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Did Not File 2011 Taxes

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Did Not File 2011 Taxes

Did not file 2011 taxes Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. Did not file 2011 taxes Computer used in a home office. Did not file 2011 taxes Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Did not file 2011 taxes You can claim the amount of expenses that is more than 2% of your adjusted gross income. Did not file 2011 taxes You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Did not file 2011 taxes Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Did not file 2011 taxes Generally, you apply the 2% limit after you apply any other deduction limit. Did not file 2011 taxes For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. Did not file 2011 taxes Deductions subject to the 2% limit are discussed in the following three categories. Did not file 2011 taxes Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Did not file 2011 taxes Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Did not file 2011 taxes Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Did not file 2011 taxes Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Did not file 2011 taxes You can deduct only unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Did not file 2011 taxes An expense is ordinary if it is common and accepted in your trade, business, or profession. Did not file 2011 taxes An expense is necessary if it is appropriate and helpful to your business. Did not file 2011 taxes An expense does not have to be required to be considered necessary. Did not file 2011 taxes You may be able to deduct the following items as unreimbursed employee expenses. Did not file 2011 taxes Business bad debt of an employee. Did not file 2011 taxes Business liability insurance premiums. Did not file 2011 taxes Damages paid to a former employer for breach of an employment contract. Did not file 2011 taxes Depreciation on a computer your employer requires you to use in your work. Did not file 2011 taxes Dues to a chamber of commerce if membership helps you do your job. Did not file 2011 taxes Dues to professional societies. Did not file 2011 taxes Educator expenses. Did not file 2011 taxes Home office or part of your home used regularly and exclusively in your work. Did not file 2011 taxes Job search expenses in your present occupation. Did not file 2011 taxes Laboratory breakage fees. Did not file 2011 taxes Legal fees related to your job. Did not file 2011 taxes Licenses and regulatory fees. Did not file 2011 taxes Malpractice insurance premiums. Did not file 2011 taxes Medical examinations required by an employer. Did not file 2011 taxes Occupational taxes. Did not file 2011 taxes Passport for a business trip. Did not file 2011 taxes Repayment of an income aid payment received under an employer's plan. Did not file 2011 taxes Research expenses of a college professor. Did not file 2011 taxes Rural mail carriers' vehicle expenses. Did not file 2011 taxes Subscriptions to professional journals and trade magazines related to your work. Did not file 2011 taxes Tools and supplies used in your work. Did not file 2011 taxes Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Did not file 2011 taxes Union dues and expenses. Did not file 2011 taxes Work clothes and uniforms if required and not suitable for everyday use. Did not file 2011 taxes Work-related education. Did not file 2011 taxes Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Did not file 2011 taxes Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. Did not file 2011 taxes A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. Did not file 2011 taxes Example. Did not file 2011 taxes You make a bona fide loan to the corporation you work for. Did not file 2011 taxes It fails to pay you back. Did not file 2011 taxes You had to make the loan in order to keep your job. Did not file 2011 taxes You have a business bad debt as an employee. Did not file 2011 taxes More information. Did not file 2011 taxes   For more information on business bad debts, see chapter 10 in Publication 535. Did not file 2011 taxes For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Did not file 2011 taxes Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Did not file 2011 taxes Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. Did not file 2011 taxes Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Did not file 2011 taxes For the convenience of your employer. Did not file 2011 taxes   This means that your use of the computer is for a substantial business reason of your employer. Did not file 2011 taxes You must consider all facts in making this determination. Did not file 2011 taxes Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Did not file 2011 taxes Required as a condition of your employment. Did not file 2011 taxes   This means that you cannot properly perform your duties without the computer. Did not file 2011 taxes Whether you can properly perform your duties without it depends on all the facts and circumstances. Did not file 2011 taxes It is not necessary that your employer explicitly requires you to use your computer. Did not file 2011 taxes But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Did not file 2011 taxes Example. Did not file 2011 taxes You are an engineer with an engineering firm. Did not file 2011 taxes You occasionally take work home at night rather than work late at the office. Did not file 2011 taxes You own and use a computer that is similar to the one you use at the office to complete your work at home. Did not file 2011 taxes Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. Did not file 2011 taxes Which depreciation method to use. Did not file 2011 taxes   The depreciation method you use depends on whether you meet the more-than-50%-use test. Did not file 2011 taxes More-than-50%-use test met. Did not file 2011 taxes   You meet this test if you use the computer more than 50% in your work. Did not file 2011 taxes If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Did not file 2011 taxes In addition, you may be able to take the section 179 deduction for the year you place the item in service. Did not file 2011 taxes More-than-50%-use test not met. Did not file 2011 taxes   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). Did not file 2011 taxes You also cannot claim the section 179 deduction. Did not file 2011 taxes (But if you use your computer in a home office, see the exception below. Did not file 2011 taxes ) Investment use. Did not file 2011 taxes   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Did not file 2011 taxes However, you can combine your investment use with your work use in figuring your depreciation deduction. Did not file 2011 taxes Exception for computer used in a home office. Did not file 2011 taxes   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . Did not file 2011 taxes You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. Did not file 2011 taxes You also may be able to take a section 179 deduction for the year you place the computer in service. Did not file 2011 taxes See Computer used in a home office under How To Report, later. Did not file 2011 taxes More information. Did not file 2011 taxes   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. Did not file 2011 taxes Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Did not file 2011 taxes Reporting your depreciation deduction. Did not file 2011 taxes    See How To Report, later, for information about reporting a deduction for depreciation. Did not file 2011 taxes You must keep records to prove your percentage of business and investment use. Did not file 2011 taxes Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Did not file 2011 taxes Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Did not file 2011 taxes Lobbying and political activities. Did not file 2011 taxes    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Did not file 2011 taxes See Lobbying Expenses under Nondeductible Expenses, later. Did not file 2011 taxes Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Did not file 2011 taxes If you file Form 1040A, you can deduct these expenses on line 16. Did not file 2011 taxes If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Did not file 2011 taxes However, neither spouse can deduct more than $250 of his or her qualified expenses. Did not file 2011 taxes Eligible educator. Did not file 2011 taxes   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. Did not file 2011 taxes Qualified expenses. Did not file 2011 taxes   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Did not file 2011 taxes An ordinary expense is one that is common and accepted in your educational field. Did not file 2011 taxes A necessary expense is one that is helpful and appropriate for your profession as an educator. Did not file 2011 taxes An expense does not have to be required to be considered necessary. Did not file 2011 taxes   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Did not file 2011 taxes You must reduce your qualified expenses by the following amounts. Did not file 2011 taxes Excludable U. Did not file 2011 taxes S. Did not file 2011 taxes series EE and I savings bond interest from Form 8815. Did not file 2011 taxes Nontaxable qualified state tuition program earnings. Did not file 2011 taxes Nontaxable earnings from Coverdell education savings accounts. Did not file 2011 taxes Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Did not file 2011 taxes Educator expenses over limit. Did not file 2011 taxes   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. Did not file 2011 taxes Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Did not file 2011 taxes You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Did not file 2011 taxes The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Did not file 2011 taxes Principal place of business. Did not file 2011 taxes   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Did not file 2011 taxes   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. Did not file 2011 taxes You should keep records that will give the information needed to figure the deduction according to these rules. Did not file 2011 taxes Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Did not file 2011 taxes More information. Did not file 2011 taxes   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Did not file 2011 taxes Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Did not file 2011 taxes You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Did not file 2011 taxes Employment and outplacement agency fees. Did not file 2011 taxes    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Did not file 2011 taxes Employer pays you back. Did not file 2011 taxes   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Did not file 2011 taxes See Recoveries in Publication 525. Did not file 2011 taxes Employer pays the employment agency. Did not file 2011 taxes   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Did not file 2011 taxes Résumé. Did not file 2011 taxes   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Did not file 2011 taxes Travel and transportation expenses. Did not file 2011 taxes   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Did not file 2011 taxes You can deduct the travel expenses if the trip is primarily to look for a new job. Did not file 2011 taxes The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Did not file 2011 taxes   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Did not file 2011 taxes    You can choose to use the standard mileage rate to figure your car expenses. Did not file 2011 taxes The 2013 rate for business use of a vehicle is 56½ cents per mile. Did not file 2011 taxes See Publication 463 for more information on travel and car expenses. Did not file 2011 taxes Legal Fees You can deduct legal fees related to doing or keeping your job. Did not file 2011 taxes Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Did not file 2011 taxes Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Did not file 2011 taxes If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Did not file 2011 taxes Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Did not file 2011 taxes If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Did not file 2011 taxes Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Did not file 2011 taxes You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Did not file 2011 taxes However, you cannot deduct the cost of travel as a form of education. Did not file 2011 taxes Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. Did not file 2011 taxes See chapter 4 of Publication 463 for more information. Did not file 2011 taxes Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Did not file 2011 taxes You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Did not file 2011 taxes For more information about depreciation, see Publication 946. Did not file 2011 taxes Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. Did not file 2011 taxes Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Did not file 2011 taxes Travel expenses. Did not file 2011 taxes   Travel expenses are those incurred while traveling away from home for your employer. Did not file 2011 taxes You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Did not file 2011 taxes Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Did not file 2011 taxes   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Did not file 2011 taxes ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Did not file 2011 taxes   Travel expenses are discussed more fully in chapter 1 of Publication 463. Did not file 2011 taxes Temporary work assignment. Did not file 2011 taxes    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. Did not file 2011 taxes Indefinite work assignment. Did not file 2011 taxes   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. Did not file 2011 taxes If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. Did not file 2011 taxes Federal crime investigation and prosecution. Did not file 2011 taxes   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. Did not file 2011 taxes This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. Did not file 2011 taxes   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Did not file 2011 taxes Armed Forces reservists traveling more than 100 miles from home. Did not file 2011 taxes   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Did not file 2011 taxes The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Did not file 2011 taxes The balance, if any, is reported on Schedule A. Did not file 2011 taxes   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Did not file 2011 taxes   For more information on travel expenses, see Publication 463. Did not file 2011 taxes Local transportation expenses. Did not file 2011 taxes   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Did not file 2011 taxes They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Did not file 2011 taxes   You can choose to use the standard mileage rate to figure your car expenses. Did not file 2011 taxes The 2013 rate for business use of a vehicle is 56½ cents per mile. Did not file 2011 taxes    In general, the costs of commuting between your residence and your place of business are nondeductible. Did not file 2011 taxes Work at two places in a day. Did not file 2011 taxes   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. Did not file 2011 taxes Temporary work location. Did not file 2011 taxes   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Did not file 2011 taxes The work location is outside the metropolitan area where you live and normally work. Did not file 2011 taxes You have at least one regular work location (other than your home) for the same trade or business. Did not file 2011 taxes (If this applies, the distance between your home and the temporary work location does not matter. Did not file 2011 taxes )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. Did not file 2011 taxes It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. Did not file 2011 taxes If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. Did not file 2011 taxes For more information, see chapter 1 of Publication 463. Did not file 2011 taxes Home office. Did not file 2011 taxes   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. Did not file 2011 taxes (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Did not file 2011 taxes ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Did not file 2011 taxes Meals and entertainment. Did not file 2011 taxes   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. Did not file 2011 taxes However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. Did not file 2011 taxes   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Did not file 2011 taxes You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Did not file 2011 taxes Meals when subject to “hours of service” limits. Did not file 2011 taxes   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. Did not file 2011 taxes You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Did not file 2011 taxes Gift expenses. Did not file 2011 taxes   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Did not file 2011 taxes The following items do not count toward the $25 limit. Did not file 2011 taxes Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Did not file 2011 taxes Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Did not file 2011 taxes Local lodging. Did not file 2011 taxes   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. Did not file 2011 taxes   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. Did not file 2011 taxes Additional information. Did not file 2011 taxes    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Did not file 2011 taxes Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Did not file 2011 taxes You can also deduct assessments for benefit payments to unemployed union members. Did not file 2011 taxes However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Did not file 2011 taxes Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Did not file 2011 taxes You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Did not file 2011 taxes See Lobbying Expenses under Nondeductible Expenses, later. Did not file 2011 taxes Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Did not file 2011 taxes You must wear them as a condition of your employment. Did not file 2011 taxes The clothes are not suitable for everyday wear. Did not file 2011 taxes It is not enough that you wear distinctive clothing. Did not file 2011 taxes The clothing must be specifically required by your employer. Did not file 2011 taxes Nor is it enough that you do not, in fact, wear your work clothes away from work. Did not file 2011 taxes The clothing must not be suitable for taking the place of your regular clothing. Did not file 2011 taxes Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Did not file 2011 taxes ). Did not file 2011 taxes Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Did not file 2011 taxes However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Did not file 2011 taxes Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Did not file 2011 taxes Protective clothing. Did not file 2011 taxes   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Did not file 2011 taxes   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Did not file 2011 taxes Military uniforms. Did not file 2011 taxes   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Did not file 2011 taxes However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Did not file 2011 taxes In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Did not file 2011 taxes   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Did not file 2011 taxes   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Did not file 2011 taxes However, you can deduct the cost of insignia, shoulder boards, and related items. Did not file 2011 taxes    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Did not file 2011 taxes Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. Did not file 2011 taxes It maintains or improves skills required in your present work. Did not file 2011 taxes It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. Did not file 2011 taxes You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. Did not file 2011 taxes If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Did not file 2011 taxes If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Did not file 2011 taxes Travel as education. Did not file 2011 taxes   You cannot deduct the cost of travel that in itself constitutes a form of education. Did not file 2011 taxes For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. Did not file 2011 taxes More information. Did not file 2011 taxes    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Did not file 2011 taxes Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Did not file 2011 taxes Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Did not file 2011 taxes Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Did not file 2011 taxes Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Did not file 2011 taxes These fees include the cost of tax preparation software programs and tax publications. Did not file 2011 taxes They also include any fee you paid for electronic filing of your return. Did not file 2011 taxes See Tax preparation fees under How To Report, later. Did not file 2011 taxes Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Did not file 2011 taxes On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Did not file 2011 taxes You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. Did not file 2011 taxes These other expenses include the following items. Did not file 2011 taxes Appraisal fees for a casualty loss or charitable contribution. Did not file 2011 taxes Casualty and theft losses from property used in performing services as an employee. Did not file 2011 taxes Clerical help and office rent in caring for investments. Did not file 2011 taxes Depreciation on home computers used for investments. Did not file 2011 taxes Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Did not file 2011 taxes Fees to collect interest and dividends. Did not file 2011 taxes Hobby expenses, but generally not more than hobby income. Did not file 2011 taxes Indirect miscellaneous deductions from pass-through entities. Did not file 2011 taxes Investment fees and expenses. Did not file 2011 taxes Legal fees related to producing or collecting taxable income or getting tax advice. Did not file 2011 taxes Loss on deposits in an insolvent or bankrupt financial institution. Did not file 2011 taxes Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Did not file 2011 taxes Repayments of income. Did not file 2011 taxes Repayments of social security benefits. Did not file 2011 taxes Safe deposit box rental, except for storing jewelry and other personal effects. Did not file 2011 taxes Service charges on dividend reinvestment plans. Did not file 2011 taxes Tax advice fees. Did not file 2011 taxes Trustee's fees for your IRA, if separately billed and paid. Did not file 2011 taxes If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Did not file 2011 taxes Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Did not file 2011 taxes Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Did not file 2011 taxes First report the loss in Section B of Form 4684, Casualties and Thefts. Did not file 2011 taxes You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Did not file 2011 taxes To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Did not file 2011 taxes For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Did not file 2011 taxes Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Did not file 2011 taxes Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Did not file 2011 taxes The fees are deductible on the return for the year in which you paid them. Did not file 2011 taxes For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Did not file 2011 taxes Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Did not file 2011 taxes You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Did not file 2011 taxes But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Did not file 2011 taxes For more information on depreciation, see Publication 946. Did not file 2011 taxes Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Did not file 2011 taxes Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Did not file 2011 taxes The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Did not file 2011 taxes For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Did not file 2011 taxes Fees To Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Did not file 2011 taxes But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Did not file 2011 taxes You must add the fee to the cost of the property. Did not file 2011 taxes You cannot deduct the fee you pay to a broker to sell securities. Did not file 2011 taxes You can use the fee only to figure gain or loss from the sale. Did not file 2011 taxes See the instructions for Schedule D (Form 1040) for information on how to report the fee. Did not file 2011 taxes Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Did not file 2011 taxes A hobby is not a business because it is not carried on to make a profit. Did not file 2011 taxes See Not-for-Profit Activities in chapter 1 of Publication 535. Did not file 2011 taxes Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Did not file 2011 taxes Deductions of pass-through entities are passed through to the partners or shareholders. Did not file 2011 taxes The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Did not file 2011 taxes Example. Did not file 2011 taxes You are a member of an investment club that is formed solely to invest in securities. Did not file 2011 taxes The club is treated as a partnership. Did not file 2011 taxes The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Did not file 2011 taxes In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Did not file 2011 taxes However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Did not file 2011 taxes Publicly offered mutual funds. Did not file 2011 taxes   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Did not file 2011 taxes A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Did not file 2011 taxes   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Did not file 2011 taxes This net figure is the amount you report on your return as income. Did not file 2011 taxes You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Did not file 2011 taxes Information returns. Did not file 2011 taxes   You should receive information returns from pass-through entities. Did not file 2011 taxes Partnerships and S corporations. Did not file 2011 taxes   These entities issue Schedule K-1, which lists the items and amounts you must report, and identifies the tax return schedules and lines to use. Did not file 2011 taxes Nonpublicly offered mutual funds. Did not file 2011 taxes   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Did not file 2011 taxes You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Did not file 2011 taxes Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Did not file 2011 taxes Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Did not file 2011 taxes You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Did not file 2011 taxes You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. Did not file 2011 taxes You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Did not file 2011 taxes See Tax Preparation Fees, earlier. Did not file 2011 taxes Unlawful discrimination claims. Did not file 2011 taxes   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. Did not file 2011 taxes S. Did not file 2011 taxes Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Did not file 2011 taxes However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. Did not file 2011 taxes See Publication 525 for more information. Did not file 2011 taxes Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Did not file 2011 taxes If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. Did not file 2011 taxes If elected, the casualty loss is subject to certain deduction limitations. Did not file 2011 taxes The election is made on Form 4684. Did not file 2011 taxes Once you make this choice, you cannot change it without IRS approval. Did not file 2011 taxes If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Did not file 2011 taxes As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Did not file 2011 taxes Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Did not file 2011 taxes This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. Did not file 2011 taxes As a casualty loss. Did not file 2011 taxes Report it on Form 4684 first and then on Schedule A (Form 1040). Did not file 2011 taxes See Publication 547 for details. Did not file 2011 taxes As a nonbusiness bad debt. Did not file 2011 taxes Report it on Schedule D (Form 1040). Did not file 2011 taxes If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Did not file 2011 taxes Exception. Did not file 2011 taxes   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. Did not file 2011 taxes For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Did not file 2011 taxes Actual loss different from estimated loss. Did not file 2011 taxes   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Did not file 2011 taxes See Recoveries in Publication 525. Did not file 2011 taxes If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Did not file 2011 taxes Choice not made. Did not file 2011 taxes   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. Did not file 2011 taxes See Nonbusiness Bad Debts in chapter 4 of Publication 550. Did not file 2011 taxes Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. Did not file 2011 taxes For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Did not file 2011 taxes Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Did not file 2011 taxes If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Did not file 2011 taxes If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Did not file 2011 taxes Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. Did not file 2011 taxes The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. Did not file 2011 taxes The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Did not file 2011 taxes It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). Did not file 2011 taxes If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Did not file 2011 taxes See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Did not file 2011 taxes Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Did not file 2011 taxes You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Did not file 2011 taxes Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Did not file 2011 taxes These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Did not file 2011 taxes Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Did not file 2011 taxes Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Did not file 2011 taxes They are not subject to the 2% limit. Did not file 2011 taxes Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Did not file 2011 taxes List of Deductions Amortizable premium on taxable bonds. Did not file 2011 taxes Casualty and theft losses from income-producing property. Did not file 2011 taxes Federal estate tax on income in respect of a decedent. Did not file 2011 taxes Gambling losses up to the amount of gambling winnings. Did not file 2011 taxes Impairment-related work expenses of persons with disabilities. Did not file 2011 taxes Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Did not file 2011 taxes Losses from Ponzi-type investment schemes. Did not file 2011 taxes Repayments of more than $3,000 under a claim of right. Did not file 2011 taxes Unrecovered investment in an annuity. Did not file 2011 taxes Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Did not file 2011 taxes You can elect to amortize the premium on taxable bonds. Did not file 2011 taxes The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Did not file 2011 taxes Pre-1998 election to amortize bond premium. Did not file 2011 taxes   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. Did not file 2011 taxes Bonds acquired after October 22, 1986, and before 1988. Did not file 2011 taxes   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. Did not file 2011 taxes Bonds acquired before October 23, 1986. Did not file 2011 taxes   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Did not file 2011 taxes Deduction for excess premium. Did not file 2011 taxes   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. Did not file 2011 taxes If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Did not file 2011 taxes However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. Did not file 2011 taxes If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Did not file 2011 taxes    Pre-1998 choice to amortize bond premium. Did not file 2011 taxes If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. Did not file 2011 taxes More information. Did not file 2011 taxes    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Did not file 2011 taxes Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Did not file 2011 taxes First report the loss in Section B of Form 4684. Did not file 2011 taxes You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Did not file 2011 taxes To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Did not file 2011 taxes For more information on casualty and theft losses, see Publication 547. Did not file 2011 taxes Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Did not file 2011 taxes Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Did not file 2011 taxes See Publication 559 for information about figuring the amount of this deduction. Did not file 2011 taxes Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Did not file 2011 taxes You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Did not file 2011 taxes You cannot deduct gambling losses that are more than your winnings. Did not file 2011 taxes Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Did not file 2011 taxes You cannot reduce your gambling winnings by your gambling losses and report the difference. Did not file 2011 taxes You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Did not file 2011 taxes Therefore, your records should show your winnings separately from your losses. Did not file 2011 taxes Diary of winnings and losses. Did not file 2011 taxes You must keep an accurate diary or similar record of your losses and winnings. Did not file 2011 taxes Your diary should contain at least the following information. Did not file 2011 taxes The date and type of your specific wager or wagering activity. Did not file 2011 taxes The name and address or location of the gambling establishment. Did not file 2011 taxes The names of other persons present with you at the gambling establishment. Did not file 2011 taxes The amount(s) you won or lost. Did not file 2011 taxes Proof of winnings and losses. Did not file 2011 taxes   In addition to your diary, you should also have other documentation. Did not file 2011 taxes You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. Did not file 2011 taxes   For specific wagering transactions, you can use the following items to support your winnings and losses. Did not file 2011 taxes    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Did not file 2011 taxes They are not all-inclusive. Did not file 2011 taxes Your tax liability depends on your particular facts and circumstances. Did not file 2011 taxes Keno. Did not file 2011 taxes   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. Did not file 2011 taxes Slot machines. Did not file 2011 taxes   A record of the machine number and all winnings by date and time the machine was played. Did not file 2011 taxes Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Did not file 2011 taxes ). Did not file 2011 taxes   The number of the table at which you were playing. Did not file 2011 taxes Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Did not file 2011 taxes Bingo. Did not file 2011 taxes   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Did not file 2011 taxes Supplemental records include any receipts from the casino, parlor, etc. Did not file 2011 taxes Racing (horse, harness, dog, etc. Did not file 2011 taxes ). Did not file 2011 taxes   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Did not file 2011 taxes Supplemental records include unredeemed tickets and payment records from the racetrack. Did not file 2011 taxes Lotteries. Did not file 2011 taxes   A record of ticket purchases, dates, winnings, and losses. Did not file 2011 taxes Supplemental records include unredeemed tickets, payment slips, and winnings statements. Did not file 2011 taxes Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Did not file 2011 taxes Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Did not file 2011 taxes Example. Did not file 2011 taxes You are blind. Did not file 2011 taxes You must use a reader to do your work. Did not file 2011 taxes You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Did not file 2011 taxes The reader's services are only for your work. Did not file 2011 taxes You can deduct your expenses for the reader as impairment-related work expenses. Did not file 2011 taxes Self-employed. Did not file 2011 taxes   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Did not file 2011 taxes See Impairment-related work expenses. Did not file 2011 taxes , later under How To Report. Did not file 2011 taxes Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. Did not file 2011 taxes S. Did not file 2011 taxes trade or business). Did not file 2011 taxes It is not subject to the passive activity limitations. Did not file 2011 taxes Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. Did not file 2011 taxes See Publication 463 for more information. Did not file 2011 taxes Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. Did not file 2011 taxes If you are an employee, complete Form 2106 or Form 2106-EZ. Did not file 2011 taxes See Publication 463 for more information. Did not file 2011 taxes Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. Did not file 2011 taxes You figure the deductible loss in Section B of Form 4684. Did not file 2011 taxes However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. Did not file 2011 taxes Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Did not file 2011 taxes You do not need to complete Appendix A. Did not file 2011 taxes See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Did not file 2011 taxes Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. Did not file 2011 taxes See Repayments in Publication 525 for more information. Did not file 2011 taxes Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Did not file 2011 taxes If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Did not file 2011 taxes See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Did not file 2011 taxes Nondeductible Expenses You cannot deduct the following expenses. Did not file 2011 taxes List of Nondeductible Expenses Adoption expenses. Did not file 2011 taxes Broker's commissions. Did not file 2011 taxes Burial or funeral expenses, including the cost of a cemetery lot. Did not file 2011 taxes Campaign expenses. Did not file 2011 taxes Capital expenses. Did not file 2011 taxes Check-writing fees. Did not file 2011 taxes Club dues. Did not file 2011 taxes Commuting expenses. Did not file 2011 taxes Fees and licenses, such as car licenses, marriage licenses, and dog tags. Did not file 2011 taxes Fines and penalties, such as parking tickets. Did not file 2011 taxes Health spa expenses. Did not file 2011 taxes Hobby losses—but see Hobby Expenses, earlier. Did not file 2011 taxes Home repairs, insurance, and rent. Did not file 2011 taxes Home security system. Did not file 2011 taxes Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Did not file 2011 taxes Investment-related seminars. Did not file 2011 taxes Life insurance premiums paid by the insured. Did not file 2011 taxes Lobbying expenses. Did not file 2011 taxes Losses from the sale of your home, furniture, personal car, etc. Did not file 2011 taxes Lost or misplaced cash or property. Did not file 2011 taxes Lunches with co-workers. Did not file 2011 taxes Meals while working late. Did not file 2011 taxes Medical expenses as business expenses other than medical examinations required by your employer. Did not file 2011 taxes Personal disability insurance premiums. Did not file 2011 taxes Personal legal expenses. Did not file 2011 taxes Personal, living, or family expenses. Did not file 2011 taxes Political contributions. Did not file 2011 taxes Professional accreditation fees. Did not file 2011 taxes Professional reputation, expenses to improve. Did not file 2011 taxes Relief fund contributions. Did not file 2011 taxes Residential telephone line. Did not file 2011 taxes Stockholders' meeting, expenses of attending. Did not file 2011 taxes Tax-exempt income, expenses of earning or collecting. Did not file 2011 taxes The value of wages never received or lost vacation time. Did not file 2011 taxes Travel expenses for another individual. Did not file 2011 taxes Voluntary unemployment benefit fund contributions. Did not file 2011 taxes Wristwatches. Did not file 2011 taxes Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Did not file 2011 taxes For details, see Form 8839, Qualified Adoption Expenses. Did not file 2011 taxes Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Did not file 2011 taxes Instead, these fees must be added to the taxpayer's cost of the securities. Did not file 2011 taxes Commissions paid on the sale are deductible as business expenses only by dealers. Did not file 2011 taxes Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Did not file 2011 taxes These include qualification and registration fees for primary elections. Did not file 2011 taxes Legal fees. Did not file 2011 taxes   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Did not file 2011 taxes Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. Did not file 2011 taxes If you use such property in your work, you may be able to take a depreciation deduction. Did not file 2011 taxes See Publication 946. Did not file 2011 taxes If the property is a car used in your work, also see Publication 463. Did not file 2011 taxes Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Did not file 2011 taxes Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Did not file 2011 taxes This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Did not file 2011 taxes You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Did not file 2011 taxes Dues paid to airline, hotel, and luncheon clubs are not deductible. Did not file 2011 taxes Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Did not file 2011 taxes If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items. Did not file 2011 taxes Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Did not file 2011 taxes This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Did not file 2011 taxes Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Did not file 2011 taxes Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Did not file 2011 taxes Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Did not file 2011 taxes However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Did not file 2011 taxes See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Did not file 2011 taxes Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Did not file 2011 taxes Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Did not file 2011 taxes You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Did not file 2011 taxes See Publication 504, Divorced or Separated Individuals, for information on alimony. Did not file 2011 taxes Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Did not file 2011 taxes These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Did not file 2011 taxes Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Did not file 2011 taxes Covered executive branch official. Did not file 2011 taxes   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Did not file 2011 taxes The President. Did not file 2011 taxes The Vice President. Did not file 2011 taxes Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. Did not file 2011 taxes Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. Did not file 2011 taxes Dues used for lobbying. Did not file 2011 taxes   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Did not file 2011 taxes Exceptions. Did not file 2011 taxes   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Did not file 2011 taxes You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Did not file 2011 taxes An Indian tribal government is considered a local council or similar governing body. Did not file 2011 taxes You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). Did not file 2011 taxes If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. Did not file 2011 taxes Payments by the other person to you for lobbying activities cannot be deducted. Did not file 2011 taxes Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Did not file 2011 taxes However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Did not file 2011 taxes See Publication 547. Did not file 2011 taxes Example. Did not file 2011 taxes A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Did not file 2011 taxes The diamond falls from the ring and is never found. Did not file 2011 taxes The loss of the diamond is a casualty. Did not file 2011 taxes Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Did not file 2011 taxes See Publication 463 for information on deductible expenses while traveling away from home. Did not file 2011 taxes Meals While Working Late You cannot deduct the cost of meals while working late. Did not file 2011 taxes However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. Did not file 2011 taxes See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Did not file 2011 taxes Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Did not file 2011 taxes Custody of children. Did not file 2011 taxes Breach of promise to marry suit. Did not file 2011 taxes Civil or criminal charges resulting from a personal relationship. Did not file 2011 taxes Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Did not file 2011 taxes For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Did not file 2011 taxes Preparation of a title (or defense or perfection of a title). Did not file 2011 taxes Preparation of a will. Did not file 2011 taxes Property claims or property settlement in a divorce. Did not file 2011 taxes You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Did not file 2011 taxes Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Did not file 2011 taxes Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Did not file 2011 taxes Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Did not file 2011 taxes Accounting certificate fees paid for the initial right to practice accounting. Did not file 2011 taxes Bar exam fees and incidental expenses in securing initial admission to the bar. Did not file 2011 taxes Medical and dental license fees paid to get initial licensing. Did not file 2011 taxes Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Did not file 2011 taxes Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Did not file 2011 taxes Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Did not file 2011 taxes Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Did not file 2011 taxes You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Did not file 2011 taxes Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Did not file 2011 taxes You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Did not file 2011 taxes If you have expenses to p
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Understanding Your 1099-K

The 1099-K is an IRS information return for reporting certain payment transactions to improve voluntary tax compliance. You should get a 1099-K by the end of January 2014 if, in 2013 you received payments from:

  • payment card transactions (e.g., debit or credit cards)
  • in settlement of third party payment networks (i.e., online sellers) above the minimum reporting thresholds
    -gross payments that exceed $20,000, AND
    -more than 200 such transactions.

Report 1099-K Income
Report the gross receipts or sales from all business operations in any amounts shown on Form(s) 1099-K.

If you get a Form 1099-K for amounts that belong to another person, or are a co-owner who may need to file a Form 1099-K or other information returns for other owners, check the General Instructions for Certain Information Returns.

If you are an independent contractor, the trade or business should continue to report payments made to you on Form 1099-MISC as they have done in the past. No Form 1099-K should be issued.

Make sure the merchant card or third-party clearing house has your correct Taxpayer Identification Number (TIN) by checking the TIN on Form 1099-K against the TIN you reported on Form W-9.

More Info
If you have questions about the amount reported, contact the filer (see the upper left corner of Form 1099-K). If you have questions about the merchant or third party transaction network, find the contact in the lower left corner of Form 1099-K.

 

 

Page Last Reviewed or Updated: 20-Mar-2014

The Did Not File 2011 Taxes

Did not file 2011 taxes 36. Did not file 2011 taxes   Crédito por Ingreso del Trabajo (EIC) Table of Contents Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Did not file 2011 taxes Requisitos para TodosRequisito 1. Did not file 2011 taxes Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Did not file 2011 taxes Tiene que tener un número de Seguro Social válido Requisito 3. Did not file 2011 taxes Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Did not file 2011 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Did not file 2011 taxes No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Did not file 2011 taxes Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Did not file 2011 taxes Tiene que Haber Recibido Ingresos del Trabajo Parte B. Did not file 2011 taxes Requisitos si Tiene un Hijo CalificadoRequisito 8. Did not file 2011 taxes Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Did not file 2011 taxes Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Did not file 2011 taxes Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Did not file 2011 taxes Requisitos si no Tiene un Hijo CalificadoRequisito 11. Did not file 2011 taxes Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Did not file 2011 taxes No Puede Ser el Dependiente de Otra Persona Requisito 13. Did not file 2011 taxes Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Did not file 2011 taxes Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Did not file 2011 taxes Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Did not file 2011 taxes Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Did not file 2011 taxes Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Did not file 2011 taxes Carla Robles (Formulario 1040EZ) Qué Hay de Nuevo La cantidad del ingreso del trabajo es mayor. Did not file 2011 taxes  La cantidad máxima de ingresos que puede recibir y aún obtener el crédito ha aumentado. Did not file 2011 taxes Es posible que pueda tomar el EIC si: Tiene tres o más hijos calificados y ganó menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y ganó menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y usted ganó menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene hijo calificado y usted ganó menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Did not file 2011 taxes Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponde en la lista anterior. Did not file 2011 taxes Para más información, vea Requisitos 1 y 15 , más adelante. Did not file 2011 taxes La cantidad de ingreso de inversiones es mayor. Did not file 2011 taxes   La cantidad máxima de ingresos de inversión que puede tener y aún obtener el crédito ha aumentado a $3,300. Did not file 2011 taxes Vea el Requisito 6 . Did not file 2011 taxes Recordatorios Aumento del crédito por ingreso del trabajo en ciertas declaraciones conjuntas. Did not file 2011 taxes  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga la misma cantidad de ingresos pero con un estado civil diferente para efectos de la declaración. Did not file 2011 taxes Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo tiene columnas distintas para las personas casadas que presenten una declaración conjunta y para los demás. Did not file 2011 taxes Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo, use la columna correspondiente a su estado civil y número de hijos. Did not file 2011 taxes Ayuda por Internet. Did not file 2011 taxes  Puede utilizar el EITC Assistant (Asistente EITC) en el sitio web  www. Did not file 2011 taxes irs. Did not file 2011 taxes gov/espanol para saber si tiene derecho al crédito. Did not file 2011 taxes El Asistente EITC está disponible en español además de inglés. Did not file 2011 taxes En caso de que el IRS cuestione el crédito por ingreso del trabajo. Did not file 2011 taxes  El IRS puede pedirle que facilite documentos para comprobar que tiene derecho a reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Le indicaremos cuáles documentos debe enviarnos. Did not file 2011 taxes Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Did not file 2011 taxes El proceso para determinar si tiene derecho al crédito demorará su reembolso. Did not file 2011 taxes Introduction El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para ciertas personas que trabajen y que hayan recibido ingresos del trabajo de menos de $51,567. Did not file 2011 taxes En la mayoría de los casos, un crédito tributario le brinda la posibilidad de ahorrar dinero porque reduce la cantidad de impuestos a pagar. Did not file 2011 taxes El crédito por ingreso del trabajo puede también proporcionarle un reembolso. Did not file 2011 taxes ¿Cómo se obtiene el crédito por ingreso del trabajo?   Para reclamar el crédito por ingreso del trabajo, tiene que: Satisfacer determinados requisitos, y Presentar una declaración de impuestos, aun si: No adeuda impuestos, No ganó suficiente dinero para tener que presentar una declaración o No se le retuvieron impuestos sobre el ingreso de su paga. Did not file 2011 taxes Al llenar la declaración de impuestos, puede calcular el crédito por ingreso del trabajo utilizando la hoja de trabajo en las Instrucciones del Formulario 1040, Formulario 1040A o Formulario 1040EZ. Did not file 2011 taxes Si lo prefiere, puede permitir que el IRS le calcule el crédito. Did not file 2011 taxes ¿Cómo le ayudará este capítulo?   Este capítulo explica lo siguiente: Los requisitos que se tienen que cumplir para tener derecho al crédito por ingreso del trabajo. Did not file 2011 taxes Cómo calcular el crédito por ingreso del trabajo. Did not file 2011 taxes Useful Items - You may want to see: Publicación 596(SP) Crédito por Ingreso del Trabajo Formulario (e Instrucciones) Anexo EIC Earned Income Credit (Qualifying Child Information) (Crédito por ingreso del trabajo (información sobre hijo calificado)), en inglés 8862(SP) Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado ¿Reúne los Requisitos para el Crédito? Para tener derecho al crédito por ingreso del trabajo, primero tiene que cumplir todos los requisitos explicados en Parte A. Did not file 2011 taxes Requisitos para Todos . Did not file 2011 taxes Luego tiene que cumplir los requisitos en Parte B. Did not file 2011 taxes Requisitos si Tiene un Hijo Calificado o Parte C. Did not file 2011 taxes Requisitos si no Tiene un Hijo Calificado . Did not file 2011 taxes Hay un último requisito que se tiene que cumplir en Parte D. Did not file 2011 taxes Cómo Calcular y Reclamar el Crédito por Ingreso del Trabajo . Did not file 2011 taxes Tiene derecho al crédito si cumple todos los requisitos en cada parte que le corresponda. Did not file 2011 taxes Si tiene un hijo calificado, le corresponden los requisitos en las Partes A, B y D. Did not file 2011 taxes Si no tiene un hijo calificado, le corresponden los requisitos de las Partes A, C y D. Did not file 2011 taxes Tabla 36-1, Síntesis del Crédito por Ingreso del Trabajo. Did not file 2011 taxes   Utilice la Tabla 36-1 como guía para las Partes A, B, C y D. Did not file 2011 taxes En esta tabla se resumen todos los requisitos de cada parte. Did not file 2011 taxes ¿Tiene un hijo calificado?   Tiene un hijo calificado sólo si dicho hijo cumple las cuatro condiciones descritas en el Requisito 8 y detalladas en la Figura 36-1. Did not file 2011 taxes Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Si se le denegó o redujo el crédito por ingreso del trabajo correspondiente a cualquier año posterior a 1996 por algún motivo que no sea el de un error matemático o humano, tiene que adjuntar un Formulario 8862(SP) (o Formulario 8862, en inglés) completado a su siguiente declaración de impuestos para reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Además, tiene que cumplir todos los requisitos descritos en este capítulo para tener derecho al crédito por ingreso del trabajo. Did not file 2011 taxes No obstante, no adjunte el Formulario 8862(SP) a su siguiente declaración de impuestos si se le denegó o se redujo el crédito por ingreso del trabajo por causa de un error matemático o humano. Did not file 2011 taxes Por ejemplo, si le salen mal los cálculos, el IRS los puede corregir. Did not file 2011 taxes Si usted no provee un número de Seguro Social correcto, el IRS puede denegar el crédito por ingreso del trabajo. Did not file 2011 taxes Estos errores se denominan errores matemáticos o humanos. Did not file 2011 taxes Si se le denegó el crédito por ingreso del trabajo en cualquier año posterior a 1996 y se determinó que su error fue debido a incumplimiento intencional o negligente de los requisitos para reclamar el crédito por ingreso del trabajo, no podrá reclamar el mismo durante los 2 años siguientes. Did not file 2011 taxes Si su error fue debido a fraude, no podrá reclamar el crédito por ingreso del trabajo durante los 10 años siguientes. Did not file 2011 taxes Información adicional. Did not file 2011 taxes   Consulte el capítulo 5 de la Publicación 596SP para información más detallada sobre el período de denegación y el Formulario 8862(SP). Did not file 2011 taxes Parte A. Did not file 2011 taxes Requisitos para Todos Esta parte del capítulo trata de los Requisitos 1 al 7, inclusive. Did not file 2011 taxes Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo. Did not file 2011 taxes Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de este capítulo. Did not file 2011 taxes Si reúne los siete requisitos explicados en esta sección, lea la Parte B o Parte C (la que corresponda) para conocer los requisitos adicionales que tiene que reunir. Did not file 2011 taxes Requisito 1. Did not file 2011 taxes Tiene que Tener Ingresos Brutos Ajustados Inferiores a: $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 hijo calificado. Did not file 2011 taxes Ingresos brutos ajustados (AGI, por sus siglas en inglés). Did not file 2011 taxes    Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A o la línea 4 del Formulario 1040EZ. Did not file 2011 taxes Si tiene ingresos brutos ajustados iguales o mayores al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Ejemplo. Did not file 2011 taxes Tiene ingresos brutos ajustados de $38,550, es soltero y tiene un hijo calificado. Did not file 2011 taxes No puede reclamar el crédito por ingreso del trabajo porque sus ingresos brutos ajustados no son inferiores a $37,870. Did not file 2011 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 porque tiene ingresos brutos ajustados inferiores a $43,210. Did not file 2011 taxes Bienes gananciales. Did not file 2011 taxes   Si está casado, pero tiene derecho a presentar la declaración como cabeza de familia de acuerdo con determinados requisitos especiales correspondientes a contribuyentes que no viven juntos (vea el Requisito 3 ), y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados incluyen aquella parte de los salarios, tanto de usted como de su cónyuge, que está obligado a declarar como ingresos brutos. Did not file 2011 taxes Esto es distinto a los requisitos de bienes gananciales que corresponden al Requisito 7 . Did not file 2011 taxes Requisito 2. Did not file 2011 taxes Tiene que tener un número de Seguro Social válido Para reclamar el crédito por ingreso del trabajo, usted (y su cónyuge, si presentan una declaración conjunta) tiene que tener un número de Seguro Social válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). Did not file 2011 taxes Todo hijo calificado indicado en el Anexo EIC tiene que tener también un número de Seguro Social válido. Did not file 2011 taxes Vea el Requisito 8 si tiene un hijo calificado. Did not file 2011 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 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. Did not file 2011 taxes Un ejemplo de un beneficio procedente de fondos del gobierno federal es el seguro Medicaid. Did not file 2011 taxes Si tiene una tarjeta con las palabras impresas “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 SSA para obtener una nueva tarjeta de Seguro Social que no tenga impresas las palabras que indican que no es válida para trabajar. Did not file 2011 taxes Ciudadano de los Estados Unidos. Did not file 2011 taxes   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social, tiene un número de Seguro Social válido. Did not file 2011 taxes Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización o del Departamento de Seguridad Nacional. Did not file 2011 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 con las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene una tarjeta de Seguro Social válida, pero sólo si la autorización es válida todavía. Did not file 2011 taxes Número de Seguro Social no incluido o incorrecto. Did not file 2011 taxes   Si el número de Seguro Social 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. Did not file 2011 taxes Otro número de identificación de contribuyente. Did not file 2011 taxes   No podrá tomar el crédito por ingreso del trabajo si, en lugar de un número de Seguro Social, usted (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación de contribuyente individual (ITIN, por sus siglas en inglés). Did not file 2011 taxes El IRS expide los números de identificación personal de contribuyente a personas no ciudadanas de los Estados Unidos que no puedan obtener un número de Seguro Social. Did not file 2011 taxes Persona sin número de Seguro Social. Did not file 2011 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. Did not file 2011 taxes No puede reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Cómo obtener un número de Seguro Social. Did not file 2011 taxes   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social, puede solicitarlo presentando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español (o el Formulario SS-5, Application for a Social Security Card, en inglés), a la Administración del Seguro Social. Did not file 2011 taxes Puede conseguir el Formulario SS-5-SP (o SS-5) en el sitio www. Did not file 2011 taxes socialsecurity. Did not file 2011 taxes gov/espanol, de la oficina más cercana de la SSA, o llamando a la SSA al 1-800-772-1213. Did not file 2011 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Did not file 2011 taxes   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no cuenta con un número de Seguro Social, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Did not file 2011 taxes Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. Did not file 2011 taxes S. Did not file 2011 taxes Individual Income Tax Return, en inglés). Did not file 2011 taxes Para más información, vea el capítulo 1. Did not file 2011 taxes Presentar la declaración de impuestos dentro del plazo sin reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, Amended U. Did not file 2011 taxes S. Did not file 2011 taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. Did not file 2011 taxes Tabla 36-1. Did not file 2011 taxes Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Did not file 2011 taxes Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que corresponda. Did not file 2011 taxes Tercero, tiene que cumplir el requisito de esta columna. Did not file 2011 taxes Parte A. Did not file 2011 taxes  Requisitos para Todos Parte B. Did not file 2011 taxes  Requisitos si Tiene un Hijo Calificado Parte C. Did not file 2011 taxes  Requisitos si No Tiene un Hijo Calificado Parte D. Did not file 2011 taxes  Cómo Calcular y Reclamar el Crédito por Ingreso del Trabajo 1. Did not file 2011 taxes Tiene que tener ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a: •$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. Did not file 2011 taxes 2. Did not file 2011 taxes Tiene que tener un número de Seguro Social válido. Did not file 2011 taxes  3. Did not file 2011 taxes Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. Did not file 2011 taxes  4. Did not file 2011 taxes Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Did not file 2011 taxes  5. Did not file 2011 taxes No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con ingresos ganados en el extranjero). Did not file 2011 taxes  6. Did not file 2011 taxes Tiene que tener ingresos de inversiones de $3,300 o menos. Did not file 2011 taxes  7. Did not file 2011 taxes Tiene que haber recibido ingreso del trabajo. Did not file 2011 taxes 8. Did not file 2011 taxes Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de la declaración conjunta. Did not file 2011 taxes  9. Did not file 2011 taxes Sólo una persona puede basarse en su hijo calificado para fines de reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes  10. Did not file 2011 taxes Usted no puede ser el hijo calificado de otra persona. Did not file 2011 taxes 11. Did not file 2011 taxes Tiene que tener por lo menos 25 años de edad, pero menos de 65. Did not file 2011 taxes  12. Did not file 2011 taxes Usted no puede ser el dependiente de otra persona. Did not file 2011 taxes  13. Did not file 2011 taxes No puede ser el hijo calificado de otra persona. Did not file 2011 taxes  14. Did not file 2011 taxes Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Did not file 2011 taxes 15. Did not file 2011 taxes Tiene que tener ingresos del trabajo inferiores a: •$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. Did not file 2011 taxes Requisito 3. Did not file 2011 taxes 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. Did not file 2011 taxes Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. Did not file 2011 taxes Si su cónyuge no vivió con usted. Did not file 2011 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. Did not file 2011 taxes En tal caso, quizás pueda reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Para obtener más información sobre la presentación de la declaración como cabeza de familia, vea el capítulo 2. Did not file 2011 taxes Requisito 4. Did not file 2011 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Si usted (o su cónyuge, si es casado) era extranjero no residente durante cualquier 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. Did not file 2011 taxes Puede usar ese estado civil para efectos de la declaración sólo si uno de ustedes (usted o su cónyuge) es ciudadano o extranjero residente estadounidense y usted opta por reclamar al cónyuge no residente como residente estadounidense. Did not file 2011 taxes En tal caso, usted y su cónyuge tendrán que pagar impuestos sobre todos los ingresos que recibieron de cualquier parte del mundo. Did not file 2011 taxes Si usted (o su cónyuge, si está casado) era 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 al lado de la línea 64a del Formulario 1040 o en el espacio a la izquierda de la línea 38a del Formulario 1040A. Did not file 2011 taxes Si necesita más información sobre esta opción, obtenga la Publicación 519, U. Did not file 2011 taxes S. Did not file 2011 taxes Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. Did not file 2011 taxes Requisito 5. Did not file 2011 taxes No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ No puede 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. Did not file 2011 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. Did not file 2011 taxes Los territorios de los Estados Unidos no se consideran países extranjeros. Did not file 2011 taxes Vea la Publicación 54, Tax Guide for U. Did not file 2011 taxes S. Did not file 2011 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 más información. Did not file 2011 taxes Requisito 6. Did not file 2011 taxes Tiene que Tener Ingresos de Inversiones de $3,300 o Menos No puede reclamar el crédito por ingreso del trabajo a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. Did not file 2011 taxes Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes En la mayoría de los casos, los ingresos procedentes de inversiones son la suma de las siguientes cantidades: Intereses sujetos a impuestos (línea 8a del Formulario 1040 ó 1040A). Did not file 2011 taxes Intereses exentos de impuestos (línea 8b del Formulario 1040 ó 1040A). Did not file 2011 taxes Ingresos de dividendos (línea 9a del Formulario 1040 ó 1040A). Did not file 2011 taxes Ingresos netos de ganancias de capital (línea 13 del Formulario 1040, si son mayores a cero, o línea 10 del Formulario 1040A). Did not file 2011 taxes Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de los intereses exentos de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) que aparecen en la línea 2. Did not file 2011 taxes No obstante, vea el Requisito 6 en el capítulo 1 de la Publicación 596SP si: Presenta el Anexo E (Formulario 1040), el Formulario 4797 o el Formulario 8814, o Declara en la línea 21 del Formulario 1040 ingresos provenientes del alquiler de bienes muebles. Did not file 2011 taxes Requisito 7. Did not file 2011 taxes Tiene que Haber Recibido Ingresos del Trabajo Este crédito se llama crédito “por ingreso del trabajo” porque, para tener derecho al mismo, usted tiene que trabajar y haber recibido ingresos del trabajo. Did not file 2011 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. Did not file 2011 taxes Si usted es un empleado, los ingresos del trabajo incluyen todo ingreso tributable que reciba de su empleador. Did not file 2011 taxes Si trabaja por cuenta propia o es empleado estatutario, calcule su ingreso del trabajo en la EIC Worksheet B (Hoja de Trabajo B del crédito por ingreso del trabajo) que se encuentra en las Instrucciones del Formulario 1040, en inglés. Did not file 2011 taxes Ingreso del Trabajo El ingreso del trabajo incluye todas las siguientes clases de ingresos: Salarios, sueldos, propinas y otra remuneración tributable del empleado. Did not file 2011 taxes La remuneración del empleado es ingreso del trabajo sólo si está sujeta a impuestos. Did not file 2011 taxes La remuneración no tributable de empleados, como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no es ingreso del trabajo. Did not file 2011 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. Did not file 2011 taxes Ingresos netos del trabajo por cuenta propia. Did not file 2011 taxes Ingresos brutos recibidos como empleado estatutario. Did not file 2011 taxes Salarios, sueldos y propinas. Did not file 2011 taxes   Se le informa de los salarios, sueldos y propinas que reciba por su trabajo en el recuadro 1 del Formulario W-2. Did not file 2011 taxes Debe declararlos en la línea 1 del Formulario 1040EZ o la línea 7 de los Formularios 1040A y 1040. Did not file 2011 taxes Elección sobre la paga no tributable por combate. Did not file 2011 taxes   Puede optar por incluir su paga no tributable por combate en el ingreso del trabajo para fines del crédito por ingreso del trabajo. Did not file 2011 taxes La elección de incluir la paga no tributable por combate en el ingreso del trabajo puede aumentar o disminuir su crédito por ingreso del trabajo. Did not file 2011 taxes Calcule el crédito con y sin su paga no tributable por combate antes de hacer la elección. Did not file 2011 taxes   Si elige hacerlo, tendrá que incluir en el ingreso del trabajo toda paga no tributable por combate que haya recibido. Did not file 2011 taxes Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Did not file 2011 taxes Es decir, si uno hace la elección, el otro puede hacerla, pero no tiene que hacerla. Did not file 2011 taxes   La cantidad de la paga no tributable por combate debe aparecer en el recuadro 12 de su Formulario W-2, con el código “Q”. Did not file 2011 taxes Personas que trabajan por cuenta propia y empleados estatutarios. Did not file 2011 taxes   Si trabaja por cuenta propia o recibió ingresos como empleado estatutario, tiene que referirse a las Instrucciones del Formulario 1040 para saber si reúne los requisitos para obtener el crédito por ingreso del trabajo. Did not file 2011 taxes Formularios 4361 ó 4029 Aprobados Esta sección es para las personas que tengan uno de los siguientes formularios aprobados: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud de exención del pago de impuestos sobre el trabajo por cuenta propia para 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 de exención del pago de los impuestos del Seguro Social y del Medicare y renuncia a beneficios), en inglés. Did not file 2011 taxes Cada formulario aprobado exime ciertos ingresos del pago de los impuestos al Seguro Social. Did not file 2011 taxes Cada formulario se explica con respecto a lo que se considera o no ingreso del trabajo para fines del crédito por ingreso del trabajo. Did not file 2011 taxes Formulario 4361. Did not file 2011 taxes   Sea que tenga o no un Formulario 4361 aprobado, las cantidades que reciba por celebrar oficios religiosos como empleado se consideran ingresos del trabajo. Did not file 2011 taxes Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. Did not file 2011 taxes Una asignación para la vivienda no tributable o el valor del alquiler no tributable de una vivienda no se considera ingresos del trabajo. Did not file 2011 taxes Además, las cantidades que haya recibido por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingresos del trabajo. Did not file 2011 taxes Ejemplos de esto son los honorarios por oficiar matrimonios y por pronunciar discursos. Did not file 2011 taxes Formulario 4029. Did not file 2011 taxes   Sea que tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y toda otra remuneración tributable recibida como empleado se consideran ingresos del trabajo. Did not file 2011 taxes Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. Did not file 2011 taxes Además, al calcular el ingreso del trabajo, 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. Did not file 2011 taxes Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios tributables que reciba del plan de jubilación por incapacidad de su empleador se consideran ingresos del trabajo hasta que cumpla la edad mínima de jubilación. Did not file 2011 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. Did not file 2011 taxes Tiene que declarar los pagos por incapacidad tributables en la línea 7 del Formulario 1040 o Formulario 1040A hasta alcanzar la edad mínima de jubilación. Did not file 2011 taxes A partir del día siguiente al día en que cumpla la edad mínima de jubilación, los pagos que reciba son tributables por concepto de pensión y no se consideran ingresos del trabajo. Did not file 2011 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. Did not file 2011 taxes Pagos del seguro por incapacidad. Did not file 2011 taxes   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. Did not file 2011 taxes No importa si ha cumplido o no la edad mínima de jubilación. Did not file 2011 taxes Si esta póliza está a su disposición a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código “J”. Did not file 2011 taxes Ingresos que No Son Ingresos del Trabajo Algunos ejemplos de conceptos que no son ingresos del trabajo son intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluyendo beneficios por incapacidad), pensión para el cónyuge divorciado y para hijos menores, beneficios de bienestar social, beneficios de compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza, y beneficios pagados a veteranos, incluyendo pagos de rehabilitación hechos por el Department of Veterans Affairs (Departamento de asuntos de veteranos o VA, por sus siglas en inglés). Did not file 2011 taxes No incluya ninguno de dichos conceptos en sus ingresos del trabajo. Did not file 2011 taxes Ingresos recibidos como recluso en una institución penal. Did not file 2011 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. Did not file 2011 taxes Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención o rehabilitación penal temporal (halfway house). Did not file 2011 taxes Pagos del bienestar social a cambio de actividades laborales. Did not file 2011 taxes   Los pagos no tributables del bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo. Did not file 2011 taxes Estos son pagos en efectivo que ciertas personas reciben de una dependencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal de Temporary Assistance for Needy Families (Asistencia temporal para familias necesitadas o TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) actividades para obtener experiencia laboral (incluyendo remodelación o reparación de viviendas públicas) si no hay suficientes plazas de empleos disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. Did not file 2011 taxes Bienes gananciales. Did not file 2011 taxes   Si está casado, pero tiene derecho a presentar la declaración como cabeza de familia de acuerdo con determinados requisitos especiales correspondientes a contribuyentes casados que no viven juntos (vea el Requisito 3 ) y vive en un estado con leyes de bienes gananciales, su ingreso del trabajo no incluye ninguna cantidad ganada por su cónyuge que se considere propiedad de usted conforme a esas leyes. Did not file 2011 taxes Esa cantidad no se considera ingreso del trabajo para propósitos del crédito, aunque tenga que incluirla en sus ingresos brutos en la declaración de impuestos. Did not file 2011 taxes Su ingreso del trabajo incluye 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. Did not file 2011 taxes Pareja o sociedad doméstica en los estados de Nevada, Washington y California. Did not file 2011 taxes   Si usted es parte de una pareja o sociedad doméstica registrada en los estados de Nevada, Washington o California, los mismos requisitos aplican. Did not file 2011 taxes Su ingreso del trabajo para propósitos del EIC no incluye ninguna cantidad ganada por su pareja. Did not file 2011 taxes Su ingreso del trabajo incluye la cantidad completa que usted ganó. Did not file 2011 taxes Para más detalles, vea la Publicación 555, Community Property (Comunidad de bienes), en inglés. Did not file 2011 taxes Pagos del programa del fondo de conservación (CRP, por sus siglas en inglés). Did not file 2011 taxes   Si estaba recibiendo prestaciones 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 EIC. Did not file 2011 taxes Paga militar no tributable. Did not file 2011 taxes   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingreso del trabajo para fines del crédito por ingreso del trabajo. Did not file 2011 taxes Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para vivienda (BAH, por sus siglas en inglés) y la asignación básica para sustento (BAS, por sus siglas en inglés). Did not file 2011 taxes Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. Did not file 2011 taxes    Paga de combate. Did not file 2011 taxes Puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito tributario por ingreso del trabajo. Did not file 2011 taxes Vea anteriormente Elección sobre la paga no tributable por combate . Did not file 2011 taxes Parte B. Did not file 2011 taxes Requisitos si Tiene un Hijo Calificado Si ha cumplido todos los requisitos de la Parte A , lea la Parte B para saber si tiene un hijo calificado. Did not file 2011 taxes La Parte B trata de los Requisitos 8 al 10. Did not file 2011 taxes Tiene que cumplir cada uno de estos tres requisitos, además de los de las Partes A y D , para tener derecho al crédito por ingreso del trabajo con un hijo calificado. Did not file 2011 taxes Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo basándose en un hijo calificado. Did not file 2011 taxes No puede presentar el Formulario 1040EZ. Did not file 2011 taxes Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. Did not file 2011 taxes Si cumple todos los requisitos de la Parte A y de esta parte, lea la Parte D para saber qué hacer a continuación. Did not file 2011 taxes Si no cumple el Requisito 8 , no tiene un hijo calificado. Did not file 2011 taxes Lea la Parte C para saber si puede obtener el crédito por ingreso del trabajo sin un hijo calificado. Did not file 2011 taxes Requisito 8. Did not file 2011 taxes Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. Did not file 2011 taxes Éstos son: Parentesco, Edad, Residencia y Declaración conjunta. Did not file 2011 taxes Estos cuatro requisitos se ilustran en la Figura 36-1. Did not file 2011 taxes Los siguientes párrafos explican estos requisitos en más detalle. Did not file 2011 taxes Requisito de Parentesco Para ser hijo calificado, el hijo tiene que ser su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualquiera de ellos (por ejemplo, su sobrina o sobrino). Did not file 2011 taxes Las siguientes definiciones aclaran el requisito de parentesco. Did not file 2011 taxes Hijo adoptivo. Did not file 2011 taxes   Un hijo adoptivo siempre se considera su propio hijo. Did not file 2011 taxes El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su custodia para ser legalmente adoptado. Did not file 2011 taxes Hijo de crianza. Did not file 2011 taxes   Para propósitos del crédito por ingreso del trabajo, una persona es su hijo de crianza si 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. Did not file 2011 taxes Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. Did not file 2011 taxes También incluye una organización exenta de impuestos con licencia del estado. Did not file 2011 taxes Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal para colocar niños indios estadounidenses. Did not file 2011 taxes Ejemplo. Did not file 2011 taxes Diana, quien tiene 12 años, fue puesta bajo su custodia hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. Did not file 2011 taxes Diana es su hija de crianza. Did not file 2011 taxes Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser menor que usted (o su cónyuge, si es casado que presenta una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013 y ser estudiante y ser menor que usted (o su cónyuge, si es casado que presenta una declaración conjunta), o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. Did not file 2011 taxes Los ejemplos y las definiciones que se encuentran a continuación aclaran el requisito de edad. Did not file 2011 taxes Ejemplo 1–hijo que no es menor de 19 años. Did not file 2011 taxes Su hijo cumplió 19 años de edad el 10 de diciembre. Did not file 2011 taxes A menos que estuviera total y permanentemente incapacitado o fuera estudiante, no es un hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. Did not file 2011 taxes Ejemplo 2–hijo que no es menor que usted o su cónyuge. Did not file 2011 taxes Su hermano de 23 años de edad, quien es soltero y estudiante a tiempo completo, vive con usted y su cónyuge. Did not file 2011 taxes No está discapacitado. Did not file 2011 taxes Tanto usted como su cónyuge tienen 21 años y presentan una declaración conjunta. Did not file 2011 taxes Su hermano no es su hijo calificado porque no es menor que usted o su cónyuge. Did not file 2011 taxes Ejemplo 3–hijo menor que su cónyuge pero no menor que usted. Did not file 2011 taxes Los hechos son los mismos que en el Ejemplo 2, salvo que su cónyuge tiene 25 años de edad. Did not file 2011 taxes Ya que su hermano es menor que su cónyuge, es su hijo calificado, aunque no es menor que usted. Did not file 2011 taxes Definición del término estudiante. Did not file 2011 taxes   Para reunir los requisitos y considerarse estudiante, su hijo tiene que ser, durante una parte de cada uno de cualesquier 5 meses calendarios del año calendario: Estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un plan de estudios y un estudiantado regular en la escuela, o Estudiante que toma un curso de adiestramiento agrícola a tiempo completo ofrecido por una escuela descrita en el apartado (1) anterior o por un organismo del gobierno estatal, local o de un condado. Did not file 2011 taxes Los 5 meses calendarios no tienen que ser consecutivos. Did not file 2011 taxes   Se entiende por estudiante a tiempo completo el estudiante matriculado por el número de horas o cursos que la escuela considere como asistencia a tiempo completo. Did not file 2011 taxes Definición del término escuela. Did not file 2011 taxes   Una escuela puede ser primaria, secundaria, superior, colegio universitario, universidad, escuela técnica, escuela de oficios o mecánica. Did not file 2011 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 los fines del crédito por ingreso del trabajo. Did not file 2011 taxes Estudiantes de escuela superior vocacional. Did not file 2011 taxes   Los estudiantes que trabajen en empleos cooperativos de adiestramiento en la industria privada como parte del currículo normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. Did not file 2011 taxes Total y permanentemente incapacitado. Did not file 2011 taxes   Se considera que su hijo es total y permanentemente incapacitado si ambas condiciones siguientes le corresponden: El hijo no puede dedicarse a ninguna actividad retribuida de mayor importancia a causa de una condición física o mental. Did not file 2011 taxes Un médico determina que dicha condición ha durado, o podría durar, de forma ininterrumpida por un mínimo de un año o podría terminar en la muerte del hijo. Did not file 2011 taxes Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. Did not file 2011 taxes Las siguientes definiciones aclaran el requisito de residencia. Did not file 2011 taxes Estados Unidos. Did not file 2011 taxes   Esto significa los 50 estados y el Distrito de Columbia. Did not file 2011 taxes No se incluyen Puerto Rico ni las posesiones de los Estados Unidos, como Guam. Did not file 2011 taxes Please click here for the text description of the image. Did not file 2011 taxes Hijo calificado Albergues para personas sin hogar. Did not file 2011 taxes   Su hogar puede encontrarse en cualquier lugar donde viva habitualmente. Did not file 2011 taxes No necesita vivir en un hogar tradicional. Did not file 2011 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. Did not file 2011 taxes Personal militar destacado fuera de los Estados Unidos. Did not file 2011 taxes    Para propósitos del crédito por ingreso del trabajo, al personal militar de los Estados Unidos 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. Did not file 2011 taxes Servicio activo prolongado. Did not file 2011 taxes    “Servicio activo prolongado” significa que se le ha llamado u ordenado a que preste servicio militar por un período indefinido o por un período de más de 90 días. Did not file 2011 taxes Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado en servicio activo prolongado aunque no preste servicio por un período de más de 90 días. Did not file 2011 taxes Nacimiento o fallecimiento de un hijo. Did not file 2011 taxes   Un hijo que haya nacido o fallecido en 2013 se trata como si hubiera vivido con usted durante más de la mitad del año 2013 si el domicilio de usted fue el del hijo durante más de la mitad del tiempo que estuviese vivo durante dicho año. Did not file 2011 taxes Ausencias temporales. Did not file 2011 taxes   El tiempo que usted o su hijo esté temporalmente ausente del hogar, debido a una circunstancia especial, se cuenta como tiempo en el que su hijo vivió con usted. Did not file 2011 taxes Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. Did not file 2011 taxes Hijos secuestrados. Did not file 2011 taxes    Se considera que un hijo secuestrado ha vivido con usted durante más de la mitad del año si el hijo vivió con usted durante más de la mitad de la parte del año transcurrida antes de la fecha en que ocurrió el secuestro. Did not file 2011 taxes Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de la familia de usted o de la del hijo. Did not file 2011 taxes Esta consideración corresponde a todos los años hasta el año en el cual se le devuelva a su hijo. Did not file 2011 taxes No obstante, el último año que puede considerarse como tal será el que ocurra primero entre: El año en el cual se hace una determinación que de hecho el hijo está muerto o El año durante el cual el hijo hubiera cumplido 18 años. Did not file 2011 taxes   Si el hijo calificado fue secuestrado y cumple los requisitos anteriores, escriba “KC” , en vez de un número, en la línea 6 del Anexo EIC (Formulario 1040). Did not file 2011 taxes Requisito de la Declaración Conjunta Para cumplir este requisito, el hijo no puede presentar una declaración conjunta correspondiente al año actual. Did not file 2011 taxes Excepción. Did not file 2011 taxes   Una excepción al requisito de la declaración conjunta corresponde si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos en la fuente o del pago de impuestos estimados. Did not file 2011 taxes Ejemplo 1–el hijo presenta una declaración conjunta. Did not file 2011 taxes Pagó los gastos de manutención de su hija de 18 años de edad, la cual vivió con usted durante todo el año mientras su esposo estaba prestando servicio en las Fuerzas Armadas. Did not file 2011 taxes Él ganó ingreso de $25,000 ese año. Did not file 2011 taxes La pareja presenta una declaración conjunta. Did not file 2011 taxes Debido a que su hija presentó una declaración conjunta, no es su hijo calificado. Did not file 2011 taxes Ejemplo 2–el hijo presenta una declaración conjunta sólo para recibir un reembolso del impuesto retenido. Did not file 2011 taxes Su hijo de 18 años de edad y la esposa de éste, de 17 años, recibieron $800 en ingresos de trabajos a tiempo parcial y ningún otro ingreso. Did not file 2011 taxes Ellos no tienen hijos. Did not file 2011 taxes Ninguno de los dos está obligado a presentar una declaración de impuestos. Did not file 2011 taxes Impuestos adicionales fueron retenidos de su paga, así que presentaron una declaración conjunta sólo para recibir un reembolso de los impuestos retenidos. Did not file 2011 taxes En este caso, corresponde la excepción al requisito de la declaración conjunta. Did not file 2011 taxes Por lo tanto, su hijo podría ser su hijo calificado si se cumplen los demás requisitos. Did not file 2011 taxes Ejemplo 3–el hijo presenta una declaración conjunta para reclamar el crédito "Oportunidad para Estadounidenses". Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 2 excepto que no se retuvo impuestos de los pagos de su hijo. Did not file 2011 taxes Ni él ni su esposa están obligados a presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar el crédito “Oportunidad para Estadounidenses” de $124 y recibir un reembolso de dicha cantidad. Did not file 2011 taxes El hecho de que presenten la declaración para reclamar el crédito “Oportunidad para Estadounidenses” significa que no la presentan únicamente para reclamar un reembolso del impuesto retenido o el impuesto estimado ya pagado. Did not file 2011 taxes La excepción al requisito de la declaración conjunta no es aplicable, así que, su hijo no es su hijo calificado. Did not file 2011 taxes Hijo casado. Did not file 2011 taxes   Aun si su hijo no presenta una declaración conjunta, si dicho hijo estaba casado al finalizar el año, no puede ser su hijo calificado a menos que se dé alguna de estas dos situaciones: Puede declarar al hijo como dependiente o La razón por la cual usted no puede declarar una exención por su hijo es porque cedió ese derecho al padre o madre de su hijo conforme al Requisito especial para padres divorciados o separados (o que viven separados) , el cual se explica más adelante. Did not file 2011 taxes Número de Seguro Social. Did not file 2011 taxes   El hijo calificado tiene que tener un número de Seguro Social válido, a menos que naciera y falleciera en 2013 y usted adjunte a su declaración de impuestos una copia del acta de nacimiento o del certificado de defunción de dicho hijo, o expedientes de un hospital en los que conste que el hijo nació vivo. Did not file 2011 taxes Usted no puede reclamar el crédito por ingreso del trabajo basado en un hijo calificado si: El número de Seguro Social 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 su hijo calificado tiene: Un número de identificación de contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos porque no puede obtener un número de Seguro Social, o Un número de identificación de adopción de contribuyente (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social para el niño que van a adoptar hasta que la adopción sea final. Did not file 2011 taxes   Si tiene más de un hijo calificado y solamente uno de éstos tiene un número de Seguro Social válido, puede reclamar el crédito por ingreso del trabajo basado en ese hijo solamente. Did not file 2011 taxes Para obtener más información sobre el número de Seguro Social, vea el Requisito 2 . Did not file 2011 taxes Requisito 9. Did not file 2011 taxes Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted En ocasiones, un hijo cumple los requisitos para ser el hijo calificado de más de una persona. Did not file 2011 taxes Sin embargo, sólo una de esas personas puede realmente tratar al hijo como hijo calificado. Did not file 2011 taxes Esa persona es la única que puede usar dicho hijo como hijo calificado para recibir todos los siguientes beneficios tributarios (siempre y cuando dicha persona tenga derecho a cada beneficio): La exención por el hijo. Did not file 2011 taxes El crédito tributario por hijos. Did not file 2011 taxes El estado civil de cabeza de familia para efectos de la declaración. Did not file 2011 taxes El crédito por gastos de cuidado de hijos y dependientes. Did not file 2011 taxes La exclusión por beneficios del cuidado de dependientes. Did not file 2011 taxes El crédito por ingreso del trabajo (EIC, por sus siglas en inglés). Did not file 2011 taxes La otra persona no puede tomar ninguno de estos beneficios basándose en este hijo calificado. Did not file 2011 taxes Es decir, usted y la otra persona no pueden ponerse de acuerdo para dividir dichos beneficios tributarios entre sí. Did not file 2011 taxes La otra persona no puede tomar ninguno de estos beneficios tributarios a menos que tenga otro hijo calificado. Did not file 2011 taxes Las reglas de desempate que se explican a continuación precisan quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. Did not file 2011 taxes Sin embargo, la regla de desempate no corresponde si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. Did not file 2011 taxes Reglas de desempate. Did not file 2011 taxes   Para determinar cuál persona puede tratar al hijo como hijo calificado para reclamar los seis beneficios tributarios mencionados anteriormente, corresponden las reglas de desempate siguientes: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo se considera el hijo calificado de uno de los padres. Did not file 2011 taxes Si los padres presentan una declaración conjunta juntos y pueden reclamar el hijo como hijo calificado, el hijo es tratado como el hijo calificado de los padres. Did not file 2011 taxes Si los padres no presentan una declaración conjunta pero ambos padres reclaman al hijo como hijo calificado, el IRS considerará que el hijo es el hijo calificado del padre con quien vivió más tiempo durante el año. Did not file 2011 taxes Si el hijo vivió con cada padre la misma cantidad de tiempo, el IRS considerará que el hijo es el hijo calificado del padre cuyos ingresos brutos ajustados sean mayores durante el año. Did not file 2011 taxes Si ninguno de los padres puede reclamar al hijo como hijo calificado, se considera que el hijo es el hijo calificado de la persona cuyos ingresos brutos ajustados sean mayores durante el año. Did not file 2011 taxes Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno de los dos lo hace, se considera que el hijo es el hijo calificado de la persona cuyos ingresos brutos ajustados sean mayores durante el año, pero únicamente si los ingresos brutos ajustados de dicha persona son mayores que los ingresos brutos ajustados más altos de cualesquiera de los padres del hijo que pueda reclamarlo. Did not file 2011 taxes Si los padres del hijo presentan una declaración conjunta el uno con el otro, se puede aplicar esta regla considerando la totalidad de los ingresos brutos ajustados de los padres como si se hubiera dividido entre los dos en partes iguales. Did not file 2011 taxes Vea el Ejemplo 8 , más adelante. Did not file 2011 taxes   Conforme a estas reglas de desempate, usted y la otra persona podrían escoger cuál de los dos reclama al hijo como hijo calificado. Did not file 2011 taxes Vea Ejemplo 1 al 13 , más adelante. Did not file 2011 taxes   Si no puede reclamar el crédito por ingreso del trabajo porque, conforme a las reglas de desempate, su hijo calificado se considera el hijo calificado de otra persona en 2013, es posible que pueda tomar el crédito por ingreso del trabajo usando otro hijo calificado diferente. Did not file 2011 taxes Sin embargo, no puede tomar el crédito por ingreso del trabajo basándose en las reglas de la Parte C para personas que no tengan hijo calificado. Did not file 2011 taxes Si la otra persona no puede reclamar el crédito por ingreso del trabajo. Did not file 2011 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 no reúne los requisitos para hacerlo o su ingreso del trabajo o ingreso bruto ajustado (AGI, por sus siglas en inglés) es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. Did not file 2011 taxes Vea el Ejemplo 6 y el Ejemplo 7 , más adelante. Did not file 2011 taxes Sin embargo, no puede tratar al hijo como hijo calificado con el fin de reclamar el crédito por ingreso del trabajo si la otra persona usa dicho hijo para reclamar cualquiera de los otros seis beneficios tributarios mencionados anteriormente. Did not file 2011 taxes Ejemplos. Did not file 2011 taxes Los siguientes ejemplos podrían ayudarle a determinar si puede o no reclamar el crédito por ingreso del trabajo en el caso de que usted y otra persona tengan el mismo hijo calificado. Did not file 2011 taxes Ejemplo 1. Did not file 2011 taxes Usted y su hijo de 2 años de edad, Jaime, vivieron con la madre de usted todo el año. Did not file 2011 taxes Usted tiene 25 años de edad, no está casado y sus ingresos brutos ajustados son $9,000. Did not file 2011 taxes Su único ingreso fue $9,000 de un trabajo a tiempo parcial. Did not file 2011 taxes El único ingreso de su madre fue $20,000 de su trabajo y sus ingresos brutos ajustados son $20,000. Did not file 2011 taxes El padre de Jaime no vivió con usted ni con su hijo (Jaime). Did not file 2011 taxes No corresponde la regla especial para padres divorciados o separados (o padres que viven separados), la cual se explica más adelante. Did not file 2011 taxes Jaime es el hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta, tanto para usted como para su madre. Did not file 2011 taxes Sin embargo, sólo uno de ustedes puede tratarlo como hijo calificado para reclamar el crédito por ingreso del trabajo (y cualquiera de los demás beneficios tributarios enumerados anteriormente, a los que dicha persona tenga derecho). Did not file 2011 taxes No es el hijo calificado de ninguna otra persona, incluido su padre. Did not file 2011 taxes Si no reclama a Jaime como hijo calificado para el crédito por ingreso del trabajo o cualesquiera de los demás beneficios tributarios indicados anteriormente, su madre puede tratarlo como hijo calificado para reclamar el crédito por ingreso del trabajo (y cualquiera de los demás beneficios tributarios al que tenga derecho). Did not file 2011 taxes Ejemplo 2. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , excepto que sus ingresos brutos ajustados son $25,000. Did not file 2011 taxes Ya que los ingresos brutos ajustados de su madre no son mayores que los suyos, ella no puede reclamar a Jaime como hijo calificado. Did not file 2011 taxes Sólo usted puede reclamarlo. Did not file 2011 taxes Ejemplo 3. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , excepto que tanto usted como su madre reclaman a Jaime como hijo calificado. Did not file 2011 taxes En este caso, sólo usted, como padre o madre del hijo, será la única persona a quien se le permitirá reclamar a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo y los demás beneficios tributarios indicados anteriormente a los que tenga derecho. Did not file 2011 taxes El IRS le denegará a su madre la opción al crédito por ingreso del trabajo y a los demás beneficios tributarios enumerados, a menos que ella tenga otro hijo calificado. Did not file 2011 taxes Ejemplo 4. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , pero usted también tiene otros dos hijos menores que viven con usted y su madre que son hijos calificados tanto para usted como para su madre. Did not file 2011 taxes Sólo uno de ustedes puede reclamar a cada hijo. Did not file 2011 taxes Sin embargo, si los ingresos brutos ajustados de su madre son mayores que los suyos, puede permitir que su madre reclame a uno o más de los hijos. Did not file 2011 taxes Por ejemplo, si usted reclama a uno de los hijos, su madre puede reclamar a los otros dos. Did not file 2011 taxes Ejemplo 5. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , pero usted tiene sólo 18 años de edad. Did not file 2011 taxes Esto significa que usted es el hijo calificado de su madre. Did not file 2011 taxes Según el Requisito 10 , explicado a continuación, no puede reclamar el crédito por ingreso del trabajo ni reclamar a Jaime como hijo calificado. Did not file 2011 taxes Sólo su madre podría tratar a Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo. Did not file 2011 taxes Si su madre cumple los demás requisitos para reclamar el crédito por ingreso del trabajo y usted no reclama a Jaime como hijo calificado para ningún otro beneficio tributario indicado anteriormente, su madre puede tratar a usted y Jaime como hijos calificados para fines del crédito por ingreso del trabajo. Did not file 2011 taxes Ejemplo 6. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , excepto que su madre tuvo ingresos de $50,000 de su trabajo. Did not file 2011 taxes Como el ingreso del trabajo de su madre es demasiado alto para reclamar el crédito por ingreso del trabajo, sólo usted puede reclamar el crédito usando a su hijo. Did not file 2011 taxes Ejemplo 7. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , excepto que ganó $50,000 de su trabajo y sus ingresos brutos ajustados son $50,500. Did not file 2011 taxes No puede reclamar el crédito por ingreso del trabajo porque sus ingresos derivados del trabajo son demasiado altos. Did not file 2011 taxes Su madre tampoco puede reclamar el crédito por ingreso del trabajo porque sus ingresos brutos ajustados no son mayores que los suyos. Did not file 2011 taxes Ejemplo 8. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 1 , excepto que usted y el padre de Jaime están casados el uno con el otro, viven con Jaime y la madre de usted y tienen ingresos brutos ajustados de $30,000 indicados en una declaración conjunta. Did not file 2011 taxes Si usted y su esposo no reclaman a Jaime como hijo calificado para fines del crédito por ingreso del trabajo o de cualesquiera de los beneficios tributarios mencionados anteriormente, la madre de usted lo puede reclamar. Did not file 2011 taxes Aunque los ingresos brutos ajustados indicados en su declaración conjunta, $30,000, son mayores que los ingresos brutos ajustados de su madre, $20,000, en este caso se puede considerar que la mitad de los ingresos brutos ajustados conjuntos le corresponde a usted y que la otra mitad le corresponde a su esposo. Did not file 2011 taxes Es decir, se considera que los ingresos brutos ajustados de cada padre pueden ser $15,000. Did not file 2011 taxes Ejemplo 9. Did not file 2011 taxes Usted, su esposo y su hijo de 10 años de edad, José, convivieron en el mismo hogar hasta el 1 de agosto de 2013, fecha en la que su esposo se marchó de la casa. Did not file 2011 taxes José vivió con usted durante los meses de agosto y septiembre. Did not file 2011 taxes Durante el resto del año, José vivió con su esposo, el padre de José. Did not file 2011 taxes José es el hijo calificado tanto para usted como para su esposo porque vivió con cada uno de ustedes por más de la mitad del año y porque ambos cumplen los requisitos de parentesco, edad y de la declaración conjunta. Did not file 2011 taxes Como usted y su esposo aún no se habían divorciado, separado legalmente o separado de acuerdo con una orden escrita de manutención por separación judicial al finalizar el año, el requisito especial para padres divorciados o separados (o padres que viven separados) no corresponde en este caso. Did not file 2011 taxes Usted y su esposo presentarán una declaración por separado. Did not file 2011 taxes Su esposo acuerda dejar que usted trate a José como hijo calificado. Did not file 2011 taxes Esto quiere decir que, si su marido no reclama a José como hijo calificado para ninguno de los beneficios tributarios mencionados anteriormente, usted puede reclamarlo como hijo calificado para fines de cualesquiera de los demás beneficios tributarios indicados anteriormente al que tenga derecho. Did not file 2011 taxes Sin embargo, su estado civil para efectos de la declaración es casado que presenta una declaración por separado, por lo que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Did not file 2011 taxes Vea el Requisito 3 . Did not file 2011 taxes Ejemplo 10. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 9 , excepto que tanto usted como su esposo reclaman a José como hijo calificado. Did not file 2011 taxes En este caso, sólo su esposo tiene el derecho de tratar a José como hijo calificado. Did not file 2011 taxes Esto es así porque, durante 2013, el hijo vivió con él durante más tiempo de lo que vivió con usted. Did not file 2011 taxes Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Did not file 2011 taxes Sin embargo, el estado civil para efectos de la declaración de su esposo es casado que presenta la declaración por separado y su esposo no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. Did not file 2011 taxes Vea el Requisito 3 . Did not file 2011 taxes Ejemplo 11. Did not file 2011 taxes Usted, su hijo de 5 años de edad y el padre del hijo vivieron juntos durante todo el año. Did not file 2011 taxes Usted y el padre de su hijo no están casados. Did not file 2011 taxes Su hijo es hijo calificado tanto para usted como para el padre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta tanto para usted como para él. Did not file 2011 taxes Sus ingresos derivados del trabajo y sus ingresos brutos ajustados son $12,000 y el padre de su hijo tiene ingresos derivados del trabajo e ingresos brutos ajustados de $14,000. Did not file 2011 taxes Ninguno de ustedes tuvo otro ingreso. Did not file 2011 taxes El padre de su hijo se pone de acuerdo con usted para que usted trate a su hijo como hijo calificado. Did not file 2011 taxes Esto quiere decir que, si el padre de su hijo no lo reclama como hijo calificado para el crédito por ingreso del trabajo ni para ningún otro beneficio tributario indicado anteriormente, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo y cualesquiera de los demás beneficios tributarios indicados anteriormente al que tenga derecho. Did not file 2011 taxes Ejemplo 12. Did not file 2011 taxes Los datos son los mismos que en el Ejemplo 11 , excepto que tanto usted como el padre de su hijo reclaman al hijo como hijo calificado. Did not file 2011 taxes En este caso, sólo el padre tiene derecho a tratar a su hijo como hijo calificado. Did not file 2011 taxes Esto se debe a que el ingreso bruto ajustado del padre, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. Did not file 2011 taxes Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). Did not file 2011 taxes Ejemplo 13. Did not file 2011 taxes Usted y su sobrina de 7 años de edad, la hija de su hermana, vivieron con la madre de usted durante todo el año. Did not file 2011 taxes Usted tiene 25 años de edad y sus ingresos brutos ajustados son $9,300. Did not file 2011 taxes Sus únicos ingresos fueron producto de un trabajo a tiempo parcial. Did not file 2011 taxes Los ingresos brutos ajustados de su madre son $15,000. Did not file 2011 taxes Los únicos ingresos de su madre fueron producto de su trabajo. Did not file 2011 taxes Los padres de su sobrina presentan una declaración conjunta, tienen ingresos brutos ajustados de menos de $9,000 y no viven con usted ni con su propia hija. Did not file 2011 taxes Su sobrina se considera hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y de la declaración conjunta tanto para usted como para su madre. Did not file 2011 taxes No obstante, sólo su madre puede tratarla como hija calificada. Did not file 2011 taxes Esto es así porque los ingresos brutos ajustados de su madre, $15,000, son mayores que los suyos, $9,300. Did not file 2011 taxes Requisito especial para padres divorciados o separados (o que viven separados). Did not file 2011 taxes   Se considerará que el hijo de un padre sin custodia es su hijo calificado (para propósitos de reclamar una exención y el crédito tributario por hijos, pero no para el crédito por ingreso del trabajo) si se dan todas las siguientes situaciones: Los padres: Están divorciados o legalmente separados por medio de un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo escrito de separación, o Vivieron aparte todo el tiempo durante los últimos 6 meses del año 2013, independientemente de si están o estuvieron casados. Did not file 2011 taxes El hijo recibió de sus padres más de la mitad de la manutención total para el año. Did not file 2011 taxes Uno o ambos padres tienen la custodia del hijo durante más de la mitad del año 2013. Did not file 2011 taxes Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar concediendo que él o ella no reclamará al hijo como dependiente para el año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. Did not file 2011 taxes Si el fallo de divorcio o de manutención por separación judicial entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar las páginas correspondientes del fallo de divorcio o de manutención por separación judicial en lugar del Formulario 8332. Did not file 2011 taxes Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 aplicable 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 2013. Did not file 2011 taxes   Para más información, vea el capítulo 3. Did not file 2011 taxes Vea también Aplicación del Requisito 9 en el caso de padres divorciados o separados (o que viven separados) , que se encuentra a continuación. Did not file 2011 taxes Aplicación del Requisito 9 en el caso de padres divorciados (o separados o que viven separados). Did not file 2011 taxes   Si el hijo se trata como hijo calificado para el padre o la madre sin custodia según el requisito especial para hijos de padres divorciados