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Can I Still E File My 2012 Taxes

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Can I Still E File My 2012 Taxes

Can i still e file my 2012 taxes Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. Can i still e file my 2012 taxes 1. Can i still e file my 2012 taxes Filing Requirements—Where, When, and How . Can i still e file my 2012 taxes 1) When are U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax returns due? . Can i still e file my 2012 taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . Can i still e file my 2012 taxes 3) My entire income qualifies for the foreign earned income exclusion. Can i still e file my 2012 taxes Must I file a tax return? . Can i still e file my 2012 taxes 4) I was sent abroad by my company in November of last year. Can i still e file my 2012 taxes I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Can i still e file my 2012 taxes However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . Can i still e file my 2012 taxes 5) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Can i still e file my 2012 taxes Am I required to file a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax return? . Can i still e file my 2012 taxes 6) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen who has retired, and I expect to remain in a foreign country. Can i still e file my 2012 taxes Do I have any further U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligations? . Can i still e file my 2012 taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Can i still e file my 2012 taxes Is it necessary for me to pay estimated tax? . Can i still e file my 2012 taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax? . Can i still e file my 2012 taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Can i still e file my 2012 taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . Can i still e file my 2012 taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . Can i still e file my 2012 taxes 11) On Form 2350, Application for Extension of Time To File U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Can i still e file my 2012 taxes If I qualify under the bona fide residence test, can I file my return on that basis? . Can i still e file my 2012 taxes 12) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen who worked in the United States for 6 months last year. Can i still e file my 2012 taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . Can i still e file my 2012 taxes 13) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen. Can i still e file my 2012 taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax returns. Can i still e file my 2012 taxes How do I correct this oversight in not having filed returns for these years? . Can i still e file my 2012 taxes 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Can i still e file my 2012 taxes I paid all outstanding taxes with the return. Can i still e file my 2012 taxes Can I file a claim for refund now? . Can i still e file my 2012 taxes 1) When are U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax returns due? Generally, for calendar year taxpayers, U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax returns are due on April 15. Can i still e file my 2012 taxes If you are a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Can i still e file my 2012 taxes Interest will be charged on any tax due, as shown on the return, from April 15. Can i still e file my 2012 taxes a) You should file Form 2350 by the due date of your return to request an extension of time to file. Can i still e file my 2012 taxes Form 2350 is a special form for those U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Can i still e file my 2012 taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Can i still e file my 2012 taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Can i still e file my 2012 taxes Generally, yes. Can i still e file my 2012 taxes Every U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen or resident who receives income must file a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Can i still e file my 2012 taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Can i still e file my 2012 taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Can i still e file my 2012 taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes You must report your worldwide income on the return. Can i still e file my 2012 taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax. Can i still e file my 2012 taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes All U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens and resident aliens are subject to U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax on their worldwide income. Can i still e file my 2012 taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax liability for the foreign taxes paid. Can i still e file my 2012 taxes Form 1116 is used to figure the allowable credit. Can i still e file my 2012 taxes Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. Can i still e file my 2012 taxes Form 2350 is a special form for those U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. Can i still e file my 2012 taxes b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. Can i still e file my 2012 taxes c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). Can i still e file my 2012 taxes Generally, yes. Can i still e file my 2012 taxes Every U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen or resident who receives income must file a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Can i still e file my 2012 taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Can i still e file my 2012 taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Can i still e file my 2012 taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes You must report your worldwide income on the return. Can i still e file my 2012 taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax. Can i still e file my 2012 taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes All U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens and resident aliens are subject to U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax on their worldwide income. Can i still e file my 2012 taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax liability for the foreign taxes paid. Can i still e file my 2012 taxes Form 1116 is used to figure the allowable credit. Can i still e file my 2012 taxes Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 3) My entire income qualifies for the foreign earned income exclusion. Can i still e file my 2012 taxes Must I file a tax return? Generally, yes. Can i still e file my 2012 taxes Every U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen or resident who receives income must file a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. Can i still e file my 2012 taxes The income levels for filing purposes are discussed under Filing Requirements in chapter 1. Can i still e file my 2012 taxes If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Can i still e file my 2012 taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes You must report your worldwide income on the return. Can i still e file my 2012 taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax. Can i still e file my 2012 taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes All U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens and resident aliens are subject to U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax on their worldwide income. Can i still e file my 2012 taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax liability for the foreign taxes paid. Can i still e file my 2012 taxes Form 1116 is used to figure the allowable credit. Can i still e file my 2012 taxes Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 4) I was sent abroad by my company in November of last year. Can i still e file my 2012 taxes I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. Can i still e file my 2012 taxes However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. Can i still e file my 2012 taxes Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes You must report your worldwide income on the return. Can i still e file my 2012 taxes If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax. Can i still e file my 2012 taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes All U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens and resident aliens are subject to U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax on their worldwide income. Can i still e file my 2012 taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax liability for the foreign taxes paid. Can i still e file my 2012 taxes Form 1116 is used to figure the allowable credit. Can i still e file my 2012 taxes Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 5) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen and have no taxable income from the United States, but I have substantial income from a foreign source. Can i still e file my 2012 taxes Am I required to file a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax return? Yes. Can i still e file my 2012 taxes All U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens and resident aliens are subject to U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax on their worldwide income. Can i still e file my 2012 taxes If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax liability for the foreign taxes paid. Can i still e file my 2012 taxes Form 1116 is used to figure the allowable credit. Can i still e file my 2012 taxes Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 6) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen who has retired, and I expect to remain in a foreign country. Can i still e file my 2012 taxes Do I have any further U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligations? Your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax obligation on your income is the same as that of a retired person living in the United States. Can i still e file my 2012 taxes (See the discussion on filing requirements in chapter 1 of this publication. Can i still e file my 2012 taxes ) U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 7) I have been a bona fide resident of a foreign country for over 5 years. Can i still e file my 2012 taxes Is it necessary for me to pay estimated tax? U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxpayers overseas have the same requirements for paying estimated tax as those in the United States. Can i still e file my 2012 taxes See the discussion under Estimated Tax in chapter 1. Can i still e file my 2012 taxes Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes taxation. Can i still e file my 2012 taxes Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. Can i still e file my 2012 taxes The first installment of estimated tax is due on April 15 of the year for which the income is earned. Can i still e file my 2012 taxes Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 8) Will a check payable in foreign currency be acceptable in payment of my U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax? Generally, only U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes currency is acceptable for payment of income tax. Can i still e file my 2012 taxes However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. Can i still e file my 2012 taxes Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. Can i still e file my 2012 taxes A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. Can i still e file my 2012 taxes The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 11) On Form 2350, Application for Extension of Time To File U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. Can i still e file my 2012 taxes If I qualify under the bona fide residence test, can I file my return on that basis? Yes. Can i still e file my 2012 taxes You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. Can i still e file my 2012 taxes You are not bound by the test indicated in the application for extension of time. Can i still e file my 2012 taxes You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. Can i still e file my 2012 taxes If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 12) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen who worked in the United States for 6 months last year. Can i still e file my 2012 taxes I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. Can i still e file my 2012 taxes Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. Can i still e file my 2012 taxes You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. Can i still e file my 2012 taxes After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. Can i still e file my 2012 taxes b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. Can i still e file my 2012 taxes This allows you to file only once and saves you from paying the tax and waiting for a refund. Can i still e file my 2012 taxes However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. Can i still e file my 2012 taxes If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. Can i still e file my 2012 taxes File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 13) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen. Can i still e file my 2012 taxes I have lived abroad for a number of years and recently realized that I should have been filing U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes income tax returns. Can i still e file my 2012 taxes How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. Can i still e file my 2012 taxes For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. Can i still e file my 2012 taxes It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. Can i still e file my 2012 taxes I paid all outstanding taxes with the return. Can i still e file my 2012 taxes Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. Can i still e file my 2012 taxes A return filed before the due date is considered filed on the due date. Can i still e file my 2012 taxes 2. Can i still e file my 2012 taxes Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . Can i still e file my 2012 taxes 1) I recently came to Country X to work for the Orange Tractor Co. Can i still e file my 2012 taxes and I expect to be here for 5 or 6 years. Can i still e file my 2012 taxes I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Can i still e file my 2012 taxes Is this correct? . Can i still e file my 2012 taxes 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . Can i still e file my 2012 taxes 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . Can i still e file my 2012 taxes 4) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen and during 2012 was a bona fide resident of Country X. Can i still e file my 2012 taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Can i still e file my 2012 taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Can i still e file my 2012 taxes Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Can i still e file my 2012 taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Can i still e file my 2012 taxes Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . Can i still e file my 2012 taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Can i still e file my 2012 taxes Can I figure the exclusion for the period I resided abroad? . Can i still e file my 2012 taxes 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . Can i still e file my 2012 taxes 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Can i still e file my 2012 taxes I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Can i still e file my 2012 taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Can i still e file my 2012 taxes Can I exclude any of my foreign earned income? . Can i still e file my 2012 taxes 1) I recently came to Country X to work for the Orange Tractor Co. Can i still e file my 2012 taxes and I expect to be here for 5 or 6 years. Can i still e file my 2012 taxes I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. Can i still e file my 2012 taxes Is this correct? Not necessarily. Can i still e file my 2012 taxes The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. Can i still e file my 2012 taxes ” If, like most U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. Can i still e file my 2012 taxes Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. Can i still e file my 2012 taxes Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. Can i still e file my 2012 taxes To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Can i still e file my 2012 taxes Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Can i still e file my 2012 taxes To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Can i still e file my 2012 taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Can i still e file my 2012 taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Can i still e file my 2012 taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Can i still e file my 2012 taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax. Can i still e file my 2012 taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. Can i still e file my 2012 taxes Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. Can i still e file my 2012 taxes To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Can i still e file my 2012 taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Can i still e file my 2012 taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Can i still e file my 2012 taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Can i still e file my 2012 taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax. Can i still e file my 2012 taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. Can i still e file my 2012 taxes Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. Can i still e file my 2012 taxes During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. Can i still e file my 2012 taxes To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. Can i still e file my 2012 taxes Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Can i still e file my 2012 taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax. Can i still e file my 2012 taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 4) I am a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes citizen and during 2012 was a bona fide resident of Country X. Can i still e file my 2012 taxes On January 15, 2013, I was notified that I was to be assigned to Country Y. Can i still e file my 2012 taxes I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. Can i still e file my 2012 taxes Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. Can i still e file my 2012 taxes My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. Can i still e file my 2012 taxes Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Can i still e file my 2012 taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax. Can i still e file my 2012 taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. Can i still e file my 2012 taxes Can I figure the exclusion for the period I resided abroad? No. Can i still e file my 2012 taxes You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. Can i still e file my 2012 taxes If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes tax. Can i still e file my 2012 taxes Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. Can i still e file my 2012 taxes Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes . Can i still e file my 2012 taxes 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. Can i still e file my 2012 taxes I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. Can i still e file my 2012 taxes However, I was reassigned back to the United States and left Country Z on July 1 of this year. Can i still e file my 2012 taxes Can I exclude any of my foreign earned income? No. Can i still e file my 2012 taxes You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. Can i still e file my 2012 taxes 3. Can i still e file my 2012 taxes Foreign Earned Income . Can i still e file my 2012 taxes 1) I am an employee of the U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Government working abroad. Can i still e file my 2012 taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . Can i still e file my 2012 taxes 2) I qualify for the foreign earned income exclusion under the bona fide residence test. Can i still e file my 2012 taxes Does my foreign earned income include my U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes dividends and the interest I receive on a foreign bank account? . Can i still e file my 2012 taxes 3) My company pays my foreign income tax on my foreign earnings. Can i still e file my 2012 taxes Is this taxable compensation? . Can i still e file my 2012 taxes 4) I live in an apartment in a foreign city for which my employer pays the rent. Can i still e file my 2012 taxes Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . Can i still e file my 2012 taxes 5) My U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes employer pays my salary into my U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes bank account. Can i still e file my 2012 taxes Is this income considered earned in the United States or is it considered foreign earned income? . Can i still e file my 2012 taxes 6) What is considered a foreign country? . Can i still e file my 2012 taxes 7) What is the source of earned income? . Can i still e file my 2012 taxes 1) I am an employee of the U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Government working abroad. Can i still e file my 2012 taxes Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. Can i still e file my 2012 taxes The foreign earned income exclusion applies to your foreign earned income. Can i still e file my 2012 taxes Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. Can i still e file my 2012 taxes No. Can i still e file my 2012 taxes The only income that is foreign earned income is income from the performance of personal services abroad. Can i still e file my 2012 taxes Investment income is not earned income. Can i still e file my 2012 taxes However, you must include it in gross income reported on your Form 1040. Can i still e file my 2012 taxes Yes. Can i still e file my 2012 taxes The amount is compensation for services performed. Can i still e file my 2012 taxes The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). Can i still e file my 2012 taxes You must include in income the fair market value (FMV) of the facility provided, where it is provided. Can i still e file my 2012 taxes This will usually be the rent your employer pays. Can i still e file my 2012 taxes Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. Can i still e file my 2012 taxes If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. Can i still e file my 2012 taxes It does not matter that you are paid by a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes employer or that your salary is deposited in a U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes bank account in the United States. Can i still e file my 2012 taxes The source of salary, wages, commissions, and other personal service income is the place where you perform the services. Can i still e file my 2012 taxes For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The Can I Still E File My 2012 Taxes

Can i still e file my 2012 taxes Publication 596SP - Main Content Table of Contents Capítulo 1 —Requisitos para TodosRequisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Requisito 7 —Tiene que haber recibido ingreso del trabajo Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo CalificadoRequisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Requisito 10 —Usted no puede ser el hijo calificado de otra persona Capítulo 3 —Requisitos Si No Tiene un Hijo CalificadoRequisito 11 —Tiene que tener por lo menos 25 años de edad, pero menos de 65 años de edad Requisito 12 —No puede ser el dependiente de otra persona Requisito 13 —No puede ser el hijo calificado de otro contribuyente Requisito 14 —Tiene que haber vivido en los EE. Can i still e file my 2012 taxes UU. Can i still e file my 2012 taxes durante más de la mitad del año Capítulo 4 —Calcular y Reclamar el EIC Requisito 15 —Límites del ingreso del trabajo El IRS le Calculará el Crédito (EIC) Cómo Calcular Usted Mismo el EIC Anexo EIC Capítulo 5 —Denegación del EIC Formulario 8862(SP) ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Capítulo 6 —Ejemplos DetalladosEjemplo 1 —Sara Rojas Ejemplo 2 —Laura y Jorge Ramírez Capítulo 1 —Requisitos para Todos En este capítulo se explican los Requisitos 1 al 7. Can i still e file my 2012 taxes Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de esta publicación. Can i still e file my 2012 taxes Si usted cumple cada uno de los siete requisitos de este capítulo, lea el capítulo 2 o el capítulo 3 (el que le corresponda) para obtener información sobre otros requisitos que tiene que cumplir. Can i still e file my 2012 taxes Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Su ingreso bruto ajustado (AGI), tiene que ser menos de: $46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados, $43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados, $37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado o $14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene un hijo calificado. Can i still e file my 2012 taxes Ingreso bruto ajustado (AGI). Can i still e file my 2012 taxes   El ingreso bruto ajustado (AGI) es la cantidad que aparece en la línea 4 del Formulario 1040EZ, la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Can i still e file my 2012 taxes   Si su ingreso bruto ajustado (AGI) es igual o superior al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes No necesita leer el resto de la publicación. Can i still e file my 2012 taxes Ejemplo —Ingreso bruto ajustado (AGI) mayor al límite. Can i still e file my 2012 taxes Su ingreso bruto ajustado (AGI) es $38,550, usted es soltero y tiene un hijo calificado. Can i still e file my 2012 taxes No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) no es menos de $37,870. Can i still e file my 2012 taxes Sin embargo, si su estado civil para efectos de la declaración es casado que presenta una declaración conjunta, tal vez pueda reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) es menos de $43,210. Can i still e file my 2012 taxes Bienes gananciales. Can i still e file my 2012 taxes   Si está casado pero reúne los requisitos para presentar la declaración como cabeza de familia según ciertos requisitos especiales para contribuyentes casados que viven separados (vea el Requisito 3) y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados (AGI) incluyen la parte del salario tanto de usted como de su cónyuge. Can i still e file my 2012 taxes Esto difiere de los requisitos de los bienes gananciales correspondientes al Requisito 7. Can i still e file my 2012 taxes Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Para reclamar el crédito por ingreso del trabajo (EIC), usted (y su cónyuge, si presentan una declaración conjunta) tienen que tener un número de Seguro Social (SSN) válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). Can i still e file my 2012 taxes Todo hijo calificado indicado en el Anexo EIC también tiene que tener un número de Seguro Social (SSN) válido. Can i still e file my 2012 taxes (Vea el Requisito 8 si tiene un hijo calificado). Can i still e file my 2012 taxes Si su tarjeta de Seguro Social (o la de su cónyuge, si presentan una declaración conjunta) tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su número de Seguro Social (SSN) fue expedido para que usted (o su cónyuge) pudiera obtener un beneficio procedente de fondos del gobierno federal, no puede obtener el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Un ejemplo de beneficio procedente de fondos del gobierno federal es el seguro Medicaid. Can i still e file my 2012 taxes Si su tarjeta tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su condición migratoria ha cambiado de modo que ahora usted es ciudadano o residente permanente de los Estados Unidos, comuníquese con la Administración del Seguro Social para obtener una nueva tarjeta de Seguro Social que no tenga impresas dichas palabras. Can i still e file my 2012 taxes Si recibe la tarjeta nueva después de haber presentado su declaración, puede presentar una declaración enmendada mediante el Formulario 1040X, Amended U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Individual Income Tax Return (Declaración enmendada del impuesto personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Ciudadano de los Estados Unidos. Can i still e file my 2012 taxes   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social (SSN), tiene un número de Seguro Social válido. Can i still e file my 2012 taxes Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización (INS, por sus siglas en inglés) o del Departamento de Seguridad Nacional (DHS, por sus siglas en inglés). Can i still e file my 2012 taxes   Si su tarjeta de Seguro Social tiene impresas las palabras “Valid for work only with INS authorization” (Válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización) o las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene un número de Seguro Social (SSN) válido, pero sólo mientras dicha autorización esté vigente. Can i still e file my 2012 taxes El número de Seguro Social (SSN) no se incluye o es incorrecto. Can i still e file my 2012 taxes   Si el número de Seguro Social (SSN) de usted o de su cónyuge no se incluye en la declaración de impuestos o es incorrecto, es posible que no le concedan el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Otro número de identificación del contribuyente. Can i still e file my 2012 taxes    Usted no podrá reclamar el crédito por ingreso del trabajo (EIC) si en lugar de su número de Seguro Social (SSN) (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés). Can i still e file my 2012 taxes Los números de identificación del contribuyente individual (ITINs) son expedidos por el IRS a personas no ciudadanas de los Estados Unidos que no pueden obtener un número de Seguro Social (SSN). Can i still e file my 2012 taxes Si no tiene un número de Seguro Social (SSN). Can i still e file my 2012 taxes   Si no tiene un número de Seguro Social válido, escriba “No” al lado de la línea 64a (del Formulario 1040), de la línea 38a (del Formulario 1040A) o de la línea 8a (del Formulario 1040EZ). Can i still e file my 2012 taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Cómo obtener un número de Seguro Social (SSN). Can i still e file my 2012 taxes   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social (SSN), puede solicitarlo presentando el Formulario SS-5-SP, disponible en español (o el Formulario SS-5, en inglés) ante la Administración del Seguro Social. Can i still e file my 2012 taxes Puede obtener el Formulario SS-5-SP (o el Formulario SS-5, en inglés) en el sitio web www. Can i still e file my 2012 taxes socialsecurity. Can i still e file my 2012 taxes gov, en la oficina de la SSA más cercana o llamando a la SSA al 1-800-772-1213. Can i still e file my 2012 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Can i still e file my 2012 taxes   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no posee un número de Seguro Social (SSN), usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Can i still e file my 2012 taxes Puede obtener esta prórroga mediante la presentación del 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, Application for Automatic Extension of Time to File U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Individual Income Tax Return, en inglés). Can i still e file my 2012 taxes Para obtener más información, vea las instrucciones del Formulario 4868(SP) (o del Formulario 4868, en inglés). Can i still e file my 2012 taxes Presentar la declaración de impuestos dentro del plazo estipulado sin reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, en inglés, para reclamar el crédito por ingreso del trabajo. Can i still e file my 2012 taxes Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. Can i still e file my 2012 taxes Requisito 3 —Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado” Si está casado, por lo general, tiene que presentar una declaración conjunta para reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. Can i still e file my 2012 taxes Su cónyuge no vivió con usted. Can i still e file my 2012 taxes   Si está casado y su cónyuge no vivió en su hogar en ningún momento durante los últimos 6 meses del año, tal vez pueda presentar la declaración como cabeza de familia en lugar de casado que presenta la declaración por separado. Can i still e file my 2012 taxes En tal caso, podría reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Para obtener información detallada relacionada con la presentación de la declaración como cabeza de familia, vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información sobre la presentación de la declaración), en inglés. Can i still e file my 2012 taxes Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Si usted (o su cónyuge, si está casado) fue extranjero no residente durante alguna parte del año, no podrá reclamar el crédito por ingreso del trabajo a menos que su estado civil para efectos de la declaración sea casado que presenta una declaración conjunta. Can i still e file my 2012 taxes Puede usar ese estado civil para efectos de la declaración sólo si uno de los cónyuges es ciudadano estadounidense o extranjero residente y elige declarar al cónyuge no residente como residente estadounidense. Can i still e file my 2012 taxes En tal caso, se gravan los ingresos que usted y su cónyuge reciban a nivel nacional e internacional. Can i still e file my 2012 taxes Si necesita más información sobre esta opción, obtenga la Publicación 519, U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. Can i still e file my 2012 taxes Si usted (o su cónyuge, si está casado) fue extranjero no residente durante cualquier parte del año y su estado civil para efectos de la declaración no es casado que presenta una declaración conjunta, escriba “No” en la línea de puntos directamente a la derecha de la línea 64a (Formulario 1040) o en el espacio directamente a la izquierda de la línea 38a (Formulario 1040A). Can i still e file my 2012 taxes Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Usted no podrá reclamar el crédito por ingreso del trabajo si presenta el Formulario 2555, Foreign Earned Income (Ingresos procedentes del extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos procedentes del extranjero), ambos en inglés. Can i still e file my 2012 taxes Estos formularios se presentan para excluir del ingreso bruto los ingresos recibidos del extranjero o para deducir o excluir una cantidad por concepto de vivienda en el extranjero. Can i still e file my 2012 taxes Las posesiones de los Estados Unidos no se consideran países extranjeros. Can i still e file my 2012 taxes Vea la Publicación 54, Tax Guide for U. Can i still e file my 2012 taxes S. Can i still e file my 2012 taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los Estados Unidos que viven en el extranjero), en inglés, para obtener más información. Can i still e file my 2012 taxes Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos No puede reclamar el crédito por ingreso del trabajo (EIC) a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. Can i still e file my 2012 taxes Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito. Can i still e file my 2012 taxes Formulario 1040EZ. Can i still e file my 2012 taxes   Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de todo interés exento de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) en la línea 2. Can i still e file my 2012 taxes Formulario 1040A. Can i still e file my 2012 taxes   Si presenta el Formulario 1040A, sus ingresos de inversiones son el total de las cantidades de las líneas 8a (intereses tributables), 8b (intereses no tributables), 9a (dividendos ordinarios) y 10 (distribuciones de ganancias de capital) de ese formulario. Can i still e file my 2012 taxes Formulario 1040. Can i still e file my 2012 taxes   Si presenta el Formulario 1040, utilice la Hoja de Trabajo 1, que aparece en este capítulo, para calcular sus ingresos de inversiones. Can i still e file my 2012 taxes    Hoja de Trabajo 1: Ingresos Procedentes de Inversiones si Presenta el Formulario 1040 Use esta hoja de trabajo para calcular los ingresos procedentes de inversiones para propósitos del crédito por ingreso del trabajo (EIC) cuando presente el Formulario 1040. Can i still e file my 2012 taxes Intereses y Dividendos         1. Can i still e file my 2012 taxes Anote toda cantidad de la línea 8a del Formulario 1040. Can i still e file my 2012 taxes 1. Can i still e file my 2012 taxes   2. Can i still e file my 2012 taxes Anote toda cantidad de la línea 8b del Formulario 1040, más toda cantidad de la línea 1b del Formulario 8814. Can i still e file my 2012 taxes 2. Can i still e file my 2012 taxes   3. Can i still e file my 2012 taxes Anote toda cantidad de la línea 9a del Formulario 1040. Can i still e file my 2012 taxes 3. Can i still e file my 2012 taxes   4. Can i still e file my 2012 taxes Anote la cantidad de la línea 21 del Formulario 1040 proveniente del Formulario 8814, si presenta dicho formulario para declarar los ingresos de intereses y dividendos de su hijo en la declaración de impuestos suya. Can i still e file my 2012 taxes (Si su hijo recibió un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska), use la Hoja de Trabajo 2, más adelante, para calcular la cantidad que tiene que anotar en esta línea). Can i still e file my 2012 taxes 4. Can i still e file my 2012 taxes   Ingresos Netos de Ganancias de Capital         5. Can i still e file my 2012 taxes Anote la cantidad de la línea 13 del Formulario 1040. Can i still e file my 2012 taxes Si la cantidad que aparece en esa línea es una pérdida, anote -0-. Can i still e file my 2012 taxes 5. Can i still e file my 2012 taxes       6. Can i still e file my 2012 taxes Anote toda ganancia que aparezca en la línea 7 del Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. Can i still e file my 2012 taxes Si la cantidad de esa línea es una pérdida, anote -0-. Can i still e file my 2012 taxes (Pero si usted llenó las líneas 8 y 9 del Formulario 4797, anote la cantidad de la línea 9 en su lugar). Can i still e file my 2012 taxes 6. Can i still e file my 2012 taxes       7. Can i still e file my 2012 taxes Reste la cantidad de la línea 6 de la cantidad de la línea 5 de esta hoja de trabajo. Can i still e file my 2012 taxes (Si el resultado es menos de cero, anote -0-). Can i still e file my 2012 taxes 7. Can i still e file my 2012 taxes   Regalías e Ingresos por Alquiler de Bienes Inmuebles/Muebles         8. Can i still e file my 2012 taxes Anote todo ingreso de regalías de la línea 23b del Anexo E más todo ingreso que haya recibido del alquiler de bienes inmuebles/muebles que aparezca en la línea 21 del Formulario 1040. Can i still e file my 2012 taxes 8. Can i still e file my 2012 taxes       9. Can i still e file my 2012 taxes Anote la cantidad de todo gasto que aparezca en la línea 20 del Anexo E, relacionado con el ingreso de regalías, más todo gasto del alquiler de bienes inmuebles/muebles deducido en la línea 36 del Formulario 1040 9. Can i still e file my 2012 taxes       10. Can i still e file my 2012 taxes Reste la cantidad de la línea 9 de esta hoja de trabajo de la cantidad de la línea 8. Can i still e file my 2012 taxes (Si el resultado es menos de cero, anote -0-). Can i still e file my 2012 taxes 10. Can i still e file my 2012 taxes   Actividades Pasivas         11. Can i still e file my 2012 taxes Anote el total de todos los ingresos netos provenientes de empresas de actividades pasivas (tales como los ingresos incluidos en la línea 26, 29a (col. Can i still e file my 2012 taxes (g)), 34a (col. Can i still e file my 2012 taxes (d)), o 40 del Anexo E). Can i still e file my 2012 taxes  Vea más adelante las instrucciones para las líneas 11  y 12. Can i still e file my 2012 taxes 11. Can i still e file my 2012 taxes       12. Can i still e file my 2012 taxes Anote el total de toda pérdida de actividades pasivas (como pérdidas incluidas en la línea 26, 29b (col. Can i still e file my 2012 taxes (f)), 34b (col. Can i still e file my 2012 taxes (c)) o 40 del Anexo E). Can i still e file my 2012 taxes Vea más adelante las instrucciones para las líneas 11 y 12. Can i still e file my 2012 taxes 12. Can i still e file my 2012 taxes       13. Can i still e file my 2012 taxes Sume las cantidades de las líneas 11 y 12 de esta hoja de trabajo. Can i still e file my 2012 taxes (Si el resultado es menos de cero, anote -0-). Can i still e file my 2012 taxes 13. Can i still e file my 2012 taxes   14. Can i still e file my 2012 taxes Sume las cantidades de las líneas 1, 2, 3, 4, 7, 10 y 13. Can i still e file my 2012 taxes Anote la suma total. Can i still e file my 2012 taxes Éste es su ingreso de inversiones. Can i still e file my 2012 taxes 14. Can i still e file my 2012 taxes   15. Can i still e file my 2012 taxes ¿Es la cantidad de la línea 14 más de $3,300? ❑ Sí. Can i still e file my 2012 taxes Usted no puede reclamar el crédito. Can i still e file my 2012 taxes  ❑ No. Can i still e file my 2012 taxes Continúe al Paso 3 de las instrucciones del Formulario 1040 para las líneas 64a y 64b para saber si puede reclamar el crédito (a menos que utilice esta publicación para saber si puede reclamar el crédito; en ese caso, pase al Requisito 7, que aparece más adelante). Can i still e file my 2012 taxes       Instrucciones para las líneas 11 y 12. Can i still e file my 2012 taxes Al calcular la cantidad que deberá anotar en las líneas 11 y 12, no tome en cuenta ingreso (o pérdida) alguno de regalías incluido en la línea 26 del Anexo E ni alguna cantidad incluida en su ingreso del trabajo. Can i still e file my 2012 taxes Para saber si el ingreso que aparece en la línea 26 o en la línea 40 del Anexo E es producto de una actividad pasiva, vea las instrucciones del Anexo E. Can i still e file my 2012 taxes Si alguna parte del ingreso (o de la pérdida) derivado del alquiler de bienes raíces incluido en la línea 26 del Anexo E no es producto de una actividad pasiva, escriba “NPA” (not passive activity) (ninguna actividad pasiva) y la cantidad de ese ingreso (o pérdida) en la línea de puntos suspensivos de la línea 26. Can i still e file my 2012 taxes Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 Complete esta hoja de trabajo sólo si el Formulario 8814 incluye un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). Can i still e file my 2012 taxes Nota: Complete una Hoja de Trabajo 2 por separado para cada Formulario 8814. Can i still e file my 2012 taxes     1. Can i still e file my 2012 taxes Anote la cantidad de la línea 2a del Formulario 8814. Can i still e file my 2012 taxes 1. Can i still e file my 2012 taxes   2. Can i still e file my 2012 taxes Anote la cantidad de la línea 2b del Formulario 8814. Can i still e file my 2012 taxes 2. Can i still e file my 2012 taxes   3. Can i still e file my 2012 taxes Reste la cantidad de la línea 2 de la cantidad de la línea 1. Can i still e file my 2012 taxes 3. Can i still e file my 2012 taxes   4. Can i still e file my 2012 taxes Anote la cantidad de la línea 1a del Formulario 8814. Can i still e file my 2012 taxes 4. Can i still e file my 2012 taxes   5. Can i still e file my 2012 taxes Sume las cantidades de las líneas 3 y 4. Can i still e file my 2012 taxes 5. Can i still e file my 2012 taxes   6. Can i still e file my 2012 taxes Anote la cantidad del dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de su hijo. Can i still e file my 2012 taxes 6. Can i still e file my 2012 taxes   7. Can i still e file my 2012 taxes Divida la cantidad de la línea 6 por la cantidad de la línea 5. Can i still e file my 2012 taxes Anote el resultado como número decimal (redondeado por lo menos a tres decimales). Can i still e file my 2012 taxes 7. Can i still e file my 2012 taxes   8. Can i still e file my 2012 taxes Anote la cantidad de la línea 12 del Formulario 8814. Can i still e file my 2012 taxes 8. Can i still e file my 2012 taxes   9. Can i still e file my 2012 taxes Multiplique la cantidad de la línea 7 por la cantidad de la línea 8. Can i still e file my 2012 taxes 9. Can i still e file my 2012 taxes   10. Can i still e file my 2012 taxes Reste la cantidad de la línea 9 de la cantidad de la línea 8. Can i still e file my 2012 taxes Anote el resultado en la línea 4 de la Hoja de Trabajo 1. Can i still e file my 2012 taxes 10. Can i still e file my 2012 taxes     (Si presenta más de un Formulario 8814, anote en la línea 4 de la Hoja de Trabajo 1 la suma total de las cantidades de la línea 10 de todas las Hojas de Trabajo 2). Can i still e file my 2012 taxes     Ejemplo —llenando la hoja de trabajo 2. Can i still e file my 2012 taxes Su hijo de 10 años recibió $400 en intereses tributables, un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de $1,000 y dividendos ordinarios de $1,100, de los cuales $500 son dividendos calificados (que reúnen los requisitos). Can i still e file my 2012 taxes Usted opta por declarar estos ingresos en su declaración de impuestos. Can i still e file my 2012 taxes Anota $400 en la línea 1a del Formulario 8814, $2,100 ($1,000 + $1,100) en la línea 2a y $500 en la línea 2b. Can i still e file my 2012 taxes Después de llenar las líneas 4 a 11 inclusive, anota $400 en la línea 12 del Formulario 8814 y en la línea 21 del Formulario 1040. Can i still e file my 2012 taxes En la Hoja de Trabajo 2, anota $2,100 en la línea 1, $500 en la línea 2, $1,600 en la línea 3, $400 en la línea 4, $2,000 en la línea 5, $1,000 en la línea 6, 0. Can i still e file my 2012 taxes 500 en la línea 7, $400 en la línea 8, $200 en la línea 9 y $200 en la línea 10. Can i still e file my 2012 taxes Usted entonces tiene que anotar $200 en la línea 4 de la Hoja de Trabajo 1. Can i still e file my 2012 taxes Requisito 7 —Tiene que haber recibido ingreso del trabajo Este crédito se llama "el crédito por ingreso del trabajo" porque para tener derecho al mismo, usted tiene que trabajar y recibir ingresos del trabajo. Can i still e file my 2012 taxes Si está casado y presenta una declaración conjunta, cumple este requisito si por lo menos uno de los cónyuges trabaja y recibe ingresos del trabajo. Can i still e file my 2012 taxes Si usted es empleado, el ingreso del trabajo incluye todo ingreso tributable que reciba de su empleador. Can i still e file my 2012 taxes El Requisito 15 contiene información que le ayudará a calcular la cantidad de sus ingresos del trabajo. Can i still e file my 2012 taxes Si trabaja por cuenta propia o es empleado estatutario, calculará sus ingresos del trabajo en la Hoja de Trabajo B del Crédito por Ingreso del Trabajo (EIC) que se encuentra en las instrucciones del Formulario 1040, en inglés. Can i still e file my 2012 taxes Ingreso del Trabajo El ingreso del trabajo incluye las siguientes clases de ingresos: Salarios, sueldos, propinas y otra paga tributable del empleado. Can i still e file my 2012 taxes La paga del empleado es ingreso del trabajo sólo si es tributable (está sujeta a impuestos). Can i still e file my 2012 taxes La paga del empleado no tributable, tales como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no son ingresos del trabajo. Can i still e file my 2012 taxes Pero hay una excepción para la paga no tributable por combate, la cual puede optar por incluir en el ingreso del trabajo, tal como se explica más adelante. Can i still e file my 2012 taxes Ingresos netos del trabajo por cuenta propia. Can i still e file my 2012 taxes Ingreso bruto recibido como empleado estatutario. Can i still e file my 2012 taxes Salarios, sueldos y propinas. Can i still e file my 2012 taxes    A usted se le informa de los salarios, sueldos y propinas que recibió por su trabajo en el recuadro 1 del Formulario W-2. Can i still e file my 2012 taxes Usted tiene que declararlos en la línea 1 (del Formulario 1040EZ) o la línea 7 (de los Formularios 1040A y 1040). Can i still e file my 2012 taxes Opción de incluir la paga no tributable por combate. Can i still e file my 2012 taxes   Usted puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito por ingreso del trabajo. Can i still e file my 2012 taxes La cantidad de esta paga debe aparecer en el recuadro 12 del Formulario W-2, con el código Q. Can i still e file my 2012 taxes Al incluir la paga no tributable por combate en el ingreso del trabajo, su crédito por ingreso del trabajo (EIC) puede aumentar o disminuir. Can i still e file my 2012 taxes Para más información, vea Paga no tributable por combate, en el capítulo 4. Can i still e file my 2012 taxes Ingresos netos del trabajo por cuenta propia. Can i still e file my 2012 taxes   Es posible que haya recibido ingresos netos del trabajo por cuenta propia si: Es dueño de un negocio propio o Es ministro o miembro de una orden religiosa. Can i still e file my 2012 taxes Vivienda de un ministro de una orden religiosa. Can i still e file my 2012 taxes   El valor del alquiler de una casa o de una asignación para vivienda provista a un ministro de una orden religiosa como parte de su salario, por lo general, no está sujeto al impuesto sobre los ingresos pero sí se incluye en las ganancias netas del trabajo por cuenta propia. Can i still e file my 2012 taxes Por tal motivo, dicho valor se incluye en los ingresos del trabajo para fines del crédito por ingreso del trabajo (excepto en ciertos casos descritos en los Formulario 4361 ó 4029 Aprobado, más adelante). Can i still e file my 2012 taxes Empleado estatutario. Can i still e file my 2012 taxes   Usted es empleado estatutario si recibió un Formulario W-2 en el cual el recuadro titulado “Statutory employee” (Empleado estatutario) (recuadro 13) está marcado. Can i still e file my 2012 taxes Tiene que declarar sus ingresos y gastos como empleado estatutario en el Anexo C o C-EZ (del Formulario 1040). Can i still e file my 2012 taxes Beneficios sindicales por huelga. Can i still e file my 2012 taxes   Los beneficios por huelga que paga un sindicato a sus miembros son ingresos del trabajo. Can i still e file my 2012 taxes Formulario 4361 ó 4029 Aprobado Esta sección es para las personas que tengan uno de los siguientes formularios aprobado: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud para la exención del pago del impuesto sobre el trabajo por cuenta propia para los ministros, miembros de órdenes religiosas y practicantes de la Ciencia Cristiana), en inglés, o Formulario 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits (Solicitud para la exención del pago de los impuestos al Seguro Social y al Medicare y la renuncia a beneficios), en inglés. Can i still e file my 2012 taxes Cada formulario aprobado exime ciertos ingresos del pago de los impuestos de Seguro Social. Can i still e file my 2012 taxes Se explica a continuación cada formulario en términos de lo que se considera o no ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Formulario 4361. Can i still e file my 2012 taxes   Sea que usted tenga o no un Formulario 4361 aprobado, las cantidades que recibió por celebrar oficios religiosos como empleado se consideran ingreso del trabajo. Can i still e file my 2012 taxes Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. Can i still e file my 2012 taxes Una asignación no tributable para vivienda o el valor de alquiler no tributable de una vivienda no se considera ingreso del trabajo. Can i still e file my 2012 taxes Además, las cantidades que recibió por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingreso del trabajo. Can i still e file my 2012 taxes Ejemplos de esto son los honorarios por oficiar matrimonios y pronunciar discursos. Can i still e file my 2012 taxes Formulario 4029. Can i still e file my 2012 taxes   Sea que usted tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y otra remuneración tributable como empleado se consideran ingresos del trabajo. Can i still e file my 2012 taxes Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. Can i still e file my 2012 taxes Además, al calcular dicho ingreso, no reste las pérdidas que aparezcan en los Anexos C, C-EZ o F de los salarios anotados en la línea 7 del Formulario 1040. Can i still e file my 2012 taxes Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios que reciba de su empleador del plan de jubilación por incapacidad se consideran ingresos del trabajo hasta que usted cumpla la edad mínima de jubilación. Can i still e file my 2012 taxes La edad mínima de jubilación, por lo general, es la edad a partir de la cual habría podido recibir una pensión o anualidad si no hubiese estado incapacitado. Can i still e file my 2012 taxes Tiene que declarar los pagos tributables por incapacidad en la línea 7 del Formulario 1040 o del Formulario 1040A hasta alcanzar la edad mínima de jubilación. Can i still e file my 2012 taxes Los pagos por concepto de pensión se vuelven tributables el día siguiente al día en que usted cumpla la edad mínima de jubilación, pero no se consideran ingreso del trabajo. Can i still e file my 2012 taxes Anote los pagos tributables de una pensión en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Can i still e file my 2012 taxes Pagos del seguro por incapacidad. Can i still e file my 2012 taxes   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. Can i still e file my 2012 taxes No importa si ha cumplido o no la edad mínima de jubilación. Can i still e file my 2012 taxes Si tiene una póliza a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código de pago “J”. Can i still e file my 2012 taxes Ingresos que no se Consideran Ingresos del Trabajo Algunos tipos de ingresos que no son ingreso del trabajo incluyen intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluidos los beneficios por incapacidad), pensión alimenticia del cónyuge separado o divorciado y para hijos menores, beneficios de bienestar social, compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza y beneficios pagados a los veteranos, incluidos pagos de rehabilitación hechos por el Departamento de Veteranos. Can i still e file my 2012 taxes No incluya ninguno de estos tipos de ingresos en sus ingresos del trabajo. Can i still e file my 2012 taxes Ingresos recibidos como recluso en una institución penal. Can i still e file my 2012 taxes   Las cantidades recibidas por el trabajo realizado mientras estaba recluido en una institución penal no se consideran ingresos del trabajo al calcular el crédito por ingreso del trabajo. Can i still e file my 2012 taxes Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención temporal (halfway house). Can i still e file my 2012 taxes Pagos de bienestar social a cambio de actividades laborales. Can i still e file my 2012 taxes   Los pagos no tributables de bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Éstos son pagos en efectivo que ciertas personas reciben de una agencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas) (TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) prácticas laborales (incluidas la remodelación o reparación de viviendas públicas) si no hay suficientes plazas disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. Can i still e file my 2012 taxes Bienes gananciales. Can i still e file my 2012 taxes   Si usted está casado pero reúne los requisitos para presentar la declaración como cabeza de familia de acuerdo con ciertos requisitos especiales correspondientes a contribuyentes casados que viven aparte (vea el Requisito 3) y vive en un estado donde rigen leyes de bienes gananciales, sus ingresos del trabajo para propósitos del crédito por ingreso del trabajo (EIC) no incluyen ninguna cantidad ganada por su cónyuge si se considera que dicha cantidad le pertenece a usted de acuerdo con esas leyes. Can i still e file my 2012 taxes Esa cantidad no se considera ingresos del trabajo para propósitos del crédito EIC, aunque usted tenga que incluirla en sus ingresos brutos en la declaración de impuestos. Can i still e file my 2012 taxes Sus ingresos del trabajo incluyen toda la cantidad que ganó, aun cuando parte de ella se considere que pertenece a su cónyuge de acuerdo con las leyes de bienes gananciales del estado en el que vive usted. Can i still e file my 2012 taxes Pareja o sociedad doméstica en Nevada, Washington y California. Can i still e file my 2012 taxes   Si usted se ha registrado como pareja o sociedad doméstica en los estados de Nevada, Washington o California (o como cónyuges del mismo sexo en California), las mismas reglas aplican. Can i still e file my 2012 taxes Su ingreso del trabajo para propósitos del crédito de ingreso por el trabajo (EIC) no incluye ninguna cantidad ganada por su pareja (socio domestico) o cónyuge del mismo sexo. Can i still e file my 2012 taxes Su ingreso del trabajo incluye la cantidad completa que usted ha ganado. Can i still e file my 2012 taxes Vea la Publicación 555, en inglés, para más detalles. Can i still e file my 2012 taxes Pagos del Programa del Fondo de Conservación (CRP, por sus siglas en inglés). Can i still e file my 2012 taxes   Si estaba recibiendo beneficios del Seguro Social por jubilación o incapacidad durante el período en el que recibió pagos CRP, dichos pagos no se consideran ingresos derivados del trabajo para fines del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Paga militar no tributable. Can i still e file my 2012 taxes   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para la vivienda (BAH, por sus siglas en inglés) y la asignación básica para el sustento (BAS, por sus siglas en inglés). Can i still e file my 2012 taxes Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. Can i still e file my 2012 taxes    Paga por combate. Can i still e file my 2012 taxes Usted puede optar por incluir su paga no tributable por combate en sus ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Vea Paga no tributable por combate, en el capítulo 4. Can i still e file my 2012 taxes Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Si ha cumplido todos los requisitos del capítulo 1, utilice este capítulo para determinar si tiene un hijo calificado. Can i still e file my 2012 taxes Este capítulo trata los Requisitos 8 a 10. Can i still e file my 2012 taxes Usted tiene que cumplir con estos tres requisitos, así como los que aparecen en los capítulos 1 y 4, para tener derecho al crédito por ingreso del trabajo (EIC) con un hijo calificado. Can i still e file my 2012 taxes Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo (EIC) con un hijo calificado. Can i still e file my 2012 taxes (No puede presentar el Formulario 1040EZ). Can i still e file my 2012 taxes Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. Can i still e file my 2012 taxes Si cumple todos los requisitos del capítulo 1 y los de este capítulo, lea el capítulo 4 para saber cuál es el siguiente paso. Can i still e file my 2012 taxes Ningún hijo calificado. Can i still e file my 2012 taxes   Si no cumple el Requisito 8, no tiene un hijo calificado. Can i still e file my 2012 taxes Lea el capítulo 3 para saber si puede obtener el crédito por ingreso del trabajo sin tener un hijo calificado. Can i still e file my 2012 taxes Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. Can i still e file my 2012 taxes Los cuatro requisitos son de: Parentesco, Edad, Residencia y Declaración conjunta. Can i still e file my 2012 taxes Los cuatro requisitos se resumen en la Figura 1. Can i still e file my 2012 taxes Los párrafos siguientes contienen más información sobre cada requisito. Can i still e file my 2012 taxes Requisito de Parentesco Para ser su hijo calificado, el hijo tiene que ser su: Hijo, hija, hijastro, hijastra, hijo o hija de crianza o un descendiente de cualesquiera de ellos (por ejemplo, su nieto o nieta) o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualesquiera de ellos (por ejemplo, su sobrino o sobrina). Can i still e file my 2012 taxes Las siguientes definiciones clarifican el requisito de parentesco. Can i still e file my 2012 taxes Hijo adoptivo. Can i still e file my 2012 taxes   Un hijo adoptivo siempre se trata como hijo propio. Can i still e file my 2012 taxes El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su tutela para ser legalmente adoptado. Can i still e file my 2012 taxes Hijo de crianza. Can i still e file my 2012 taxes   Para propósitos del crédito por ingreso del trabajo (EIC), una persona es su hijo de crianza si el hijo ha sido puesto bajo su custodia por una agencia de adopciones autorizada o por sentencia, decreto u otra orden de un tribunal con jurisdicción competente. Can i still e file my 2012 taxes (Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. Can i still e file my 2012 taxes También incluye una organización exenta de impuestos con licencia del estado. Can i still e file my 2012 taxes Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal estadounidense para colocar niños indios). Can i still e file my 2012 taxes Ejemplo. Can i still e file my 2012 taxes Diana, que tiene 12 años, fue puesta bajo su cuidado hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. Can i still e file my 2012 taxes Diana es su hija de crianza. Can i still e file my 2012 taxes Figura 1. Can i still e file my 2012 taxes Requisitos para ser Hijo Calificado Please click here for the text description of the image. Can i still e file my 2012 taxes Requisitos si Tiene un Hijo Calificado Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013, ser estudiante, y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta) o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. Can i still e file my 2012 taxes Los siguientes ejemplos y definiciones aclaran el requisito de edad. Can i still e file my 2012 taxes Ejemplo 1: Hijo que no es menor de 19 años de edad. Can i still e file my 2012 taxes Su hijo cumplió 19 años de edad el 10 de diciembre. Can i still e file my 2012 taxes A menos que él estuviera total y permanentemente incapacitado o fuera estudiante, no es hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. Can i still e file my 2012 taxes Ejemplo 2: Hijo que no es más joven que usted o que su cónyuge. Can i still e file my 2012 taxes Su hermano, que tiene 23 años de edad, un estudiante a tiempo completo y soltero, vive con usted y el cónyuge de usted. Can i still e file my 2012 taxes Su hermano no está incapacitado. Can i still e file my 2012 taxes Tanto usted como su cónyuge tienen 21 años de edad y presentan una declaración de impuestos conjunta. Can i still e file my 2012 taxes Su hermano no es su hijo calificado porque no es más joven que usted o que el cónyuge de usted. Can i still e file my 2012 taxes Ejemplo 3: Hijo que es más joven que el cónyuge de usted, pero no menor que usted. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 2, excepto que el cónyuge de usted tiene 25 años de edad. Can i still e file my 2012 taxes Debido a que su hermano es más joven que el cónyuge de usted, él es su hijo calificado, aunque no es menor que usted. Can i still e file my 2012 taxes Definición de estudiante. Can i still e file my 2012 taxes   Para considerarse estudiante, durante una parte de cada uno de cualesquiera 5 meses naturales del año natural, su hijo tiene que ser: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y un estudiantado regular en la escuela o Un estudiante que toma un curso, a tiempo completo, de adiestramiento agrícola ofrecido por una escuela descrita en el apartado 1 anterior o por un gobierno estatal, de condado o local. Can i still e file my 2012 taxes   Los 5 meses naturales no tienen que ser consecutivos. Can i still e file my 2012 taxes   Un estudiante a tiempo completo es un estudiante matriculado en un número de horas o en cursos que la escuela considera asistencia a tiempo completo. Can i still e file my 2012 taxes Definición de escuela. Can i still e file my 2012 taxes   Una escuela puede ser primaria, secundaria, un colegio o una universidad, o puede ser técnica, laboral o mecánica. Can i still e file my 2012 taxes Sin embargo, los cursos de capacitación en el empleo, escuelas por correspondencia y las escuelas que ofrecen cursos sólo por Internet no se consideran escuelas para propósito del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Estudiantes de escuela secundaria vocacional. Can i still e file my 2012 taxes   Los estudiantes que trabajen en empleos de adiestramiento cooperativo en industrias privadas como parte del programa normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. Can i still e file my 2012 taxes Total y permanentemente incapacitado. Can i still e file my 2012 taxes   Su hijo está total y permanentemente incapacitado si le corresponden las dos condiciones siguientes: Él o ella no puede dedicarse a ninguna actividad lucrativa considerable a causa de una condición física o mental. Can i still e file my 2012 taxes Un médico determina que la condición ha durado o se espera que dure de manera continua por lo menos un año o que puede causarle la muerte. Can i still e file my 2012 taxes Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. Can i still e file my 2012 taxes Las siguientes definiciones aclaran el requisito de residencia. Can i still e file my 2012 taxes Estados Unidos. Can i still e file my 2012 taxes   Esto abarca los 50 estados y el Distrito de Columbia. Can i still e file my 2012 taxes No se incluyen Puerto Rico ni las posesiones de los Estados Unidos tales como Guam. Can i still e file my 2012 taxes Albergues para personas sin hogar. Can i still e file my 2012 taxes   Su hogar puede estar en cualquier lugar donde usted viva habitualmente. Can i still e file my 2012 taxes No necesita vivir en un hogar tradicional. Can i still e file my 2012 taxes Por ejemplo, si su hijo vivió con usted durante más de la mitad del año en uno o más albergues para personas sin hogar, su hijo cumple el requisito de residencia. Can i still e file my 2012 taxes Personal militar destacado fuera de los Estados Unidos. Can i still e file my 2012 taxes   Para propósitos del crédito por ingreso del trabajo (EIC), al personal militar destacado fuera de los Estados Unidos en servicio activo prolongado se le considera como si hubiera vivido en los Estados Unidos durante ese período de servicio. Can i still e file my 2012 taxes Servicio activo prolongado. Can i still e file my 2012 taxes   Servicio activo prolongado significa que usted ha sido llamado u ordenado a prestar servicio militar por un período indefinido de tiempo o por un período de más de 90 días. Can i still e file my 2012 taxes Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado activo aunque no preste servicio por un período de más de 90 días. Can i still e file my 2012 taxes Nacimiento o fallecimiento de un hijo. Can i still e file my 2012 taxes   Un hijo que nació o falleció en 2013 es tratado como si hubiera vivido con usted durante más de la mitad del año 2013 si su hogar fue también el del hijo durante más de la mitad del tiempo que estuvo vivo ese año. Can i still e file my 2012 taxes Ausencias temporales. Can i still e file my 2012 taxes   El tiempo que usted o su hijo se encuentre temporalmente ausente del hogar, debido a una circunstancia especial (fuera de lo común), se cuenta como tiempo que vivió con usted. Can i still e file my 2012 taxes Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. Can i still e file my 2012 taxes Hijo secuestrado. Can i still e file my 2012 taxes   A un hijo secuestrado se le trata como si hubiera vivido con usted durante más de la mitad del año si vivió con usted durante más de la mitad de la parte del año antes de la fecha en que ocurrió el secuestro. Can i still e file my 2012 taxes Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de su familia o de la del hijo. Can i still e file my 2012 taxes Este trato corresponde a todos los años transcurridos hasta que devuelvan al hijo. Can i still e file my 2012 taxes Sin embargo, el último año en que esto se puede aplicar es en el que primero ocurra una de las siguientes circunstancias: El año en que se determine que el hijo está muerto o El año en que el hijo hubiera cumplido 18 años de edad. Can i still e file my 2012 taxes   Si su hijo calificado fue secuestrado y cumple estos requisitos, escriba “KC”, en vez de un número, en la línea 6 del Anexo EIC. Can i still e file my 2012 taxes Requisito de Declaración Conjunta Para cumplir con este requisito, el hijo no puede presentar una declaración conjunta para el año. Can i still e file my 2012 taxes Excepción. Can i still e file my 2012 taxes   Una excepción al requisito de declaración conjunta es aplicable si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos o pagos de impuesto estimado. Can i still e file my 2012 taxes Ejemplo 1: Hija que presenta una declaración conjunta. Can i still e file my 2012 taxes Usted le proveyó manutención a su hija de 18 años de edad y ella vivió con usted durante todo el año mientras el cónyuge de ella estaba en las Fuerzas Armadas. Can i still e file my 2012 taxes Él ganó $25,000 en ingreso ese año. Can i still e file my 2012 taxes La pareja presenta una declaración conjunta. Can i still e file my 2012 taxes Debido a que su hija y su cónyuge presentan una declaración conjunta, ella no es su hija calificada. Can i still e file my 2012 taxes Ejemplo 2: Hijo que presenta una declaración conjunta para reclamar un reembolso de los impuestos retenidos. Can i still e file my 2012 taxes Su hijo de 18 años de edad y su cónyuge de 17 años de edad recibieron $800 de ingresos de trabajos a tiempo parcial y no tuvieron otro tipo de ingresos. Can i still e file my 2012 taxes No tienen hijos. Can i still e file my 2012 taxes Ninguno tiene que presentar una declaración de impuestos. Can i still e file my 2012 taxes Debido a que les retuvieron impuestos de su paga, ellos presentan una declaración conjunta sólo para reclamar el reembolso de los impuestos retenidos. Can i still e file my 2012 taxes La excepción del requisito de la declaración conjunta les corresponde; de esta manera su hijo podría ser su hijo calificado si todos los demás requisitos se cumplen. Can i still e file my 2012 taxes Ejemplo 3: Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para Estadounidenses (American Opportunity Tax Credit). Can i still e file my 2012 taxes Los hechos son similares al Ejemplo 2, excepto que no le retuvieron impuestos de la paga de su hijo. Can i still e file my 2012 taxes Ni a su hijo ni a su cónyuge se les requiere presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar los $124 del American Opportunity Tax Credit (Crédito tributario de oportunidad para Estadounidenses), en inglés, y obtener el reembolso de esa cantidad. Can i still e file my 2012 taxes Ya que la razón por la que presentan la declaración es para reclamar el crédito tributario de oportunidad para Estadounidenses, no la están presentando solamente para reclamar un reembolso de impuestos retenidos o pagos de impuestos estimados. Can i still e file my 2012 taxes La excepción al requisito de declaración conjunta no aplica; por lo tanto, su hijo no es su hijo calificado. Can i still e file my 2012 taxes Hijo casado. Can i still e file my 2012 taxes   Aun si su hijo no presenta una declaración conjunta, si su hijo estaba casado al final del año, él o ella no puede ser su hijo calificado a menos que: Usted puede reclamar una exención por su hijo o La razón por la cual usted no reclama una exención por su hijo es que usted le permite al otro padre que reclame la exención basándose en el Requisito especial para padres divorciados o separados (o que viven aparte) como se explica más adelante. Can i still e file my 2012 taxes    Número de Seguro Social Su hijo calificado tiene que tener un número de Seguro Social (SSN, por sus siglas en inglés) válido, a menos que haya nacido y fallecido en 2013 y usted adjunta a su declaración una copia del acta de nacimiento, certificado de defunción o expedientes del hospital que muestren que el hijo nació vivo. Can i still e file my 2012 taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC) basado en un hijo calificado si: El número de Seguro Social (SSN) de su hijo calificado no aparece en la declaración de impuestos o es incorrecto, La tarjeta de Seguro Social de su hijo calificado indica que no es válida para empleo (“Not valid for employment”) y fue expedida para obtener beneficios procedentes de fondos del gobierno federal o En lugar de un número de Seguro Social (SSN), su hijo calificado tiene: Un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos y que no puede obtener un número de Seguro Social (SSN) o Un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social (SSN) para el niño que van a adoptar hasta que la adopción se finalice. Can i still e file my 2012 taxes   Si tiene más de un hijo calificado y solamente uno de ellos tiene un número de Seguro Social (SSN) válido, sólo puede usar ese hijo para reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Para obtener más información sobre el número de Seguro Social, vea el Requisito 2. Can i still e file my 2012 taxes Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Algunas veces un hijo cumple los requisitos para ser el hijo calificado de más de una persona. Can i still e file my 2012 taxes No obstante, sólo una de dichas personas puede tratar a ese hijo como hijo calificado y reclamar todos los siguientes beneficios tributarios (siempre que la persona cumpla los requisitos para cada beneficio): La exención por el hijo. Can i still e file my 2012 taxes El crédito tributario por hijos. Can i still e file my 2012 taxes El estado civil de cabeza de familia para efectos de la declaración. Can i still e file my 2012 taxes El crédito por gastos del cuidado de menores y dependientes. Can i still e file my 2012 taxes La exclusión por beneficios del cuidado de dependientes. Can i still e file my 2012 taxes El crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes La otra persona no puede obtener ninguno de estos beneficios basado en este hijo calificado. Can i still e file my 2012 taxes En otras palabras, usted y la otra persona no pueden acordar dividir estos beneficios entre ustedes. Can i still e file my 2012 taxes La otra persona no puede reclamar ninguno de estos seis beneficios tributarios a menos que él o ella tenga otro hijo calificado. Can i still e file my 2012 taxes Las reglas del desempate (que se explican a continuación) muestran quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. Can i still e file my 2012 taxes Sin embargo, las reglas del desempate no corresponden si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. Can i still e file my 2012 taxes Reglas del desempate. Can i still e file my 2012 taxes   Para determinar quién puede reclamar a un hijo como hijo calificado y reclamar los seis beneficios tributarios mencionados anteriormente, las reglas del desempate a continuación son aplicables: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo será tratado como el hijo calificado de dicha persona. Can i still e file my 2012 taxes Si los padres presentan una declaración conjunta y reclaman al hijo como hijo calificado, el hijo será tratado como el hijo calificado de los padres. Can i still e file my 2012 taxes Si los padres no presentan una declaración conjunta juntos pero ambos padres reclaman al hijo como hijo calificado, el IRS (por sus siglas en inglés) tratará al hijo como hijo calificado del padre con quien el hijo vivió más tiempo durante el año. Can i still e file my 2012 taxes Si el hijo vivió con cada padre por la misma cantidad de tiempo, el IRS va a tratar al hijo como hijo calificado del padre con el ingreso bruto ajustado (AGI, por sus siglas en inglés) mayor para el año. Can i still e file my 2012 taxes Si ninguno de los padres puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona con el AGI mayor para ese año. Can i still e file my 2012 taxes Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como el hijo calificado de la persona que tenga el AGI mayor para el año, pero sólo si el AGI de esa persona es mayor que el AGI de cualquiera de los padres que pueda reclamar al hijo calificado. Can i still e file my 2012 taxes Si los padres del hijo presentan una declaración conjunta, entre ellos, pueden aplicar este requisito tratando su AGI total como si se hubiese dividido por partes iguales entre ellos. Can i still e file my 2012 taxes Vea el Ejemplo 8. Can i still e file my 2012 taxes   Sujeto a los requisitos del desempate, usted y la otra persona podrían escoger quién de ustedes va a reclamar al hijo como hijo calificado. Can i still e file my 2012 taxes Vea los Ejemplos 1 a 13. Can i still e file my 2012 taxes   Si no puede reclamar el crédito por ingreso del trabajo (EIC), ya que su hijo calificado es tratado bajo las reglas del desempate como el hijo calificado de otra persona para el año 2013, usted podría reclamar el crédito por ingreso del trabajo (EIC) basándose en un hijo calificado diferente, pero usted no puede reclamar el crédito por ingreso del trabajo (EIC) usando los requisitos para personas que no tienen hijos calificados que se explican en el capítulo 3. Can i still e file my 2012 taxes Si la otra persona no puede reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes   Si usted y otra persona tienen el mismo hijo calificado, pero la otra persona no puede reclamar el crédito por ingreso del trabajo porque él o ella no reúne los requisitos o su ingreso del trabajo o el AGI es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. Can i still e file my 2012 taxes Vea los Ejemplos 6 y 7. Can i still e file my 2012 taxes Pero usted no puede tratar al hijo como hijo calificado para reclamar el crédito por ingreso del trabajo si la otra persona se basa en el hijo para reclamar cualesquiera de los seis beneficios tributarios enumerados anteriormente en este capítulo. Can i still e file my 2012 taxes Ejemplos. Can i still e file my 2012 taxes   Los siguientes ejemplos pueden ayudarle a determinar si puede reclamar el crédito por ingreso del trabajo cuando usted y otra persona tienen el mismo hijo calificado. Can i still e file my 2012 taxes Ejemplo 1: hijo que vivió con su madre y su abuela. Can i still e file my 2012 taxes Usted y su hijo de 2 años de edad, Jaime, vivieron con su madre todo el año. Can i still e file my 2012 taxes Usted tiene 25 años de edad, no es casada y su AGI es $9,000. Can i still e file my 2012 taxes Su único ingreso fue $9,000 de un trabajo a tiempo parcial. Can i still e file my 2012 taxes El único ingreso laboral de su madre fue $20,000 y su AGI es $20,000. Can i still e file my 2012 taxes El padre de Jaime no vivió ni con usted ni con Jaime. Can i still e file my 2012 taxes El requisito especial para padres divorciados o separados o que viven aparte, el cual se explica más adelante, no corresponde. Can i still e file my 2012 taxes Jaime es hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta para usted y su madre. Can i still e file my 2012 taxes Sin embargo, sólo uno de ustedes puede considerarlo hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y los otros beneficios tributarios que aparecen anteriormente en este capítulo a los que tenga derecho dicha persona). Can i still e file my 2012 taxes Él no es el hijo calificado de ninguna otra persona, incluido su padre. Can i still e file my 2012 taxes Si usted no reclama a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo, su madre lo puede considerar hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a los cuales ella tenga derecho). Can i still e file my 2012 taxes Ejemplo 2: el AGI de la madre es mayor que el de la abuela. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted tiene un AGI de $25,000. Can i still e file my 2012 taxes Ya que el AGI de su madre no es mayor que el de usted, ella no puede reclamar a Jaime como su hijo calificado. Can i still e file my 2012 taxes Sólo usted puede reclamarlo. Can i still e file my 2012 taxes Ejemplo 3: dos personas reclaman al mismo hijo. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, pero usted y su madre reclaman a Jaime como hijo calificado. Can i still e file my 2012 taxes En este caso, usted como madre del hijo va a ser la única persona a la que se le permite reclamar a Jaime para reclamar el crédito por ingreso del trabajo y los otros beneficios tributarios a los que tenga derecho que están enumerados anteriormente en este capítulo. Can i still e file my 2012 taxes El IRS le denegará a su madre el derecho de reclamar el crédito por ingreso del trabajo y cualquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a menos que tenga otro hijo calificado. Can i still e file my 2012 taxes Ejemplo 4: hijos calificados divididos entre dos personas. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, pero usted también tiene otros dos hijos menores que son hijos calificados tanto de usted como de su madre. Can i still e file my 2012 taxes Sólo una de ustedes puede reclamar a cada hijo como hijo calificado. Can i still e file my 2012 taxes No obstante, si el AGI de su madre es mayor que el de usted, puede permitirle a su madre que reclame a uno o más de los hijos. Can i still e file my 2012 taxes Por ejemplo, usted puede reclamar a un hijo y su madre puede reclamar a los otros dos. Can i still e file my 2012 taxes Ejemplo 5: contribuyente que es un hijo calificado. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, pero usted tiene sólo 18 años de edad. Can i still e file my 2012 taxes Esto significa que usted es el hijo calificado de su madre. Can i still e file my 2012 taxes Debido al Requisito 10, que se explica a continuación, usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni reclamar a su hijo como hijo calificado. Can i still e file my 2012 taxes Sólo su madre podría basarse en Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Si su madre cumple todos los demás requisitos para reclamar el crédito por ingreso del trabajo (EIC) y usted no reclama a Jaime como hijo calificado para ninguno de los beneficios tributarios enumerados anteriormente, su madre puede declararlos a usted y a Jaime como hijos calificados para propósitos del crédito por ingreso del trabajo (EIC). Can i still e file my 2012 taxes Ejemplo 6: abuela con demasiado ingreso de trabajo para reclamar el EIC. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, excepto que su madre tuvo ingresos de $50,000 de su trabajo. Can i still e file my 2012 taxes Debido a que los ingresos del trabajo de su madre son demasiado altos para que ella reclame el crédito por ingreso del trabajo (EIC), sólo usted puede reclamar el crédito basándose en su hijo. Can i still e file my 2012 taxes Ejemplo 7: madre con demasiado ingreso de trabajo para reclamar el EIC . Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted tuvo ingresos de $50,000 de su trabajo y su AGI es $50,500. Can i still e file my 2012 taxes No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso del trabajo es demasiado alto. Can i still e file my 2012 taxes Su madre tampoco puede reclamar el crédito por ingreso del trabajo (EIC) ya que su AGI no es mayor que el de usted. Can i still e file my 2012 taxes Ejemplo 8: hijo que vivió con ambos padres y una abuela. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 1, excepto que usted y el padre de Jaime están casados entre ustedes, viven con Jaime y su madre y tienen un AGI de $30,000 en la declaración conjunta. Can i still e file my 2012 taxes Si usted y su cónyuge no reclaman a Jaime como hijo calificado para el crédito por ingreso del trabajo (EIC) o cualquier otro beneficio tributario que se enumere anteriormente en este capítulo, su madre puede reclamarlo. Can i still e file my 2012 taxes Aunque cuando el AGI en la declaración conjunta de usted, $30,000, es más que el AGI de $20,000 de su madre, en esta situación la mitad del AGI puede asignársele a usted y la otra mitad a su cónyuge. Can i still e file my 2012 taxes Es decir, el AGI de cada padre se considerará $15,000. Can i still e file my 2012 taxes Ejemplo 9: padres separados. Can i still e file my 2012 taxes Usted, su cónyuge y su hijo de 10 años de edad, José, vivieron juntos hasta el 1 de agosto del año 2013, cuando su cónyuge se mudó del hogar. Can i still e file my 2012 taxes En agosto y septiembre, José vivió con usted. Can i still e file my 2012 taxes Por el resto del año, José vivió con su cónyuge, quien es el padre de José. Can i still e file my 2012 taxes José es el hijo calificado tanto de usted como de su cónyuge porque vivió con cada uno de ustedes por más de la mitad del año y porque cumplió los requisitos de parentesco, edad y declaración conjunta para ambos. Can i still e file my 2012 taxes Al final del año, usted y su cónyuge aún no estaban divorciados, ni legalmente separados o separados bajo un acuerdo de separación por escrito, por lo tanto, el Requisito especial para padres divorciados o separados (o que viven aparte) no corresponde. Can i still e file my 2012 taxes Usted y su cónyuge presentarán declaraciones por separado. Can i still e file my 2012 taxes Su cónyuge accede a que usted reclame a José como hijo calificado. Can i still e file my 2012 taxes Esto significa que, si su cónyuge no reclama a José como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. Can i still e file my 2012 taxes Sin embargo, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. Can i still e file my 2012 taxes Vea el Requisito 3. Can i still e file my 2012 taxes Ejemplo 10: padres separados reclaman al mismo hijo. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 9, excepto que tanto usted como su cónyuge reclaman a José como hijo calificado. Can i still e file my 2012 taxes En este caso, sólo su cónyuge puede reclamar a José como hijo calificado. Can i still e file my 2012 taxes Esto se debe a que, durante el año 2013, su hijo vivió con él por más tiempo que con usted. Can i still e file my 2012 taxes Usted no puede reclamar el crédito por ingreso del trabajo (EIC) (con o sin un hijo calificado). Can i still e file my 2012 taxes Sin embargo, el estado civil para efectos de la declaración de su cónyuge es casado que presenta la declaración por separado, por lo tanto, su cónyuge no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. Can i still e file my 2012 taxes Vea el Requisito 3. Can i still e file my 2012 taxes Ejemplo 11: padres no casados. Can i still e file my 2012 taxes Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos todo el año. Can i still e file my 2012 taxes Usted y el padre de su hijo no están casados. Can i still e file my 2012 taxes Su hijo es el hijo calificado tanto de usted como del padre de su hijo porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para el padre. Can i still e file my 2012 taxes Su ingreso del trabajo y AGI son $12,000 y los del padre de su hijo son $14,000. Can i still e file my 2012 taxes Ninguno de ustedes tuvo otros ingresos. Can i still e file my 2012 taxes El padre de su hijo accede a que usted reclame al hijo como hijo calificado. Can i still e file my 2012 taxes Esto significa que, si el padre de su hijo no reclama a su hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo (EIC) y para cualesquiera de los demás beneficios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. Can i still e file my 2012 taxes Ejemplo 12: padres no casados reclaman al mismo hijo. Can i still e file my 2012 taxes Los hechos son los mismos que en el Ejemplo 11, excepto que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. Can i still e file my 2012 taxes En este caso, sólo al padre de su hijo se le permitirá reclamar al hijo como hijo calificado. Can i still e file my 2012 taxes Esto se debe a que su ingreso bruto ajustado, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. Can i still e file my 2012 taxes Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Can i still e file my 2012 taxes Ejemplo 13: hijos que no vivieron con los padres. Can i still e file my 2012 taxes Usted y su sobrina de 7 años de edad, quien es hija de su hermana, vivieron con la madre de usted durante todo el año. Can i still e file my 2012 taxes Usted tiene 25 años de edad y su AGI fue $9,300. Can i still e file my 2012 taxes Su único ingreso fue producto de un trabajo a tiempo parcial. Can i still e file my 2012 taxes El AGI de su madre fue $15,000. Can i still e file my 2012 taxes Este fue su único ingreso y fue producto de su trabajo. Can i still e file my 2012 taxes Los padres de su sobrina presentan una declaración conjunta, tienen un AGI menor de $9,000 y no vivieron con usted o su hija (la sobrina de usted). Can i still e file my 2012 taxes Su sobrina es la hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para su madre. Can i still e file my 2012 taxes Sin embargo, sólo su madre puede reclamar a su sobrina como hija calificada. Can i still e file my 2012 taxes Esto se debe a que el ingreso bruto ajustado de su madre, $15,000, es mayor que el de usted, $9,300. Can i still e file my 2012 taxes Requisito especial para padres divorciados o separados (o que viven aparte). Can i still e file my 2012 taxes   Un hijo se considera hijo calificado del padre o de la madre sin custodia (para propósitos de la reclamación de una exención y del crédito tributario por hijos, pero no del crédito por ingreso del trabajo (EIC)) si todas las siguientes situaciones son ciertas: Los padres: Están divorciados o legalmente separados conforme a un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo de separación por escrito o Vivieron separados en todo momento durante los últimos 6 meses del año 2013 sin que importe si estaban o no casados. Can i still e file my 2012 taxes El hijo recibió de los padres más de la mitad de su manutención para el año. Can i still e file my 2012 taxes El hijo estuvo bajo la custodia de uno de los padres, o ambos, por más de la mitad del año 2013. Can i still e file my 2012 taxes Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar en el que afirma que él o ella no reclamará al hijo como dependiente ese año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. Can i still e file my 2012 taxes Si el fallo de divorcio o acuerdo de separación entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar ciertas páginas del fallo o del acuerdo en lugar del Formulario 8332. Can i still e file my 2012 taxes Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 correspondiente al año 2013 establece que el padre que no tiene custodia puede reclamar al hijo como dependiente y el padre sin custodia provee por lo menos $600 para la manutención del hijo durante el año 2013. Can i still e file my 2012 taxes Para información adicional, vea la Publicación 501, en inglés. Can i still e file my 2012 taxes Vea también Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte), a continuación. Can i still e file my 2012 taxes Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Can i still e file my 2012 taxes   Si se considera al hijo como hijo calificado del padre que no tiene custodia según el requisito especial para hijos de padres divorciados, separados o que viven aparte descrito anteriormente, sólo el padre que no tiene custodia puede reclamar una exención y reclamar el crédito tributario por hijos para el hijo. Can i still e file my 2012 taxes Sin embargo, el padre con custodia u otro contribuyente que reúna los requisitos puede reclamar al hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) y los otros beneficios tributarios enumerados anteriormente en este capítulo. Can i still e file my 2012 taxes Si el hijo es el hijo calificado de más de una persona para propósitos de estos beneficios, las reglas del desempate determinarán quien puede tratar al hijo como hijo calificado. Can i still e file my 2012 taxes Ejemplo 1 — Usted y su hijo de 5 años vivieron con la madre de usted durante todo el año. Can i still e file my 2012 taxes Ella pagó todo el mantenimiento de la vivienda. Can i still e file my 2012 taxes Su AGI es $10,000. Can i still e file my 2012 taxes El AGI de su madre es $25,000. Can i still e file my 2012 taxes El padre de su hijo no vivió ni con usted ni con su hijo. Can i still e file my 2012 taxes Según el Requisito especial para padres divorciados o separados (o que viven aparte), su hijo se considera el hijo calificado de su padre, el cual puede reclamar una exención y el crédito tributario por hijos basándose en su hijo. Can i still e file my 2012 taxes Sin embargo, el padre de su hijo no puede reclamarlo como hijo calificado para el estado civil de cabeza de familia para efectos de la declaración, ni reclamar el crédito por gastos del cuidado de menores y dependientes, la exclusión por beneficios del cuidado de dependientes ni el crédito por ingreso del trabajo. Can i still e file my 2012 taxes Usted y