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

Amendment Taxes

1040nr InstructionsIrs Free Tax1040ezfile2011 Tax FormsAmended 2011 Tax ReturnIrs Tax Amendment Form1040ez Form OnlineAmend 2013 Tax ReturnFederal Ez FormCan I Still File My 2010 Taxes OnlineIrs 2011 Tax FormEz 1040 FormPrior Year Tax Returns2011 1040ez Federal Income Tax Filing Online1040ez Tax Forms Downloads2012 Irs 1040a InstructionsCan I Efile A 1040x2010 Form 1040xIrs EfileWww Irs Gov Eitc1040ez 2013 Tax Form2012 Ez Tax FormsAmending Taxes After FilingMyfreetaxes.comExample Of 1040x Amended Tax Returns For 2013Form 1040 EzHr Block Free Tax FilingH And R Block E FileFree Tax EfileFree 2011 TaxesFree Tax ReturnTaxact.com 2010Irs Form 1040 Ez InstructionsFile My State Taxes Online FreeAmending Taxes1040ez Free FileIrs Form 1040x 20132010 EfileHow To Complete A 1040x2012 Tax Form 1040ez

Amendment Taxes

Amendment taxes Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Amendment taxes Puede restar la deducción estándar o las deducciones detalladas. Amendment taxes Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Amendment taxes Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Amendment taxes Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Amendment taxes Table of Contents 20. Amendment taxes   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Amendment taxes Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Amendment taxes Personas casadas que presentan la declaración por separado. Amendment taxes 21. Amendment taxes   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Amendment taxes ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Amendment taxes   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Amendment taxes Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Amendment taxes Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Amendment taxes Ejemplos. Amendment taxes Formulario 1099-S. Amendment taxes Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Amendment taxes   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Amendment taxes Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Amendment taxes 24. Amendment taxes   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Amendment taxes Artículos domésticos. Amendment taxes Deducción de más de $500. Amendment taxes Formulario 1098-C. Amendment taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Amendment taxes Excepción 1: vehículo usado o mejorado por la organización. Amendment taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Amendment taxes Deducción de $500 o menos. Amendment taxes Derecho al uso de los bienes. Amendment taxes Bienes muebles tangibles. Amendment taxes Intereses futuros. Amendment taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Amendment taxes Mensaje de texto. Amendment taxes Tarjeta de crédito. Amendment taxes Pago telefónico. Amendment taxes Título de acciones. Amendment taxes Pagaré. Amendment taxes Opción. Amendment taxes Fondos de un préstamo. Amendment taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Amendment taxes   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Amendment taxes Deterioro progresivo. Amendment taxes Daños ocasionados por paneles de yeso (drywall) corrosivos. Amendment taxes Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Amendment taxes   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Amendment taxes Cargos de estacionamiento. Amendment taxes Publicidad en el automóvil. Amendment taxes Uso compartido de automóviles. Amendment taxes Transporte de herramientas o instrumentos. Amendment taxes Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Amendment taxes Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Amendment taxes Empleados estatutarios. Amendment taxes Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Amendment taxes   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Amendment taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Amendment taxes   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Amendment taxes   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
Español

Money

    The Amendment Taxes

    Amendment taxes 1. Amendment taxes   Definitions You Need To Know Table of Contents Other options. Amendment taxes Exception. Amendment taxes Certain terms used in this publication are defined below. Amendment taxes The same term used in another publication may have a slightly different meaning. Amendment taxes Annual additions. Amendment taxes   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Amendment taxes Annual benefits. Amendment taxes   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Amendment taxes Business. Amendment taxes   A business is an activity in which a profit motive is present and economic activity is involved. Amendment taxes Service as a newspaper carrier under age 18 or as a public official is not a business. Amendment taxes Common-law employee. Amendment taxes   A common-law employee is any individual who, under common law, would have the status of an employee. Amendment taxes A leased employee can also be a common-law employee. Amendment taxes   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Amendment taxes For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Amendment taxes   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Amendment taxes For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Amendment taxes S. Amendment taxes citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Amendment taxes   However, an individual may be a common-law employee and a self-employed person as well. Amendment taxes For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Amendment taxes In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Amendment taxes However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Amendment taxes Compensation. Amendment taxes   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Amendment taxes You can generally define compensation as including all the following payments. Amendment taxes Wages and salaries. Amendment taxes Fees for professional services. Amendment taxes Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Amendment taxes Commissions and tips. Amendment taxes Fringe benefits. Amendment taxes Bonuses. Amendment taxes   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Amendment taxes   Compensation generally includes amounts deferred in the following employee benefit plans. Amendment taxes These amounts are elective deferrals. Amendment taxes Qualified cash or deferred arrangement (section 401(k) plan). Amendment taxes Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Amendment taxes Section 457 nonqualified deferred compensation plan. Amendment taxes Section 125 cafeteria plan. Amendment taxes   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Amendment taxes The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Amendment taxes Other options. Amendment taxes   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Amendment taxes The employee's wages as defined for income tax withholding purposes. Amendment taxes The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Amendment taxes The employee's social security wages (including elective deferrals). Amendment taxes   Compensation generally cannot include either of the following items. Amendment taxes Nontaxable reimbursements or other expense allowances. Amendment taxes Deferred compensation (other than elective deferrals). Amendment taxes SIMPLE plans. Amendment taxes   A special definition of compensation applies for SIMPLE plans. Amendment taxes See chapter 3. Amendment taxes Contribution. Amendment taxes   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Amendment taxes Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Amendment taxes Deduction. Amendment taxes   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Amendment taxes Limits apply to the amount deductible. Amendment taxes Earned income. Amendment taxes   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Amendment taxes   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Amendment taxes Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Amendment taxes It includes income from licensing the use of property other than goodwill. Amendment taxes   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Amendment taxes   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Amendment taxes Employer. Amendment taxes   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Amendment taxes A sole proprietor is treated as his or her own employer for retirement plan purposes. Amendment taxes However, a partner is not an employer for retirement plan purposes. Amendment taxes Instead, the partnership is treated as the employer of each partner. Amendment taxes Highly compensated employee. Amendment taxes   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Amendment taxes Leased employee. Amendment taxes   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Amendment taxes Provides services to you under an agreement between you and a leasing organization. Amendment taxes Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Amendment taxes Performs services under your primary direction or control. Amendment taxes Exception. Amendment taxes   A leased employee is not treated as your employee if all the following conditions are met. Amendment taxes Leased employees are not more than 20% of your non-highly compensated work force. Amendment taxes The employee is covered under the leasing organization's qualified pension plan. Amendment taxes The leasing organization's plan is a money purchase pension plan that has all the following provisions. Amendment taxes Immediate participation. Amendment taxes (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Amendment taxes ) Full and immediate vesting. Amendment taxes A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Amendment taxes However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Amendment taxes Net earnings from self-employment. Amendment taxes   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Amendment taxes Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Amendment taxes   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Amendment taxes   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Amendment taxes You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Amendment taxes   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Amendment taxes It does not include income passed through to shareholders of S corporations. Amendment taxes Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Amendment taxes Distributions of other income or loss to limited partners are not net earnings from self-employment. Amendment taxes   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Amendment taxes Qualified plan. Amendment taxes   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Amendment taxes You can deduct contributions made to the plan for your employees. Amendment taxes Earnings on these contributions are generally tax free until distributed at retirement. Amendment taxes Profit-sharing, money purchase, and defined benefit plans are qualified plans. Amendment taxes A 401(k) plan is also a qualified plan. Amendment taxes Participant. Amendment taxes   A participant is an eligible employee who is covered by your retirement plan. Amendment taxes See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Amendment taxes Partner. Amendment taxes   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Amendment taxes For retirement plans, a partner is treated as an employee of the partnership. Amendment taxes Self-employed individual. Amendment taxes   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Amendment taxes Sole proprietors and partners are self-employed. Amendment taxes Self-employment can include part-time work. Amendment taxes   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Amendment taxes See Common-law employee and Net earnings from self-employment , earlier. Amendment taxes   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Amendment taxes See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Amendment taxes Sole proprietor. Amendment taxes   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Amendment taxes For retirement plans, a sole proprietor is treated as both an employer and an employee. Amendment taxes Prev  Up  Next   Home   More Online Publications