tax forms Ingresos de inversiones de más de $2,000 para determinados hijos. 1040 ez tax forms (Vea el capítulo 31). 1040 ez tax forms Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. 1040 ez tax forms (Vea el capítulo 31). 1040 ez tax forms Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. 1040 ez tax forms (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. 1040 ez tax forms Créditos. 1040 ez tax forms   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. 1040 ez tax forms Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. 1040 ez tax forms La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. 1040 ez tax forms CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. 1040 ez tax forms Vea Pagos , más adelante. 1040 ez tax forms   Existen otros créditos no abordados en esta publicación. 1040 ez tax forms Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. 1040 ez tax forms Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. 1040 ez tax forms Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. 1040 ez tax forms Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. 1040 ez tax forms Crédito de oportunidad laboral. 1040 ez tax forms Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. 1040 ez tax forms Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. 1040 ez tax forms Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. 1040 ez tax forms Otros impuestos. 1040 ez tax forms   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. 1040 ez tax forms Este capítulo no explica dichos impuestos adicionales. 1040 ez tax forms Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. 1040 ez tax forms Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. 1040 ez tax forms OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). 1040 ez tax forms   Existen impuestos adicionales que no se explican en esta publicación. 1040 ez tax forms Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. 1040 ez tax forms Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). 1040 ez tax forms Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. 1040 ez tax forms El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. 1040 ez tax forms Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. 1040 ez tax forms Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. 1040 ez tax forms Recibió ingresos de $108. 1040 ez tax forms 28 o más como empleado de una iglesia. 1040 ez tax forms Impuesto Adicional del Medicare. 1040 ez tax forms Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. 1040 ez tax forms 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. 1040 ez tax forms Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. 1040 ez tax forms Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 1040 ez tax forms Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 1040 ez tax forms El NIIT es un impuesto de 3. 1040 ez tax forms 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. 1040 ez tax forms Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. 1040 ez tax forms Impuestos sobre recuperaciones. 1040 ez tax forms Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Impuesto sobre beneficios en exceso de la sección 72(m)(5). 1040 ez tax forms Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. 1040 ez tax forms Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. 1040 ez tax forms Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. 1040 ez tax forms Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. 1040 ez tax forms La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. 1040 ez tax forms Impuestos sobre pagos de contrato blindado. 1040 ez tax forms Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. 1040 ez tax forms La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. 1040 ez tax forms Vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Impuestos sobre distribuciones acumuladas de fideicomisos. 1040 ez tax forms Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. 1040 ez tax forms Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. 1040 ez tax forms Impuestos adicionales sobre las cuentas HSA o MSA. 1040 ez tax forms Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. 1040 ez tax forms Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. 1040 ez tax forms Impuestos adicionales en cuentas Coverdell ESA para estudios. 1040 ez tax forms Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. 1040 ez tax forms Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. 1040 ez tax forms Impuestos adicionales sobre programas de matrícula calificada. 1040 ez tax forms Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. 1040 ez tax forms Vea la Publicación 970 y el Formulario 5329, ambos en inglés. 1040 ez tax forms Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. 1040 ez tax forms Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. 1040 ez tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. 1040 ez tax forms Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. 1040 ez tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. 1040 ez tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. 1040 ez tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. 1040 ez tax forms Devolución del crédito tributario para comprador de primera vivienda. 1040 ez tax forms Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. 1040 ez tax forms Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. 1040 ez tax forms Pagos. 1040 ez tax forms   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. 1040 ez tax forms Incluya los créditos que se tratan como pagos. 1040 ez tax forms Este capítulo no explica dichos pagos ni créditos. 1040 ez tax forms Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. 1040 ez tax forms Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. 1040 ez tax forms PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. 1040 ez tax forms Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. 1040 ez tax forms Se declara en la línea 70 del Formulario 1040. 1040 ez tax forms Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. 1040 ez tax forms Reembolso o saldo adeudado. 1040 ez tax forms   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. 1040 ez tax forms Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. 1040 ez tax forms Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. 1040 ez tax forms La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. 1040 ez tax forms Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). 1040 ez tax forms Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. 1040 ez tax forms Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. 1040 ez tax forms Ajustes y elementos de preferencia tributaria. 1040 ez tax forms   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. 1040 ez tax forms Información adicional. 1040 ez tax forms   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. 1040 ez tax forms Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. 1040 ez tax forms Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. 1040 ez tax forms Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. 1040 ez tax forms Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. 1040 ez tax forms El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. 1040 ez tax forms Cuándo el IRS no puede calcularle los impuestos. 1040 ez tax forms   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. 1040 ez tax forms Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. 1040 ez tax forms Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. 1040 ez tax forms Su ingreso tributable es $100,000 o más. 1040 ez tax forms Detalla las deducciones. 1040 ez tax forms Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. 1040 ez tax forms Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. 1040 ez tax forms Formulario 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. 1040 ez tax forms Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. 1040 ez tax forms Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. 1040 ez tax forms Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. 1040 ez tax forms Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. 1040 ez tax forms Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. 1040 ez tax forms Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. 1040 ez tax forms Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. 1040 ez tax forms Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. 1040 ez tax forms Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. 1040 ez tax forms Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. 1040 ez tax forms Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. 1040 ez tax forms Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. 1040 ez tax forms En el espacio provisto, anote su número de Seguro Social. 1040 ez tax forms Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. 1040 ez tax forms Firme y feche la declaración y escriba su(s) oficio(s). 1040 ez tax forms Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. 1040 ez tax forms En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. 1040 ez tax forms Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. 1040 ez tax forms Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. 1040 ez tax forms Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. 1040 ez tax forms También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). 1040 ez tax forms Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. 1040 ez tax forms Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. 1040 ez tax forms Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. 1040 ez tax forms Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. 1040 ez tax forms Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. 1040 ez tax forms Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. 1040 ez tax forms Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. 1040 ez tax forms No llene las líneas 9 a 12. 1040 ez tax forms Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. 1040 ez tax forms Pagos. 1040 ez tax forms   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. 1040 ez tax forms El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. 1040 ez tax forms Crédito por ingreso del trabajo. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. 1040 ez tax forms Escriba “EIC” en el espacio a la izquierda de la línea 8a. 1040 ez tax forms Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. 1040 ez tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). 1040 ez tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. 1040 ez tax forms Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. 1040 ez tax forms Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. 1040 ez tax forms No llene la línea 28. 1040 ez tax forms Llene las líneas 29 a 33 y 36 a 40 si le corresponden. 1040 ez tax forms Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. 1040 ez tax forms Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. 1040 ez tax forms No llene las líneas 34, 35 ni 42 a la 46. 1040 ez tax forms Pagos. 1040 ez tax forms   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. 1040 ez tax forms Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. 1040 ez tax forms Crédito por gastos del cuidado de menores y dependientes. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. 1040 ez tax forms Anote la cantidad del crédito en la línea 29. 1040 ez tax forms El IRS no le calculará este crédito. 1040 ez tax forms Crédito para ancianos o personas incapacitadas. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. 1040 ez tax forms Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. 1040 ez tax forms En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. 1040 ez tax forms Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. 1040 ez tax forms Crédito por ingreso del trabajo. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. 1040 ez tax forms Anote “EIC” a la izquierda del espacio de la línea 38a. 1040 ez tax forms Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. 1040 ez tax forms   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. 1040 ez tax forms Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. 1040 ez tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). 1040 ez tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. 1040 ez tax forms Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. 1040 ez tax forms No llene la línea 44. 1040 ez tax forms Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. 1040 ez tax forms Lea las líneas 45 a la 71. 1040 ez tax forms Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. 1040 ez tax forms Además, no complete la línea 55 ni las líneas 73 a 77. 1040 ez tax forms No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. 1040 ez tax forms Pagos. 1040 ez tax forms   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. 1040 ez tax forms Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. 1040 ez tax forms Crédito por gastos del cuidado de menores y dependientes. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. 1040 ez tax forms Anote la cantidad del crédito en la línea 48. 1040 ez tax forms El IRS no le calculará este crédito. 1040 ez tax forms Crédito para ancianos o personas incapacitadas. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. 1040 ez tax forms Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. 1040 ez tax forms En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. 1040 ez tax forms Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. 1040 ez tax forms Crédito por ingreso del trabajo. 1040 ez tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. 1040 ez tax forms Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. 1040 ez tax forms Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. 1040 ez tax forms   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. 1040 ez tax forms Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. 1040 ez tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). 1040 ez tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. 1040 ez tax forms Prev  Up  Next   Home   More Online Publications