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Can I File My 2011 Taxes Online Free

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Can I File My 2011 Taxes Online Free

Can i file my 2011 taxes online free 31. Can i file my 2011 taxes online free   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Can i file my 2011 taxes online free Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Can i file my 2011 taxes online free Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Can i file my 2011 taxes online free Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. Can i file my 2011 taxes online free  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). Can i file my 2011 taxes online free El NIIT es un impuesto de 3. Can i file my 2011 taxes online free 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. Can i file my 2011 taxes online free Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. Can i file my 2011 taxes online free Para más información sobre el NIIT, visite www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. Can i file my 2011 taxes online free Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. Can i file my 2011 taxes online free Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. Can i file my 2011 taxes online free Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. Can i file my 2011 taxes online free (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). Can i file my 2011 taxes online free En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. Can i file my 2011 taxes online free Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. Can i file my 2011 taxes online free Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. Can i file my 2011 taxes online free La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . Can i file my 2011 taxes online free Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. Can i file my 2011 taxes online free Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . Can i file my 2011 taxes online free Padres casados. Can i file my 2011 taxes online free   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Can i file my 2011 taxes online free Padres que no viven juntos. Can i file my 2011 taxes online free   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. Can i file my 2011 taxes online free Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. Can i file my 2011 taxes online free   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. Can i file my 2011 taxes online free Padres divorciados. Can i file my 2011 taxes online free   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. Can i file my 2011 taxes online free Padre o madre con custodia que se ha vuelto a casar. Can i file my 2011 taxes online free   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. Can i file my 2011 taxes online free Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. Can i file my 2011 taxes online free No utilice la declaración del padre o de la madre sin custodia. Can i file my 2011 taxes online free   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Can i file my 2011 taxes online free Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . Can i file my 2011 taxes online free Padres que nunca se han casado. Can i file my 2011 taxes online free   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. Can i file my 2011 taxes online free Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . Can i file my 2011 taxes online free Padre viudo o madre viuda que se vuelve a casar. Can i file my 2011 taxes online free   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. Can i file my 2011 taxes online free En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . Can i file my 2011 taxes online free Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. Can i file my 2011 taxes online free En tal caso, su hijo no estará obligado a presentar una declaración. Can i file my 2011 taxes online free Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. Can i file my 2011 taxes online free Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). Can i file my 2011 taxes online free Los ingresos brutos del hijo eran menos de $10,000. Can i file my 2011 taxes online free El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. Can i file my 2011 taxes online free El hijo no presenta una declaración conjunta correspondiente al año actual. Can i file my 2011 taxes online free No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. Can i file my 2011 taxes online free No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. Can i file my 2011 taxes online free Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. Can i file my 2011 taxes online free (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). Can i file my 2011 taxes online free Estas condiciones se hallan también en la Figura 31-A. Can i file my 2011 taxes online free Determinados cumpleaños el 1 de enero. Can i file my 2011 taxes online free   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. Can i file my 2011 taxes online free Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. Can i file my 2011 taxes online free   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. Can i file my 2011 taxes online free Usted no puede optar por declarar los intereses y dividendos de tal hijo. Can i file my 2011 taxes online free Estudiante a tiempo completo. Can i file my 2011 taxes online free   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. Can i file my 2011 taxes online free El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Can i file my 2011 taxes online free Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Can i file my 2011 taxes online free Cómo optar por incluir los ingresos de su hijo. Can i file my 2011 taxes online free   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. Can i file my 2011 taxes online free (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). Can i file my 2011 taxes online free Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. Can i file my 2011 taxes online free Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. Can i file my 2011 taxes online free Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. Can i file my 2011 taxes online free La tasa impositiva podría ser más alta. Can i file my 2011 taxes online free   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. Can i file my 2011 taxes online free Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. Can i file my 2011 taxes online free No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. Can i file my 2011 taxes online free Deducciones que no puede tomar. Can i file my 2011 taxes online free   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. Can i file my 2011 taxes online free La deducción estándar adicional si el hijo es ciego. Can i file my 2011 taxes online free La deducción por una multa por el retiro prematuro de los ahorros de su hijo. Can i file my 2011 taxes online free Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). Can i file my 2011 taxes online free Deducciones o créditos reducidos. Can i file my 2011 taxes online free   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). Can i file my 2011 taxes online free Deducciones por intereses sobre un préstamo de estudios. Can i file my 2011 taxes online free Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. Can i file my 2011 taxes online free Crédito por gastos del cuidado de hijos y dependientes. Can i file my 2011 taxes online free Crédito tributario por hijos. Can i file my 2011 taxes online free Créditos tributarios por estudios. Can i file my 2011 taxes online free Crédito por ingreso del trabajo. Can i file my 2011 taxes online free Figura 31-A. Can i file my 2011 taxes online free ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. Can i file my 2011 taxes online free Figura 31–A. Can i file my 2011 taxes online free ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. Can i file my 2011 taxes online free   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. Can i file my 2011 taxes online free Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. Can i file my 2011 taxes online free Vea el capítulo 4 para más información. Can i file my 2011 taxes online free Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. Can i file my 2011 taxes online free A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. Can i file my 2011 taxes online free La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. Can i file my 2011 taxes online free A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. Can i file my 2011 taxes online free Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. Can i file my 2011 taxes online free Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. Can i file my 2011 taxes online free Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. Can i file my 2011 taxes online free Distribuciones de ganancias de capital y dividendos calificados. Can i file my 2011 taxes online free   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Can i file my 2011 taxes online free Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Can i file my 2011 taxes online free Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. Can i file my 2011 taxes online free Este impuesto se suma al impuesto calculado sobre los ingresos suyos. Can i file my 2011 taxes online free Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. Can i file my 2011 taxes online free Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. Can i file my 2011 taxes online free Marque el recuadro a de la línea 44 del Formulario 1040. Can i file my 2011 taxes online free Figura 31-B. Can i file my 2011 taxes online free ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. Can i file my 2011 taxes online free Figura 31-B. Can i file my 2011 taxes online free ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. Can i file my 2011 taxes online free Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. Can i file my 2011 taxes online free Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. Can i file my 2011 taxes online free Cuándo se tiene que presentar el Formulario 8615. Can i file my 2011 taxes online free   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. Can i file my 2011 taxes online free El hijo está obligado a presentar una declaración para 2013. Can i file my 2011 taxes online free Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. Can i file my 2011 taxes online free Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. Can i file my 2011 taxes online free El hijo no presenta una declaración conjunta para 2013. Can i file my 2011 taxes online free Estas condiciones se hallan también en la Figura 31-B. Can i file my 2011 taxes online free Ingreso del trabajo. Can i file my 2011 taxes online free   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. Can i file my 2011 taxes online free No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. Can i file my 2011 taxes online free Manutención. Can i file my 2011 taxes online free   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. Can i file my 2011 taxes online free Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. Can i file my 2011 taxes online free Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. Can i file my 2011 taxes online free Vea el capítulo 3 para más detalles acerca de la manutención. Can i file my 2011 taxes online free Determinados cumpleaños el 1 de enero. Can i file my 2011 taxes online free   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. Can i file my 2011 taxes online free    SI un hijo nació. Can i file my 2011 taxes online free . Can i file my 2011 taxes online free . Can i file my 2011 taxes online free ENTONCES, al finalizar 2013, se considera que el hijo tiene. Can i file my 2011 taxes online free . Can i file my 2011 taxes online free . Can i file my 2011 taxes online free el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. Can i file my 2011 taxes online free El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Can i file my 2011 taxes online free  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Can i file my 2011 taxes online free  ***No utilice el Formulario 8615 para este hijo. Can i file my 2011 taxes online free Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. Can i file my 2011 taxes online free (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). Can i file my 2011 taxes online free En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. Can i file my 2011 taxes online free Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. Can i file my 2011 taxes online free Padre o madre con año tributario distinto. Can i file my 2011 taxes online free   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. Can i file my 2011 taxes online free Si no se obtiene a tiempo la información de la declaración del padre o de la madre. Can i file my 2011 taxes online free   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. Can i file my 2011 taxes online free   Puede utilizar cualquier cálculo aproximado razonable. Can i file my 2011 taxes online free Dicho cálculo puede derivarse de información de la declaración del año anterior. Can i file my 2011 taxes online free Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. Can i file my 2011 taxes online free    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. Can i file my 2011 taxes online free S. Can i file my 2011 taxes online free Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. Can i file my 2011 taxes online free   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). Can i file my 2011 taxes online free Las prórrogas se explican en el capítulo 1 . Can i file my 2011 taxes online free Paso 1. Can i file my 2011 taxes online free Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. Can i file my 2011 taxes online free Para hacerlo, utilice la Parte I del Formulario 8615. Can i file my 2011 taxes online free Línea 1 (ingresos no derivados del trabajo). Can i file my 2011 taxes online free   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. Can i file my 2011 taxes online free Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. Can i file my 2011 taxes online free No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. Can i file my 2011 taxes online free   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. Can i file my 2011 taxes online free   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. Can i file my 2011 taxes online free Definición de los ingresos no derivados del trabajo. Can i file my 2011 taxes online free   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. Can i file my 2011 taxes online free Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. Can i file my 2011 taxes online free Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). Can i file my 2011 taxes online free Ingresos no sujetos a impuestos. Can i file my 2011 taxes online free   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. Can i file my 2011 taxes online free No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. Can i file my 2011 taxes online free Ingresos procedentes de bienes recibidos como regalo. Can i file my 2011 taxes online free   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. Can i file my 2011 taxes online free Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. Can i file my 2011 taxes online free   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. Can i file my 2011 taxes online free Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). Can i file my 2011 taxes online free Ejemplo. Can i file my 2011 taxes online free Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. Can i file my 2011 taxes online free Los ingresos no derivados del trabajo de Amanda son $2,100. Can i file my 2011 taxes online free Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). Can i file my 2011 taxes online free Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. Can i file my 2011 taxes online free No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. Can i file my 2011 taxes online free Ingresos provenientes de fideicomisos. Can i file my 2011 taxes online free   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. Can i file my 2011 taxes online free   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. Can i file my 2011 taxes online free Línea 2 (deducciones). Can i file my 2011 taxes online free   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. Can i file my 2011 taxes online free   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. Can i file my 2011 taxes online free Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. Can i file my 2011 taxes online free   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. Can i file my 2011 taxes online free Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. Can i file my 2011 taxes online free   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Can i file my 2011 taxes online free Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. Can i file my 2011 taxes online free Vea el capítulo 28 para más información. Can i file my 2011 taxes online free Ejemplo 1. Can i file my 2011 taxes online free Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. Can i file my 2011 taxes online free Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. Can i file my 2011 taxes online free Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. Can i file my 2011 taxes online free En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. Can i file my 2011 taxes online free Ejemplo 2. Can i file my 2011 taxes online free Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. Can i file my 2011 taxes online free No tiene otros ingresos. Can i file my 2011 taxes online free Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. Can i file my 2011 taxes online free Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). Can i file my 2011 taxes online free La cantidad de la línea 2 es $2,050. Can i file my 2011 taxes online free Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. Can i file my 2011 taxes online free Línea 3. Can i file my 2011 taxes online free   De la línea 1 reste la línea 2 y anote el resultado en esta línea. Can i file my 2011 taxes online free Si es cero o menos, no llene el resto del formulario. Can i file my 2011 taxes online free No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Can i file my 2011 taxes online free Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Can i file my 2011 taxes online free Línea 4 (ingresos tributables del hijo). Can i file my 2011 taxes online free   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. Can i file my 2011 taxes online free   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. Can i file my 2011 taxes online free Línea 5 (ingresos netos no derivados del trabajo). Can i file my 2011 taxes online free   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. Can i file my 2011 taxes online free Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. Can i file my 2011 taxes online free Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. Can i file my 2011 taxes online free   Si es cero o menos, no llene el resto del formulario. Can i file my 2011 taxes online free No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Can i file my 2011 taxes online free Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Can i file my 2011 taxes online free Paso 2. Can i file my 2011 taxes online free Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. Can i file my 2011 taxes online free El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. Can i file my 2011 taxes online free Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. Can i file my 2011 taxes online free Por ejemplo, no vuelva a calcular la deducción por gastos médicos. Can i file my 2011 taxes online free Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. Can i file my 2011 taxes online free Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. Can i file my 2011 taxes online free Línea 6 (ingresos tributables del padre o de la madre). Can i file my 2011 taxes online free   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. Can i file my 2011 taxes online free   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. Can i file my 2011 taxes online free Línea 7 (ingresos netos no derivados del trabajo de otros hijos). Can i file my 2011 taxes online free   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. Can i file my 2011 taxes online free No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. Can i file my 2011 taxes online free Ejemplo. Can i file my 2011 taxes online free Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. Can i file my 2011 taxes online free Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. Can i file my 2011 taxes online free La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). Can i file my 2011 taxes online free La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). Can i file my 2011 taxes online free Si no está disponible la información de los otros hijos. Can i file my 2011 taxes online free   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. Can i file my 2011 taxes online free Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. Can i file my 2011 taxes online free Línea 11 (impuesto provisional). Can i file my 2011 taxes online free   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. Can i file my 2011 taxes online free Éste es el impuesto provisional. Can i file my 2011 taxes online free   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. Can i file my 2011 taxes online free Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. Can i file my 2011 taxes online free Líneas 12a y 12b (dividiendo el impuesto provisional). Can i file my 2011 taxes online free   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. Can i file my 2011 taxes online free Esto se hace en las líneas 12a, 12b y 13. Can i file my 2011 taxes online free Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. Can i file my 2011 taxes online free Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. Can i file my 2011 taxes online free Ejemplo. Can i file my 2011 taxes online free En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. Can i file my 2011 taxes online free La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). Can i file my 2011 taxes online free El número decimal en la línea 12b es . Can i file my 2011 taxes online free 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . Can i file my 2011 taxes online free 333     $2,400   Paso 3. Can i file my 2011 taxes online free Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. Can i file my 2011 taxes online free Éste es el impuesto del hijo. Can i file my 2011 taxes online free Se calcula en las líneas 14 a 18 del Formulario 8615. Can i file my 2011 taxes online free Impuesto mínimo alternativo. Can i file my 2011 taxes online free   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. Can i file my 2011 taxes online free Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. Can i file my 2011 taxes online free    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. Can i file my 2011 taxes online free Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. Can i file my 2011 taxes online free Prev  Up  Next   Home   More Online Publications
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Can i file my 2011 taxes online free Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i file my 2011 taxes online free Definitions The following definitions are used throughout this publication. Can i file my 2011 taxes online free Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Can i file my 2011 taxes online free Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Can i file my 2011 taxes online free Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Can i file my 2011 taxes online free Limits on personal casualty or theft losses in the Kansas disaster area. Can i file my 2011 taxes online free   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Can i file my 2011 taxes online free Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Can i file my 2011 taxes online free When to deduct the loss. Can i file my 2011 taxes online free   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Can i file my 2011 taxes online free However, the Kansas disaster area is a Presidentially declared disaster. Can i file my 2011 taxes online free Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Can i file my 2011 taxes online free The deadline for making this election has expired. Can i file my 2011 taxes online free   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Can i file my 2011 taxes online free Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Can i file my 2011 taxes online free   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Can i file my 2011 taxes online free They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Can i file my 2011 taxes online free Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Can i file my 2011 taxes online free They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Can i file my 2011 taxes online free Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Can i file my 2011 taxes online free Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Can i file my 2011 taxes online free However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Can i file my 2011 taxes online free For more information, see the Instructions for Form 4684. Can i file my 2011 taxes online free Net Operating Losses Qualified recovery assistance loss. Can i file my 2011 taxes online free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Can i file my 2011 taxes online free However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Can i file my 2011 taxes online free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Can i file my 2011 taxes online free   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Can i file my 2011 taxes online free Qualified recovery assistance casualty loss. Can i file my 2011 taxes online free   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Can i file my 2011 taxes online free For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Can i file my 2011 taxes online free Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Can i file my 2011 taxes online free More information. Can i file my 2011 taxes online free    For more information on NOLs, see Publication 536. Can i file my 2011 taxes online free IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Can i file my 2011 taxes online free Definitions Qualified recovery assistance distribution. Can i file my 2011 taxes online free   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Can i file my 2011 taxes online free The distribution was made after May 3, 2007, and before January 1, 2009. Can i file my 2011 taxes online free Your main home was located in the Kansas disaster area on May 4, 2007. Can i file my 2011 taxes online free You sustained an economic loss because of the storms and tornadoes. Can i file my 2011 taxes online free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Can i file my 2011 taxes online free   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Can i file my 2011 taxes online free Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Can i file my 2011 taxes online free   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Can i file my 2011 taxes online free If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Can i file my 2011 taxes online free   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Can i file my 2011 taxes online free Eligible retirement plan. Can i file my 2011 taxes online free   An eligible retirement plan can be any of the following. Can i file my 2011 taxes online free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Can i file my 2011 taxes online free A qualified annuity plan. Can i file my 2011 taxes online free A tax-sheltered annuity contract. Can i file my 2011 taxes online free A governmental section 457 deferred compensation plan. Can i file my 2011 taxes online free A traditional, SEP, SIMPLE, or Roth IRA. Can i file my 2011 taxes online free Main home. Can i file my 2011 taxes online free   Generally, your main home is the home where you live most of the time. Can i file my 2011 taxes online free A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Can i file my 2011 taxes online free Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Can i file my 2011 taxes online free However, if you elect, you can include the entire distribution in your income in the year it was received. Can i file my 2011 taxes online free Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Can i file my 2011 taxes online free However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Can i file my 2011 taxes online free For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Can i file my 2011 taxes online free Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Can i file my 2011 taxes online free Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Can i file my 2011 taxes online free However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Can i file my 2011 taxes online free You have three years from the day after the date you received the distribution to make a repayment. Can i file my 2011 taxes online free Amounts that are repaid are treated as a qualified rollover and are not included in income. Can i file my 2011 taxes online free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Can i file my 2011 taxes online free See Form 8915 for more information on how to report repayments. Can i file my 2011 taxes online free Exceptions. Can i file my 2011 taxes online free   You cannot repay the following types of distributions. Can i file my 2011 taxes online free Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Can i file my 2011 taxes online free Required minimum distributions. Can i file my 2011 taxes online free Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Can i file my 2011 taxes online free How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Can i file my 2011 taxes online free 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Can i file my 2011 taxes online free See Qualified recovery assistance distribution on page 3. Can i file my 2011 taxes online free If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Can i file my 2011 taxes online free Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Can i file my 2011 taxes online free If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Can i file my 2011 taxes online free You can amend your 2007 income tax return by using Form 1040X. Can i file my 2011 taxes online free You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Can i file my 2011 taxes online free See Form 8915 and Form 8606 on this page. Can i file my 2011 taxes online free Form 8915. Can i file my 2011 taxes online free   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Can i file my 2011 taxes online free Before you complete the form, modify the form as follows. Can i file my 2011 taxes online free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i file my 2011 taxes online free ” To the right of the title, cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i file my 2011 taxes online free ” On lines 10 and 11, cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i file my 2011 taxes online free ” On line 12, cross out “hurricane” and enter “recovery assistance. Can i file my 2011 taxes online free ” On lines 13 and 14, cross out “line 15b” and “line 25b. Can i file my 2011 taxes online free ” On lines 18 and 19, cross out “2005” and enter “2007. Can i file my 2011 taxes online free ”   You can now complete Form 8915. Can i file my 2011 taxes online free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Can i file my 2011 taxes online free See Example 1 on page 5 to see how to complete Form 8915. Can i file my 2011 taxes online free Form 8606. Can i file my 2011 taxes online free   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Can i file my 2011 taxes online free Before you complete or amend the form, use the following additional instructions. Can i file my 2011 taxes online free Form 8606, Part I. Can i file my 2011 taxes online free    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Can i file my 2011 taxes online free Do not enter an amount less than -0-. Can i file my 2011 taxes online free Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Can i file my 2011 taxes online free Complete line 15 as follows. Can i file my 2011 taxes online free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Can i file my 2011 taxes online free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i file my 2011 taxes online free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Can i file my 2011 taxes online free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Can i file my 2011 taxes online free Enter the result in the white space in the bottom margin of the form under line 15. Can i file my 2011 taxes online free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Can i file my 2011 taxes online free Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i file my 2011 taxes online free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Can i file my 2011 taxes online free To the left of this amount, enter “Other distributions. Can i file my 2011 taxes online free ” Form 8606, Part III. Can i file my 2011 taxes online free    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Can i file my 2011 taxes online free Complete line 25 as follows. Can i file my 2011 taxes online free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Can i file my 2011 taxes online free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i file my 2011 taxes online free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Can i file my 2011 taxes online free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Can i file my 2011 taxes online free Enter the result in the white space in the bottom margin of the form under line 25. Can i file my 2011 taxes online free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Can i file my 2011 taxes online free Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i file my 2011 taxes online free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Can i file my 2011 taxes online free To the left of this amount, enter “Other distributions. Can i file my 2011 taxes online free ” Example 1. Can i file my 2011 taxes online free   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Can i file my 2011 taxes online free Her home was located in the Kansas disaster area. Can i file my 2011 taxes online free On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Can i file my 2011 taxes online free Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Can i file my 2011 taxes online free Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Can i file my 2011 taxes online free Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Can i file my 2011 taxes online free   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Can i file my 2011 taxes online free Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Can i file my 2011 taxes online free Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Can i file my 2011 taxes online free Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Can i file my 2011 taxes online free ” This amount is then reported on Form 8915, line 13. Can i file my 2011 taxes online free Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Can i file my 2011 taxes online free See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Can i file my 2011 taxes online free This image is too large to be displayed in the current screen. Can i file my 2011 taxes online free Please click the link to view the image. Can i file my 2011 taxes online free 2005 Form 8915, page 1, Illustrated Example 1. Can i file my 2011 taxes online free This image is too large to be displayed in the current screen. Can i file my 2011 taxes online free Please click the link to view the image. Can i file my 2011 taxes online free 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Can i file my 2011 taxes online free Please click the link to view the image. Can i file my 2011 taxes online free Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Can i file my 2011 taxes online free See Qualified recovery assistance distribution on page 3. Can i file my 2011 taxes online free You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Can i file my 2011 taxes online free See Form 8915 and Form 8606 below. Can i file my 2011 taxes online free Form 8915. Can i file my 2011 taxes online free   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Can i file my 2011 taxes online free Before you complete the form, modify the form as follows. Can i file my 2011 taxes online free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i file my 2011 taxes online free ” To the right of the title, cross out “2006” and enter “2008. Can i file my 2011 taxes online free ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” At the top of column (a) cross out “2006” and enter “2008. Can i file my 2011 taxes online free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i file my 2011 taxes online free ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” On lines 17 and 19, cross out “2006” and enter “2008. Can i file my 2011 taxes online free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i file my 2011 taxes online free ” On line 21, cross out “hurricane” and enter “recovery assistance. Can i file my 2011 taxes online free ” On lines 22 and 23, cross out “line 15b” and “line 25b. Can i file my 2011 taxes online free ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Can i file my 2011 taxes online free ” On lines 32 and 34, cross out “2006” and enter “2008. Can i file my 2011 taxes online free ”   You can now complete Form 8915. Can i file my 2011 taxes online free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Can i file my 2011 taxes online free Example 2. Can i file my 2011 taxes online free   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Can i file my 2011 taxes online free Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Can i file my 2011 taxes online free Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Can i file my 2011 taxes online free See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Can i file my 2011 taxes online free This image is too large to be displayed in the current screen. Can i file my 2011 taxes online free Please click the link to view the image. Can i file my 2011 taxes online free 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Can i file my 2011 taxes online free Please click the link to view the image. Can i file my 2011 taxes online free 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Can i file my 2011 taxes online free   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Can i file my 2011 taxes online free Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Can i file my 2011 taxes online free Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Can i file my 2011 taxes online free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Can i file my 2011 taxes online free To be a qualified distribution, the distribution must meet all of the following requirements. Can i file my 2011 taxes online free The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Can i file my 2011 taxes online free The distribution was received after November 4, 2006, and before May 5, 2007. Can i file my 2011 taxes online free The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Can i file my 2011 taxes online free Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Can i file my 2011 taxes online free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Can i file my 2011 taxes online free A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Can i file my 2011 taxes online free You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Can i file my 2011 taxes online free See How to report, next, for information on completing Form 8915. Can i file my 2011 taxes online free How to report. Can i file my 2011 taxes online free   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Can i file my 2011 taxes online free Before you complete the form, modify the form as follows. Can i file my 2011 taxes online free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i file my 2011 taxes online free ” To the right of the title, cross out “2005” and enter “2006” or “2007. Can i file my 2011 taxes online free ” Enter only the year the distribution was received. Can i file my 2011 taxes online free Cross out “Hurricane” in the title of Part IV and enter “Kansas. Can i file my 2011 taxes online free ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Can i file my 2011 taxes online free ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Can i file my 2011 taxes online free ” You can now complete Part IV of Form 8915. Can i file my 2011 taxes online free Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Can i file my 2011 taxes online free Attach Form 8915 to your original or amended return for the year of the distribution. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Can i file my 2011 taxes online free Loans From Qualified Plans The following benefits are available to qualified individuals. Can i file my 2011 taxes online free Increases to the limits for distributions treated as loans from employer plans. Can i file my 2011 taxes online free A 1-year suspension for payments due on plan loans. Can i file my 2011 taxes online free Qualified individual. Can i file my 2011 taxes online free   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Can i file my 2011 taxes online free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Can i file my 2011 taxes online free Limits on plan loans. Can i file my 2011 taxes online free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Can i file my 2011 taxes online free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Can i file my 2011 taxes online free If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Can i file my 2011 taxes online free One-year suspension of loan payments. Can i file my 2011 taxes online free   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Can i file my 2011 taxes online free To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Can i file my 2011 taxes online free Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Can i file my 2011 taxes online free The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Can i file my 2011 taxes online free The special allowance applies only for the first year the property is placed in service. Can i file my 2011 taxes online free The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Can i file my 2011 taxes online free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Can i file my 2011 taxes online free You can elect not to deduct the special allowance for qualified recovery assistance property. Can i file my 2011 taxes online free If you make this election for any property, it applies to all property in the same class placed in service during the year. Can i file my 2011 taxes online free Qualified recovery assistance property. Can i file my 2011 taxes online free   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Can i file my 2011 taxes online free Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Can i file my 2011 taxes online free Water utility property. Can i file my 2011 taxes online free Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Can i file my 2011 taxes online free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Can i file my 2011 taxes online free ) Qualified leasehold improvement property. Can i file my 2011 taxes online free Nonresidential real property and residential rental property. Can i file my 2011 taxes online free   For more information on this property, see Publication 946. Can i file my 2011 taxes online free Other tests to be met. Can i file my 2011 taxes online free   To be qualified recovery assistance property, the property must also meet all of the following tests. Can i file my 2011 taxes online free You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Can i file my 2011 taxes online free The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Can i file my 2011 taxes online free Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Can i file my 2011 taxes online free The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Can i file my 2011 taxes online free Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Can i file my 2011 taxes online free Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Can i file my 2011 taxes online free Excepted property. Can i file my 2011 taxes online free   Qualified recovery assistance property does not include any of the following. Can i file my 2011 taxes online free Property required to be depreciated using the Alternative Depreciation System (ADS). Can i file my 2011 taxes online free Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Can i file my 2011 taxes online free Property for which you are claiming a commercial revitalization deduction. Can i file my 2011 taxes online free Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Can i file my 2011 taxes online free Property placed in service and disposed of in the same tax year. Can i file my 2011 taxes online free Property converted from business use to personal use in the same tax year it is placed in service. Can i file my 2011 taxes online free Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Can i file my 2011 taxes online free Recapture of special allowance. Can i file my 2011 taxes online free   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Can i file my 2011 taxes online free Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Can i file my 2011 taxes online free Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Can i file my 2011 taxes online free Increased dollar limit. Can i file my 2011 taxes online free   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Can i file my 2011 taxes online free   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Can i file my 2011 taxes online free Qualified section 179 recovery assistance property. Can i file my 2011 taxes online free   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Can i file my 2011 taxes online free Section 179 property does not include nonresidential real property or residential rental property. Can i file my 2011 taxes online free For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Can i file my 2011 taxes online free Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Can i file my 2011 taxes online free The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Can i file my 2011 taxes online free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Can i file my 2011 taxes online free Use Form 5884-A to claim the credit. Can i file my 2011 taxes online free See Form 5884-A later. Can i file my 2011 taxes online free The following rules and definitions apply. Can i file my 2011 taxes online free Employers affected by the storms and tornadoes. Can i file my 2011 taxes online free   The following definitions apply to employers affected by the storms and tornadoes. Can i file my 2011 taxes online free Eligible employer. Can i file my 2011 taxes online free   For this purpose, an eligible employer is any employer who meets all of the following. Can i file my 2011 taxes online free Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Can i file my 2011 taxes online free Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Can i file my 2011 taxes online free Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Can i file my 2011 taxes online free Eligible employee. Can i file my 2011 taxes online free   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Can i file my 2011 taxes online free An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Can i file my 2011 taxes online free Qualified wages. Can i file my 2011 taxes online free   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Can i file my 2011 taxes online free In addition, the wages must have been paid or incurred after May 4, 2007. Can i file my 2011 taxes online free    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Can i file my 2011 taxes online free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Can i file my 2011 taxes online free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Can i file my 2011 taxes online free Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Can i file my 2011 taxes online free   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Can i file my 2011 taxes online free For a special rule that applies to railroad employees, see section 51(h)(1)(B). Can i file my 2011 taxes online free   Qualified wages do not include the following. Can i file my 2011 taxes online free Wages paid to your dependent or a related individual. Can i file my 2011 taxes online free See section 51(i)(1). Can i file my 2011 taxes online free Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Can i file my 2011 taxes online free Wages for services of replacement workers during a strike or lockout. Can i file my 2011 taxes online free Form 5884-A. Can i file my 2011 taxes online free   Use Section A of Form 5884-A (Rev. Can i file my 2011 taxes online free October 2006) to claim the employer retention credit. Can i file my 2011 taxes online free Section B does not apply to the Kansas disaster area. Can i file my 2011 taxes online free Before you complete the form, modify the form as follows. Can i file my 2011 taxes online free Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Can i file my 2011 taxes online free ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Can i file my 2011 taxes online free ”   Complete the form as instructed. Can i file my 2011 taxes online free Lines 1b and 1c do not apply. Can i file my 2011 taxes online free Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Can i file my 2011 taxes online free On the dotted line to the left of line 1x, enter “5884-A. Can i file my 2011 taxes online free ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   You may have to amend a previously filed return to claim the employee retention credit. Can i file my 2011 taxes online free Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Can i file my 2011 taxes online free Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Can i file my 2011 taxes online free Amended return. Can i file my 2011 taxes online free   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Can i file my 2011 taxes online free Request for Copy or Transcript of Tax Return Request for copy of tax return. Can i file my 2011 taxes online free   You can use Form 4506 to order a copy of your tax return. Can i file my 2011 taxes online free Generally, there is a $39. Can i file my 2011 taxes online free 00 fee (subject to change) for requesting each copy of a tax return. Can i file my 2011 taxes online free If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Can i file my 2011 taxes online free Request for transcript of tax return. Can i file my 2011 taxes online free   You can use Form 4506-T to order a free transcript of your tax return. Can i file my 2011 taxes online free A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Can i file my 2011 taxes online free You can also call 1-800-829-1040 to order a transcript. Can i file my 2011 taxes online free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can i file my 2011 taxes online free By selecting the method that is best for you, you will have quick and easy access to tax help. Can i file my 2011 taxes online free Contacting your Taxpayer Advocate. Can i file my 2011 taxes online free   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Can i file my 2011 taxes online free   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Can i file my 2011 taxes online free You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Can i file my 2011 taxes online free You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Can i file my 2011 taxes online free For more information, go to www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/advocate. Can i file my 2011 taxes online free Low Income Taxpayer Clinics (LITCs). Can i file my 2011 taxes online free   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Can i file my 2011 taxes online free The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Can i file my 2011 taxes online free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Can i file my 2011 taxes online free It is available at www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov or your local IRS office. Can i file my 2011 taxes online free Free tax services. Can i file my 2011 taxes online free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Can i file my 2011 taxes online free It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Can i file my 2011 taxes online free It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Can i file my 2011 taxes online free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i file my 2011 taxes online free Free help with your return. Can i file my 2011 taxes online free   Free help in preparing your return is available nationwide from IRS-trained volunteers. Can i file my 2011 taxes online free The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i file my 2011 taxes online free Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i file my 2011 taxes online free To find a site near you, call 1-800-829-1040. Can i file my 2011 taxes online free Or to find the nearest AARP TaxAide site, visit AARP's website at www. Can i file my 2011 taxes online free aarp. Can i file my 2011 taxes online free org/taxaide or call 1-888-227-7669. Can i file my 2011 taxes online free For more information on these programs, go to www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov and enter keyword “VITA” in the upper right-hand corner. Can i file my 2011 taxes online free Internet. Can i file my 2011 taxes online free You can access the IRS website at www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov 24 hours a day, 7 days a week to: E-file your return. Can i file my 2011 taxes online free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i file my 2011 taxes online free Check the status of your refund. Can i file my 2011 taxes online free Click on Where's My Refund. Can i file my 2011 taxes online free Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Can i file my 2011 taxes online free Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file my 2011 taxes online free Download forms, instructions, and publications. Can i file my 2011 taxes online free Order IRS products online. Can i file my 2011 taxes online free Research your tax questions online. Can i file my 2011 taxes online free Search publications online by topic or keyword. Can i file my 2011 taxes online free View Internal Revenue Bulletins (IRBs) published in the last few years. Can i file my 2011 taxes online free Figure your withholding allowances using the withholding calculator online at www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/individuals. Can i file my 2011 taxes online free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Can i file my 2011 taxes online free Sign up to receive local and national tax news by email. Can i file my 2011 taxes online free Get information on starting and operating a small business. Can i file my 2011 taxes online free Phone. Can i file my 2011 taxes online free Many services are available by phone. Can i file my 2011 taxes online free Ordering forms, instructions, and publications. Can i file my 2011 taxes online free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i file my 2011 taxes online free You should receive your order within 10 days. Can i file my 2011 taxes online free Asking tax questions. Can i file my 2011 taxes online free Call the IRS with your tax questions at 1-800-829-1040. Can i file my 2011 taxes online free Solving problems. Can i file my 2011 taxes online free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i file my 2011 taxes online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i file my 2011 taxes online free Call your local Taxpayer Assistance Center for an appointment. Can i file my 2011 taxes online free To find the number, go to www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i file my 2011 taxes online free TTY/TDD equipment. Can i file my 2011 taxes online free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i file my 2011 taxes online free TeleTax topics. Can i file my 2011 taxes online free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i file my 2011 taxes online free Refund information. Can i file my 2011 taxes online free To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Can i file my 2011 taxes online free Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Can i file my 2011 taxes online free Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file my 2011 taxes online free Evaluating the quality of our telephone services. Can i file my 2011 taxes online free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i file my 2011 taxes online free One method is for a second IRS representative to listen in on or record random telephone calls. Can i file my 2011 taxes online free Another is to ask some callers to complete a short survey at the end of the call. Can i file my 2011 taxes online free Walk-in. Can i file my 2011 taxes online free Many products and services are available on a walk-in basis. Can i file my 2011 taxes online free Products. Can i file my 2011 taxes online free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file my 2011 taxes online free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Can i file my 2011 taxes online free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i file my 2011 taxes online free Services. Can i file my 2011 taxes online free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i file my 2011 taxes online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i file my 2011 taxes online free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can i file my 2011 taxes online free No appointment is necessary — just walk in. Can i file my 2011 taxes online free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i file my 2011 taxes online free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i file my 2011 taxes online free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Can i file my 2011 taxes online free All other issues will be handled without an appointment. Can i file my 2011 taxes online free To find the number of your local office, go to www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i file my 2011 taxes online free Mail. Can i file my 2011 taxes online free You can send your order for forms, instructions, and publications to the address below. Can i file my 2011 taxes online free You should receive a response within 10 days after your request is received. Can i file my 2011 taxes online free Internal Revenue Service 1201 N. Can i file my 2011 taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Can i file my 2011 taxes online free You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Can i file my 2011 taxes online free Prior-year forms, instructions, and publications. Can i file my 2011 taxes online free Bonus: Historical Tax Products DVD - Ships with the final release. Can i file my 2011 taxes online free IRS Tax Map: an electronic research tool and finding aid. Can i file my 2011 taxes online free Tax law frequently asked questions (FAQ). Can i file my 2011 taxes online free Tax Topics from the IRS telephone response system. Can i file my 2011 taxes online free Fill-in, print, and save features for most tax forms. Can i file my 2011 taxes online free Internal Revenue Bulletins. Can i file my 2011 taxes online free Toll-free and email technical support. Can i file my 2011 taxes online free The CD/DVD is released twice during the year in January and March. Can i file my 2011 taxes online free Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Can i file my 2011 taxes online free Price is subject to change. Can i file my 2011 taxes online free CD for small businesses. Can i file my 2011 taxes online free Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Can i file my 2011 taxes online free This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Can i file my 2011 taxes online free All the business tax forms, instructions, and publications needed to successfully manage a business. Can i file my 2011 taxes online free Tax law changes. Can i file my 2011 taxes online free Tax Map: an electronic research tool and finding aid. Can i file my 2011 taxes online free Web links to various government agencies, business associations, and IRS organizations. Can i file my 2011 taxes online free “Rate the Product” survey—your opportunity to suggest changes for future editions. Can i file my 2011 taxes online free A site map of the CD to help you navigate the pages of the CD with ease. Can i file my 2011 taxes online free An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Can i file my 2011 taxes online free An updated version of this CD is available each year in early April. Can i file my 2011 taxes online free You can get a free copy by calling 1-800-829-3676 or by visiting www. Can i file my 2011 taxes online free irs. Can i file my 2011 taxes online free gov/smallbiz. Can i file my 2011 taxes online free Prev  Up  Next   Home   More Online Publications