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Best online tax software for military Publication 957 - Main Content Table of Contents 1. Best online tax software for military What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Best online tax software for military Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). Best online tax software for military 1. Best online tax software for military What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). Best online tax software for military For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. Best online tax software for military Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Best online tax software for military Report all back pay. Best online tax software for military However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. Best online tax software for military See Back Pay Under a Statute , later, for more information. Best online tax software for military Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Best online tax software for military However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Best online tax software for military Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. Best online tax software for military The SSA no longer accepts reports on tapes, cartridges, and diskettes. Best online tax software for military Example. Best online tax software for military In 2012, Terry Morris earned wages of $50,000. Best online tax software for military In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. Best online tax software for military Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Best online tax software for military However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. Best online tax software for military Example. Best online tax software for military If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. Best online tax software for military A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. Best online tax software for military SSA treatment of back pay under a statute. Best online tax software for military   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. Best online tax software for military This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. Best online tax software for military   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. Best online tax software for military Then, the SSA can allocate the statutory back pay to the appropriate periods. Best online tax software for military   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Best online tax software for military    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. Best online tax software for military    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. Best online tax software for military No further action is necessary. Best online tax software for military Example. Best online tax software for military In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. Best online tax software for military Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Best online tax software for military No further action is necessary. Best online tax software for military Information the SSA needs to properly credit back pay under a statute (special report). Best online tax software for military   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. Best online tax software for military There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Best online tax software for military The special report must include the following information. Best online tax software for military The employer's name, address, and employer identification number (EIN). Best online tax software for military A signed statement citing the federal or state statute under which the payment was made. Best online tax software for military If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). Best online tax software for military The name and telephone number of a person to contact. Best online tax software for military The SSA may have additional questions concerning the back pay case or the individual employee's information. Best online tax software for military A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Best online tax software for military The employee's social security number (SSN). Best online tax software for military The employee's name (as shown on his or her social security card). Best online tax software for military The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Best online tax software for military The period(s) the back pay award covers (beginning and ending dates—month and year). Best online tax software for military The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. Best online tax software for military Do not include the back pay award shown in that wage report. Best online tax software for military If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. Best online tax software for military The amount to allocate to each reporting period*. Best online tax software for military This includes any amount you want allocated (if applicable) to the tax year of the award payment. Best online tax software for military If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. Best online tax software for military *Note. Best online tax software for military   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. Best online tax software for military For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Best online tax software for military MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Best online tax software for military For tax years 1991 and later, list the social security and Medicare wages separately. Best online tax software for military If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. Best online tax software for military Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. Best online tax software for military Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. Best online tax software for military Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Best online tax software for military Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Best online tax software for military Such awards are not wages for social security coverage purposes. Best online tax software for military If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. Best online tax software for military The payments made in such a settlement may still be back pay and wages under the rules discussed here. Best online tax software for military Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. Best online tax software for military Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Best online tax software for military However, they are not payments made under a statute. Best online tax software for military If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. Best online tax software for military Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. Best online tax software for military In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. Best online tax software for military Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Best online tax software for military If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Best online tax software for military Read Special Wage Payments, later, for additional reporting instructions. Best online tax software for military Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Best online tax software for military Exception. Best online tax software for military   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. Best online tax software for military Table 1. Best online tax software for military Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. Best online tax software for military Sec. Best online tax software for military /Med. Best online tax software for military Wages Paid In Award Year (4)3 Allocation     Soc. Best online tax software for military Sec. Best online tax software for military Med. Best online tax software for military /MQGE Year Soc. Best online tax software for military Sec. Best online tax software for military Med. Best online tax software for military /MQGE xxx-xx-xxxx HELEN T. Best online tax software for military SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. Best online tax software for military EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Best online tax software for military ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. Best online tax software for military  2Exclude the amount of back pay, if any, included in that amount. Best online tax software for military  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. Best online tax software for military The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Best online tax software for military (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Best online tax software for military Sec. Best online tax software for military column. Best online tax software for military ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Best online tax software for military Explanation of examples. Best online tax software for military Helen T. Best online tax software for military Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Best online tax software for military In 2012, this employee was also paid $40,000 in other wages. Best online tax software for military (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Best online tax software for military The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Best online tax software for military ) Sam W. Best online tax software for military Evans–The back pay award was $30,000 for the periods 7/89-12/91. Best online tax software for military This employee was hired in 1989 and was subject to MQGE only. Best online tax software for military He was no longer employed by this governmental employer in 2012. Best online tax software for military (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Best online tax software for military After the SSA allocation, he will not have any net posted wages for 2012. Best online tax software for military ) Roland S. Best online tax software for military Adams–The back pay award was $15,000 for the periods 7/80-12/81. Best online tax software for military He was no longer employed by this state and local government (Section 218) employer in 2012. Best online tax software for military (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. Best online tax software for military ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. Best online tax software for military Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. Best online tax software for military Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Best online tax software for military Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. Best online tax software for military Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. Best online tax software for military Note. Best online tax software for military Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Best online tax software for military Earnings Test. Best online tax software for military   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Best online tax software for military The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Best online tax software for military Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. Best online tax software for military If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. 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Best online tax software for military To avoid delays in processing, submit reports in time to reach the SSA by April 1. Best online tax software for military Use one of the following reporting methods. Best online tax software for military Electronic reporting. Best online tax software for military   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Best online tax software for military gov website. Best online tax software for military BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Best online tax software for military You must register to use this website. Best online tax software for military The web address is www. Best online tax software for military socialsecurity. Best online tax software for military gov/bso/bsowelcome. Best online tax software for military htm. Best online tax software for military   Use the specifications and record layout shown in  Table 2, later. Best online tax software for military Only one file at a time may be submitted. Best online tax software for military If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Best online tax software for military A zipped file contains a file that has been compressed to reduce its file size. Best online tax software for military WinZip and PKZIP are examples of acceptable compression packages. Best online tax software for military   Electronic submissions not meeting the specifications in Table 2 will be rejected. Best online tax software for military Paper listing. Best online tax software for military   A paper listing can be used to report special wage payments to several employees. Best online tax software for military Use the format shown in Table 3, later. Best online tax software for military Submit paper listings to the local SSA office nearest your place of business. Best online tax software for military Visit www. Best online tax software for military socialsecurity. Best online tax software for military gov/locator to find a Social Security office near you. Best online tax software for military Form SSA-131. Best online tax software for military   Use Form SSA-131 to report special wage payments made to an employee. Best online tax software for military Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. Best online tax software for military    This image is too large to be displayed in the current screen. Best online tax software for military Please click the link to view the image. Best online tax software for military Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Best online tax software for military Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Best online tax software for military 2. Best online tax software for military Enter the date the employee retired. Best online tax software for military Enter “Not Retired” if the employee has not retired. Best online tax software for military 3. Best online tax software for military Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. Best online tax software for military This date should be the same as or earlier than the date in item “2”. Best online tax software for military Enter “Not Retired” if the employee has not retired. Best online tax software for military 4. Best online tax software for military Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. Best online tax software for military  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. Best online tax software for military Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Best online tax software for military Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Best online tax software for military Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Best online tax software for military Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. Best online tax software for military Stock Options. Best online tax software for military   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). Best online tax software for military That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Best online tax software for military That were deducted from the employee's wages and paid to a deferred compensation plan (e. Best online tax software for military g. Best online tax software for military , 401k). Best online tax software for military Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Best online tax software for military Bonuses earned and paid in the tax year. Best online tax software for military 5. Best online tax software for military Check whether payments listed in item 4 will be made for years after the tax year. Best online tax software for military If yes, please show the amounts and years in which these will be paid, if known. Best online tax software for military 6. Best online tax software for military Nonqualified deferred compensation and section 457 plans only. Best online tax software for military If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. 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Best online tax software for military We may also use the information you give us when we match records by computer. Best online tax software for military Matching programs compare our records with those of other Federal, State, or local government agencies. Best online tax software for military Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Best online tax software for military The law allows us to do this even if you do not agree to it. Best online tax software for military Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Best online tax software for military If you want to learn more about this, contact any Social Security Office. Best online tax software for military The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Best online tax software for military S. Best online tax software for military C. Best online tax software for military §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Best online tax software for military You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Best online tax software for military We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Best online tax software for military Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Best online tax software for military Or, the employee can submit it to the SSA office handling the claim. Best online tax software for military You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 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Best online tax software for military Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. Best online tax software for military Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Best online tax software for military Example. Best online tax software for military Employee D retired from the XYZ company and began receiving social security benefits. Best online tax software for military XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. Best online tax software for military In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Best online tax software for military D made no deferrals to the nonqualified plan this year. Best online tax software for military Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. Best online tax software for military For more information, see Reporting Special Wage Payments , earlier. Best online tax software for military Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). Best online tax software for military Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Best online tax software for military Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. Best online tax software for military See Form SSA-131 and its instructions, earlier. Best online tax software for military Example. Best online tax software for military Employee K retired this year from Company XYZ and began receiving social security benefits. Best online tax software for military During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Best online tax software for military K also received $75,000 in payments from the company's nonqualified plan. Best online tax software for military Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. Best online tax software for military File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. Best online tax software for military If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Best online tax software for military For more information, see Notice 2008-115, 2008-52 I. Best online tax software for military R. Best online tax software for military B. Best online tax software for military 1367, available at www. Best online tax software for military irs. Best online tax software for military gov/irb/2008-52_IRB/ar10. Best online tax software for military html. Best online tax software for military Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Best online tax software for military Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Best online tax software for military See Notice 2008-115. Best online tax software for military The following examples use small dollar amounts for illustrative purposes. Best online tax software for military However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). Best online tax software for military The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Best online tax software for military Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Best online tax software for military The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. Best online tax software for military For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. Best online tax software for military Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Best online tax software for military The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Best online tax software for military Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Best online tax software for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Best online tax software for military The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. Best online tax software for military Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Best online tax software for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Best online tax software for military The deferral of $20 was vested upon deferral. Best online tax software for military During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Best online tax software for military Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Best online tax software for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). Best online tax software for military For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Best online tax software for military There was no vesting of prior-year deferrals under the plan. Best online tax software for military During the year, there were total distributions of $50 from the plan to the employee. Best online tax software for military Regular pay = $100; Distribution = $50. Best online tax software for military Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). Best online tax software for military   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. Best online tax software for military Instead, report on Form SSA-131 the total amount the employee earned during the year. Best online tax software for military * Submit the SSA-131 to the nearest SSA office or give it to the employee. Best online tax software for military   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. Best online tax software for military Do not consider prior-year deferrals that are vesting in the current year. Best online tax software for military If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Best online tax software for military Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Best online tax software for military There was also an employer match of $10. Best online tax software for military The deferral and employer match were vested upon deferral. Best online tax software for military There was no vesting of prior-year deferrals under the plan. Best online tax software for military During the year, there were total distributions of $50 from the plan to the employee. Best online tax software for military Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Best online tax software for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. Best online tax software for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Best online tax software for military The deferral was not vested upon deferral. Best online tax software for military There was no vesting of prior-year deferrals under the plan. Best online tax software for military During the year, there were total distributions of $50 from the plan to the employee. Best online tax software for military Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Best online tax software for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). Best online tax software for military 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Best online tax software for military The deferral was vested upon deferral. Best online tax software for military There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Best online tax software for military During the year, there were total distributions of $50 from the plan to the employee. Best online tax software for military Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Best online tax software for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. Best online tax software for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). Best online tax software for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Best online tax software for military The deferral was not vested upon deferral. Best online tax software for military There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Best online tax software for military During the year, there were total distributions of $50 from the plan to the employee. Best online tax software for military Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. Best online tax software for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. Best online tax software for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Best online tax software for military Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Best online tax software for military  The file format is ASCII. Best online tax software for military  Submit only one file at a time. Best online tax software for military   Table 3. Best online tax software for military Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Best online tax software for military Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Best online tax software for military 1) B. Best online tax software for military Employee Name: (Last) (First) (MI)   C. Best online tax software for military SSN: D. Best online tax software for military SWP:$ E. Best online tax software for military Type: Other: 2) B. Best online tax software for military Employee Name: (Last) (First) (MI)   C. Best online tax software for military SSN: D. Best online tax software for military SWP:$ E. Best online tax software for military Type: Other: 3) B. Best online tax software for military Employee Name: (Last) (First) (MI)   C. Best online tax software for military SSN: D. Best online tax software for military SWP:$ E. Best online tax software for military Type: Other: 4) B. Best online tax software for military Employee Name: (Last) (First) (MI)   C. Best online tax software for military SSN: D. Best online tax software for military SWP:$ E. Best online tax software for military Type: Other: 5) B. Best online tax software for military Employee Name: (Last) (First) (MI)   C. Best online tax software for military SSN: D. Best online tax software for military SWP:$ E. Best online tax software for military Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Best online tax software for military   A. Best online tax software for military Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. Best online tax software for military   B. Best online tax software for military Employee's name. Best online tax software for military   C. Best online tax software for military Employee's social security number (SSN). Best online tax software for military   D. Best online tax software for military Total amount of special wage payments made to the employee. Best online tax software for military   E. Best online tax software for military Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. Best online tax software for military   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. Best online tax software for military (Get Form SSA-131. Best online tax software for military )                 Prev  Up  Next   Home   More Online Publications
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The Best Online Tax Software For Military

Best online tax software for military 20. Best online tax software for military   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Best online tax software for military Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Best online tax software for military Personas casadas que presentan la declaración por separado. Best online tax software for military Qué Hay de Nuevo Aumento de la deducción estándar. Best online tax software for military  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. Best online tax software for military La cantidad de la deducción depende de su estado civil para efectos de la declaración. Best online tax software for military Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. Best online tax software for military Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. Best online tax software for military La deducción estándar para dependientes. Best online tax software for military Quién debe detallar las deducciones. Best online tax software for military La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. Best online tax software for military Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. Best online tax software for military La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. Best online tax software for military La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. Best online tax software for military La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. Best online tax software for military Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. Best online tax software for military Personas que no reúnen los requisitos para la deducción estándar. Best online tax software for military   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. Best online tax software for military Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. Best online tax software for military Nota. Best online tax software for military Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. Best online tax software for military Vea la Publicación 519, U. Best online tax software for military S. Best online tax software for military Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Best online tax software for military Si elige esta opción, puede tomar la deducción estándar. Best online tax software for military Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. Best online tax software for military Vea Deducción Estándar para Dependientes , más adelante. Best online tax software for military Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. Best online tax software for military Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. Best online tax software for military La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. Best online tax software for military Declaración final de un fallecido. Best online tax software for military   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. Best online tax software for military No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. Best online tax software for military Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Best online tax software for military Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. Best online tax software for military Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. Best online tax software for military Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. Best online tax software for military Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Best online tax software for military No está totalmente ciego. Best online tax software for military   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. Best online tax software for military   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. Best online tax software for military Tiene que guardar esta declaración con sus registros. Best online tax software for military   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. Best online tax software for military Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. Best online tax software for military No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. Best online tax software for military Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. Best online tax software for military Ejemplo 1. Best online tax software for military Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. Best online tax software for military Ninguno de los dos es ciego ni puede ser reclamado como dependiente. Best online tax software for military Ellos optan por no detallar sus deducciones. Best online tax software for military Ellos utilizan la Tabla 20-1. Best online tax software for military La deducción estándar para ambos es $12,200. Best online tax software for military Ejemplo 2. Best online tax software for military Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. Best online tax software for military Carlos y Ana utilizan la Tabla 20-2. Best online tax software for military La deducción estándar para ambos es $13,400. Best online tax software for military Ejemplo 3. Best online tax software for military Roberto y María presentan una declaración conjunta para 2013. Best online tax software for military Los dos son mayores de 65 años de edad. Best online tax software for military Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. Best online tax software for military Si ellos no detallan las deducciones, utilizan la Tabla 20-2. Best online tax software for military Su deducción estándar es $14,600. Best online tax software for military Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). Best online tax software for military Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. Best online tax software for military Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. Best online tax software for military Definición del ingreso del trabajo. Best online tax software for military   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. Best online tax software for military    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. Best online tax software for military Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. Best online tax software for military Ejemplo 1. Best online tax software for military Miguel es soltero. Best online tax software for military Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. Best online tax software for military Tiene ingresos de intereses de $780 y un salario de $150. Best online tax software for military No tiene deducciones detalladas. Best online tax software for military Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. Best online tax software for military Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. Best online tax software for military Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). Best online tax software for military Ejemplo 2. Best online tax software for military José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. Best online tax software for military José está casado y presenta una declaración por separado. Best online tax software for military Su esposa no detalla sus deducciones en su declaración. Best online tax software for military José tiene ingresos de intereses de $1,500 y un salario de $3,800. Best online tax software for military Él no tiene deducciones detalladas. Best online tax software for military José utiliza la Tabla 20-3 para calcular su deducción estándar. Best online tax software for military Él anota su ingreso de trabajo de $3,800 en la línea 1. Best online tax software for military Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. Best online tax software for military En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. Best online tax software for military Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. Best online tax software for military En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. Best online tax software for military Ejemplo 3. Best online tax software for military Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. Best online tax software for military Tiene 18 años de edad y es ciega. Best online tax software for military Tiene ingresos de intereses de $1,300 y un salario de $2,900. Best online tax software for military Ella no tiene deducciones detalladas. Best online tax software for military Carla consulta la Tabla 20-3 para encontrar su deducción estándar. Best online tax software for military Ella anota su salario de $2,900 en la línea 1. Best online tax software for military Suma las líneas 1 y 2 y anota $3,250 en la línea 3. Best online tax software for military En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. Best online tax software for military Ya que ella es soltera, Carla anota $6,100 en la línea 6. Best online tax software for military Anota $3,250 en la línea 7a. Best online tax software for military Esta es la menor entre las cantidades de las líneas 5 y 6. Best online tax software for military Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. Best online tax software for military Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. Best online tax software for military Ejemplo 4. Best online tax software for military Edgardo es soltero. Best online tax software for military Sus padres pueden reclamar una exención por él en su declaración del 2013. Best online tax software for military Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. Best online tax software for military Él no tiene deducciones detalladas. Best online tax software for military Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. Best online tax software for military Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. Best online tax software for military Suma las líneas 1 y 2 y anota $4,350 en la línea 3. Best online tax software for military En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. Best online tax software for military Ya que él es soltero, Edgardo anota $6,100 en la línea 6. Best online tax software for military En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. Best online tax software for military Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. Best online tax software for military Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . Best online tax software for military Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. Best online tax software for military Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). Best online tax software for military Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. Best online tax software for military Cuándo detallar las deducciones. Best online tax software for military   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. Best online tax software for military Estas deducciones se explican en los capítulos 21 al 28. Best online tax software for military   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. Best online tax software for military Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. Best online tax software for military Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. Best online tax software for military   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. Best online tax software for military Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. Best online tax software for military Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. Best online tax software for military Si cambia de idea. Best online tax software for military   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. Best online tax software for military S. Best online tax software for military Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. Best online tax software for military Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. Best online tax software for military Personas casadas que presentan la declaración por separado. Best online tax software for military   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. Best online tax software for military Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. Best online tax software for military    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. Best online tax software for military Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. Best online tax software for military Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. Best online tax software for military Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. Best online tax software for military Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. Best online tax software for military Tabla 20-1. Best online tax software for military Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Best online tax software for military En vez de ésta, utilice la Tabla 20-2 ó 20-3. Best online tax software for military Tabla 20-2. Best online tax software for military Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. Best online tax software for military Luego pase a la tabla. Best online tax software for military Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. Best online tax software for military Tabla 20-3. Best online tax software for military Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Best online tax software for military Marque el número correcto de recuadros más abajo. Best online tax software for military Luego pase a la hoja de trabajo. Best online tax software for military Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. Best online tax software for military Anote su ingreso del trabajo (definido más abajo). Best online tax software for military Si no tiene ninguno, anote -0-. Best online tax software for military 1. Best online tax software for military   2. Best online tax software for military Cantidad adicional. Best online tax software for military 2. Best online tax software for military $350 3. Best online tax software for military Sume las líneas 1 y 2. Best online tax software for military 3. Best online tax software for military   4. Best online tax software for military Deducción estándar mínima. Best online tax software for military 4. Best online tax software for military $1,000 5. Best online tax software for military De las líneas 3 ó 4, anote la cantidad mayor. Best online tax software for military 5. Best online tax software for military   6. Best online tax software for military Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. Best online tax software for military Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. Best online tax software for military   7. Best online tax software for military Deducción estándar. Best online tax software for military         a. Best online tax software for military De las líneas 5 ó 6, anote la cantidad que sea menor. Best online tax software for military Si nació después del 1 de enero de 1949, y no es ciego, pare. Best online tax software for military Ésta es su deducción estándar. Best online tax software for military De lo contrario, pase a la línea 7b. Best online tax software for military 7a. Best online tax software for military     b. Best online tax software for military Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. Best online tax software for military 7b. Best online tax software for military     c. Best online tax software for military Sume las líneas 7a y 7b. Best online tax software for military Ésta es su deducción estándar para el año 2013. Best online tax software for military 7c. Best online tax software for military   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. Best online tax software for military También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. Best online tax software for military Prev  Up  Next   Home   More Online Publications