Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Does Active Duty Military Pay State Taxes

Military Tax Return1090ezState Tax Forms 2012Irs 2012 Tax Form 1040File Taxes 2010Filing Tax AmendmentsFiling Late Taxes For 2012Turbotax 1040xAmend Income TaxAmended Tax Return Form 20111040ez Form For 20102012 Federal And State Tax FormsArmy One Source TaxesHow To File Back Taxes Online1040 For 2010Can You File 1040ez OnlineMilitary Taxes By State2012 State TaxTurbotax FreeIrs 1040ez Form 2012Free State And Federal Tax ReturnsTurbotax OnlineH&r Block FreeStudents And Taxes1040nr Tax Return1040 Ez Tax Form 2013Free Online Ez FormH&r Block Free TaxesFree E File 2011File Past Years Tax ReturnStudent Tax Return 2011Amend Tax Return1040x Turbo TaxTax Preparation SoftwareCan I Efile 2011 TaxesWww Irs GovIrs Forms For 2011 Tax Year1040a Tax FormHow Can I File My 2011 Taxes Online For FreeTurbotax 2009 Download

Does Active Duty Military Pay State Taxes

Does active duty military pay state taxes 1. Does active duty military pay state taxes   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Does active duty military pay state taxes Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Does active duty military pay state taxes   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Does active duty military pay state taxes See Publication 501 for more information. Does active duty military pay state taxes Additional Medicare Tax. Does active duty military pay state taxes  Beginning in 2013, a 0. Does active duty military pay state taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Does active duty military pay state taxes For more information, see the Instructions for Form 1040, line 60, and Form 8959. Does active duty military pay state taxes Net Investment Income Tax. Does active duty military pay state taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Does active duty military pay state taxes NIIT is a 3. Does active duty military pay state taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Does active duty military pay state taxes For more information, see the Instructions for Form 1040, line 60, and Form 8960. Does active duty military pay state taxes Refundable credit for prior year minimum tax. Does active duty military pay state taxes  The refundable portion of the credit for prior year minimum tax is no longer available. Does active duty military pay state taxes Who must file. Does active duty military pay state taxes  Generally, the amount of income you can receive before you must file a return has been increased. Does active duty military pay state taxes See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Does active duty military pay state taxes Reminders File online. Does active duty military pay state taxes  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Does active duty military pay state taxes Create your own personal identification number (PIN) and file a completely paperless tax return. Does active duty military pay state taxes For more information, see Does My Return Have To Be on Paper , later. Does active duty military pay state taxes Change of address. Does active duty military pay state taxes  If you change your address, you should notify the IRS. Does active duty military pay state taxes You can use Form 8822 to notify the IRS of the change. Does active duty military pay state taxes See Change of Address , later, under What Happens After I File. Does active duty military pay state taxes Enter your social security number. Does active duty military pay state taxes  You must enter your social security number (SSN) in the spaces provided on your tax return. Does active duty military pay state taxes If you file a joint return, enter the SSNs in the same order as the names. Does active duty military pay state taxes Direct deposit of refund. Does active duty military pay state taxes  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Does active duty military pay state taxes See Direct Deposit under Refunds, later. Does active duty military pay state taxes If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Does active duty military pay state taxes Pay online or by phone. Does active duty military pay state taxes  If you owe additional tax, you may be able to pay online or by phone. Does active duty military pay state taxes See How To Pay , later. Does active duty military pay state taxes Installment agreement. Does active duty military pay state taxes  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Does active duty military pay state taxes See Installment Agreement , later, under Amount You Owe. Does active duty military pay state taxes You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Does active duty military pay state taxes Automatic 6-month extension. Does active duty military pay state taxes  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Does active duty military pay state taxes S. Does active duty military pay state taxes Individual Income Tax Return. Does active duty military pay state taxes See Automatic Extension , later. Does active duty military pay state taxes Service in combat zone. Does active duty military pay state taxes  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Does active duty military pay state taxes See Individuals Serving in Combat Zone , later, under When Do I Have To File. Does active duty military pay state taxes Adoption taxpayer identification number. Does active duty military pay state taxes  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Does active duty military pay state taxes For more information, see Social Security Number (SSN) , later. Does active duty military pay state taxes Taxpayer identification number for aliens. Does active duty military pay state taxes  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Does active duty military pay state taxes For more information, see Social Security Number (SSN) , later. Does active duty military pay state taxes Frivolous tax submissions. Does active duty military pay state taxes  The IRS has published a list of positions that are identified as frivolous. Does active duty military pay state taxes The penalty for filing a frivolous tax return is $5,000. Does active duty military pay state taxes Also, the $5,000 penalty will apply to other specified frivolous submissions. Does active duty military pay state taxes For more information, see Civil Penalties , later. Does active duty military pay state taxes Introduction This chapter discusses the following topics. Does active duty military pay state taxes Whether you have to file a return. Does active duty military pay state taxes Which form to use. Does active duty military pay state taxes How to file electronically. Does active duty military pay state taxes When, how, and where to file your return. Does active duty military pay state taxes What happens if you pay too little or too much tax. Does active duty military pay state taxes What records you should keep and how long you should keep them. Does active duty military pay state taxes How you can change a return you have already filed. Does active duty military pay state taxes Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Does active duty military pay state taxes Individuals in general. Does active duty military pay state taxes (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Does active duty military pay state taxes S. Does active duty military pay state taxes possessions. Does active duty military pay state taxes ) Dependents. Does active duty military pay state taxes Certain children under age 19 or full-time students. Does active duty military pay state taxes Self-employed persons. Does active duty military pay state taxes Aliens. Does active duty military pay state taxes The filing requirements for each category are explained in this chapter. Does active duty military pay state taxes The filing requirements apply even if you do not owe tax. Does active duty military pay state taxes Even if you do not have to file a return, it may be to your advantage to do so. Does active duty military pay state taxes See Who Should File, later. Does active duty military pay state taxes File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Does active duty military pay state taxes Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Does active duty military pay state taxes Individuals—In General If you are a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Does active duty military pay state taxes To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Does active duty military pay state taxes Even if no table shows that you must file, you may need to file to get money back. Does active duty military pay state taxes (See Who Should File , later. Does active duty military pay state taxes ) Gross income. Does active duty military pay state taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Does active duty military pay state taxes It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Does active duty military pay state taxes Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Does active duty military pay state taxes If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Does active duty military pay state taxes   Common types of income are discussed in Part Two of this publication. Does active duty military pay state taxes Community income. Does active duty military pay state taxes   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Does active duty military pay state taxes This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Does active duty military pay state taxes See Publication 555, Community Property, for more information. Does active duty military pay state taxes Nevada, Washington, and California domestic partners. Does active duty military pay state taxes   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Does active duty military pay state taxes See Publication 555. Does active duty military pay state taxes Self-employed individuals. Does active duty military pay state taxes   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Does active duty military pay state taxes See Self-Employed Persons , later, for more information about your filing requirements. Does active duty military pay state taxes    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Does active duty military pay state taxes Filing status. Does active duty military pay state taxes   Your filing status depends on whether you are single or married and on your family situation. Does active duty military pay state taxes Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Does active duty military pay state taxes See chapter 2 for an explanation of each filing status. Does active duty military pay state taxes Age. Does active duty military pay state taxes   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Does active duty military pay state taxes See Table 1-1. Does active duty military pay state taxes You are considered 65 on the day before your 65th birthday. Does active duty military pay state taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Does active duty military pay state taxes Table 1-1. Does active duty military pay state taxes 2013 Filing Requirements for Most Taxpayers IF your filing status is. Does active duty military pay state taxes . Does active duty military pay state taxes . Does active duty military pay state taxes AND at the end of 2013 you  were. Does active duty military pay state taxes . Does active duty military pay state taxes . Does active duty military pay state taxes * THEN file a return if  your gross income  was at least. Does active duty military pay state taxes . Does active duty military pay state taxes . Does active duty military pay state taxes ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Does active duty military pay state taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Does active duty military pay state taxes Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Does active duty military pay state taxes If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Does active duty military pay state taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Does active duty military pay state taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Does active duty military pay state taxes But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Does active duty military pay state taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Does active duty military pay state taxes Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Does active duty military pay state taxes You are the surviving spouse, executor, administrator, or legal representative. Does active duty military pay state taxes The decedent met the filing requirements at the date of death. Does active duty military pay state taxes For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Does active duty military pay state taxes U. Does active duty military pay state taxes S. Does active duty military pay state taxes Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Does active duty military pay state taxes For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Does active duty military pay state taxes S. Does active duty military pay state taxes Citizens and Resident Aliens Abroad. Does active duty military pay state taxes It is available online and at most U. Does active duty military pay state taxes S. Does active duty military pay state taxes embassies and consulates. Does active duty military pay state taxes See How To Get Tax Help in the back of this publication. Does active duty military pay state taxes Residents of Puerto Rico If you are a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax return for any year in which you meet the income requirements. Does active duty military pay state taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Does active duty military pay state taxes If you are a bona fide resident of Puerto Rico for the entire year, your U. Does active duty military pay state taxes S. Does active duty military pay state taxes gross income does not include income from sources within Puerto Rico. Does active duty military pay state taxes It does, however, include any income you received for your services as an employee of the United States or a U. Does active duty military pay state taxes S. Does active duty military pay state taxes agency. Does active duty military pay state taxes If you receive income from Puerto Rican sources that is not subject to U. Does active duty military pay state taxes S. Does active duty military pay state taxes tax, you must reduce your standard deduction. Does active duty military pay state taxes As a result, the amount of income you must have before you are required to file a U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Does active duty military pay state taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. Does active duty military pay state taxes S. Does active duty military pay state taxes Possessions. Does active duty military pay state taxes Individuals With Income From U. Does active duty military pay state taxes S. Does active duty military pay state taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Does active duty military pay state taxes S. Does active duty military pay state taxes Virgin Islands, special rules may apply when determining whether you must file a U. Does active duty military pay state taxes S. Does active duty military pay state taxes federal income tax return. Does active duty military pay state taxes In addition, you may have to file a return with the individual island government. Does active duty military pay state taxes See Publication 570 for more information. Does active duty military pay state taxes Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Does active duty military pay state taxes You also must file if your situation is described in Table 1-3. Does active duty military pay state taxes Responsibility of parent. Does active duty military pay state taxes   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Does active duty military pay state taxes If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Does active duty military pay state taxes If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Does active duty military pay state taxes ” Child's earnings. Does active duty military pay state taxes   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Does active duty military pay state taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Does active duty military pay state taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. Does active duty military pay state taxes Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Does active duty military pay state taxes If this election is made, the child does not have to file a return. Does active duty military pay state taxes See Parent's Election To Report Child's Interest and Dividends in chapter 31. Does active duty military pay state taxes Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Does active duty military pay state taxes Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Does active duty military pay state taxes You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Does active duty military pay state taxes Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Does active duty military pay state taxes 28 or more. Does active duty military pay state taxes (See Table 1-3. Does active duty military pay state taxes ) Use Schedule SE (Form 1040) to figure your self-employment tax. Does active duty military pay state taxes Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Does active duty military pay state taxes For more information about this tax, see Publication 334, Tax Guide for Small Business. Does active duty military pay state taxes Employees of foreign governments or international organizations. Does active duty military pay state taxes   If you are a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Does active duty military pay state taxes Ministers. Does active duty military pay state taxes   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Does active duty military pay state taxes This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Does active duty military pay state taxes For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Does active duty military pay state taxes Table 1-2. Does active duty military pay state taxes 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Does active duty military pay state taxes If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Does active duty military pay state taxes (See Table 1-3 for other situations when you must file. Does active duty military pay state taxes ) In this table, earned income includes salaries, wages, tips, and professional fees. Does active duty military pay state taxes It also includes taxable scholarship and fellowship grants. Does active duty military pay state taxes (See Scholarships and fellowships in chapter 12. Does active duty military pay state taxes ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Does active duty military pay state taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Does active duty military pay state taxes Gross income is the total of your earned and unearned income. Does active duty military pay state taxes   Single dependents—Were you either age 65 or older or blind? □ No. Does active duty military pay state taxes You must file a return if any of the following apply. Does active duty military pay state taxes     • Your unearned income was more than $1,000. Does active duty military pay state taxes     • Your earned income was more than $6,100. Does active duty military pay state taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Does active duty military pay state taxes □ Yes. Does active duty military pay state taxes You must file a return if any of the following apply. Does active duty military pay state taxes     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Does active duty military pay state taxes     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Does active duty military pay state taxes     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Does active duty military pay state taxes Married dependents—Were you either age 65 or older or blind? □ No. Does active duty military pay state taxes You must file a return if any of the following apply. Does active duty military pay state taxes     • Your unearned income was more than $1,000. Does active duty military pay state taxes     • Your earned income was more than $6,100. Does active duty military pay state taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Does active duty military pay state taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Does active duty military pay state taxes □ Yes. Does active duty military pay state taxes You must file a return if any of the following apply. Does active duty military pay state taxes     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Does active duty military pay state taxes     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Does active duty military pay state taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Does active duty military pay state taxes     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Does active duty military pay state taxes Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Does active duty military pay state taxes The rules used to determine your alien status are discussed in Publication 519, U. Does active duty military pay state taxes S. Does active duty military pay state taxes Tax Guide for Aliens. Does active duty military pay state taxes Resident alien. Does active duty military pay state taxes   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizens. Does active duty military pay state taxes Use the forms discussed in this publication. Does active duty military pay state taxes Nonresident alien. Does active duty military pay state taxes   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizens and resident aliens. Does active duty military pay state taxes See Publication 519 to find out if U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax laws apply to you and which forms you should file. Does active duty military pay state taxes Dual-status taxpayer. Does active duty military pay state taxes   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Does active duty military pay state taxes Different rules apply for each part of the year. Does active duty military pay state taxes For information on dual-status taxpayers, see Publication 519. Does active duty military pay state taxes Table 1-3. Does active duty military pay state taxes Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Does active duty military pay state taxes 1. Does active duty military pay state taxes   You owe any special taxes, including any of the following. Does active duty military pay state taxes   a. Does active duty military pay state taxes Alternative minimum tax. Does active duty military pay state taxes   b. Does active duty military pay state taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Does active duty military pay state taxes But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Does active duty military pay state taxes   c. Does active duty military pay state taxes Household employment taxes. Does active duty military pay state taxes But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Does active duty military pay state taxes   d. Does active duty military pay state taxes Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Does active duty military pay state taxes   e. Does active duty military pay state taxes Recapture of first-time homebuyer credit. Does active duty military pay state taxes   f. Does active duty military pay state taxes Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Does active duty military pay state taxes   g. Does active duty military pay state taxes Recapture taxes. Does active duty military pay state taxes 2. Does active duty military pay state taxes   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Does active duty military pay state taxes 3. Does active duty military pay state taxes   You had net earnings from self-employment of at least $400. Does active duty military pay state taxes 4. Does active duty military pay state taxes   You had wages of $108. Does active duty military pay state taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Does active duty military pay state taxes Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Does active duty military pay state taxes You had federal income tax withheld or made estimated tax payments. Does active duty military pay state taxes You qualify for the earned income credit. Does active duty military pay state taxes See chapter 36 for more information. Does active duty military pay state taxes You qualify for the additional child tax credit. Does active duty military pay state taxes See chapter 34 for more information. Does active duty military pay state taxes You qualify for the health coverage tax credit. Does active duty military pay state taxes See chapter 37 for more information. Does active duty military pay state taxes You qualify for the American opportunity credit. Does active duty military pay state taxes See chapter 35 for more information. Does active duty military pay state taxes You qualify for the credit for federal tax on fuels. Does active duty military pay state taxes See chapter 37 for more information. Does active duty military pay state taxes Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Does active duty military pay state taxes (But also see Does My Return Have To Be on Paper , later. Does active duty military pay state taxes ) See the discussion under Form 1040 for when you must use that form. Does active duty military pay state taxes Form 1040EZ Form 1040EZ is the simplest form to use. Does active duty military pay state taxes You can use Form 1040EZ if all of the following apply. Does active duty military pay state taxes    Your filing status is single or married filing jointly. Does active duty military pay state taxes If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Does active duty military pay state taxes You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Does active duty military pay state taxes If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Does active duty military pay state taxes You do not claim any dependents. Does active duty military pay state taxes Your taxable income is less than $100,000. Does active duty military pay state taxes Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Does active duty military pay state taxes You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Does active duty military pay state taxes You do not claim any credits other than the earned income credit. Does active duty military pay state taxes You do not owe any household employment taxes on wages you paid to a household employee. Does active duty military pay state taxes If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Does active duty military pay state taxes You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Does active duty military pay state taxes   You must meet all of these requirements to use Form 1040EZ. Does active duty military pay state taxes If you do not, you must use Form 1040A or Form 1040. Does active duty military pay state taxes Figuring tax. Does active duty military pay state taxes   On Form 1040EZ, you can use only the tax table to figure your income tax. Does active duty military pay state taxes You cannot use Form 1040EZ to report any other tax. Does active duty military pay state taxes Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Does active duty military pay state taxes You can use Form 1040A if all of the following apply. Does active duty military pay state taxes    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Does active duty military pay state taxes If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Does active duty military pay state taxes You must use Form 1040. Does active duty military pay state taxes Your taxable income is less than $100,000. Does active duty military pay state taxes Your adjustments to income are for only the following items. Does active duty military pay state taxes Educator expenses. Does active duty military pay state taxes IRA deduction. Does active duty military pay state taxes Student loan interest deduction. Does active duty military pay state taxes Tuition and fees. Does active duty military pay state taxes You do not itemize your deductions. Does active duty military pay state taxes You claim only the following tax credits. Does active duty military pay state taxes The credit for child and dependent care expenses. Does active duty military pay state taxes (See chapter 32. Does active duty military pay state taxes ) The credit for the elderly or the disabled. Does active duty military pay state taxes (See chapter 33. Does active duty military pay state taxes ) The education credits. Does active duty military pay state taxes (See chapter 35. Does active duty military pay state taxes ) The retirement savings contribution credit. Does active duty military pay state taxes (See chapter 37. Does active duty military pay state taxes ) The child tax credit. Does active duty military pay state taxes (See chapter 34. Does active duty military pay state taxes ) The earned income credit. Does active duty military pay state taxes (See chapter 36. Does active duty military pay state taxes ) The additional child tax credit. Does active duty military pay state taxes (See chapter 34. Does active duty military pay state taxes ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Does active duty military pay state taxes (See Publication 525, Taxable and Nontaxable Income. Does active duty military pay state taxes )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Does active duty military pay state taxes   You must meet all these requirements to use Form 1040A. Does active duty military pay state taxes If you do not, you must use Form 1040. Does active duty military pay state taxes Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Does active duty military pay state taxes You can use Form 1040 to report all types of income, deductions, and credits. Does active duty military pay state taxes You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Does active duty military pay state taxes You must use Form 1040 if any of the following apply. Does active duty military pay state taxes    Your taxable income is $100,000 or more. Does active duty military pay state taxes You itemize your deductions on Schedule A. Does active duty military pay state taxes You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Does active duty military pay state taxes You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Does active duty military pay state taxes Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Does active duty military pay state taxes You received $20 or more in tips in any 1 month and did not report all of them to your employer. Does active duty military pay state taxes (See chapter 6. Does active duty military pay state taxes ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Does active duty military pay state taxes You claim any credits other than the credits listed earlier under Form 1040A. Does active duty military pay state taxes You owe the excise tax on insider stock compensation from an expatriated corporation. Does active duty military pay state taxes Your Form W-2 shows an amount in box 12 with a code Z. Does active duty military pay state taxes You had a qualified health savings account funding distribution from your IRA. Does active duty military pay state taxes You are an employee and your employer did not withhold social security and Medicare tax. Does active duty military pay state taxes You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Does active duty military pay state taxes You are a debtor in a bankruptcy case filed after October 16, 2005. Does active duty military pay state taxes You must repay the first-time homebuyer credit. Does active duty military pay state taxes You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Does active duty military pay state taxes Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Does active duty military pay state taxes If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Does active duty military pay state taxes See your tax return instructions for details. Does active duty military pay state taxes If you do not qualify for Free File, then you should check out IRS. Does active duty military pay state taxes gov for low-cost e-file options or Free File Fillable Forms. Does active duty military pay state taxes IRS e-file Table 1-4 lists the benefits of IRS e-file. Does active duty military pay state taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Does active duty military pay state taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Does active duty military pay state taxes However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Does active duty military pay state taxes Using e-file does not affect your chances of an IRS examination of your return. Does active duty military pay state taxes Free File Fillable Forms. Does active duty military pay state taxes   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Does active duty military pay state taxes These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Does active duty military pay state taxes gov, and Apply only to a federal tax return. Does active duty military pay state taxes Electronic return signatures. Does active duty military pay state taxes   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Does active duty military pay state taxes If you are filing online, you must use a Self-Select PIN. Does active duty military pay state taxes If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Does active duty military pay state taxes Self-Select PIN. Does active duty military pay state taxes   The Self-Select PIN method allows you to create your own PIN. Does active duty military pay state taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Does active duty military pay state taxes   A PIN is any combination of five digits you choose except five zeros. Does active duty military pay state taxes If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Does active duty military pay state taxes   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Does active duty military pay state taxes Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Does active duty military pay state taxes AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Does active duty military pay state taxes If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Does active duty military pay state taxes Visit us at IRS. Does active duty military pay state taxes gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Does active duty military pay state taxes (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Does active duty military pay state taxes The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Does active duty military pay state taxes ) You will also be prompted to enter your date of birth. Does active duty military pay state taxes Table 1-4. Does active duty military pay state taxes Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Does active duty military pay state taxes • Free File is available in English and Spanish. Does active duty military pay state taxes • Free File is available online 24 hours a day, 7 days a week. Does active duty military pay state taxes • Get your refund faster by e-filing using Direct Deposit. Does active duty military pay state taxes • Sign electronically with a secure self-selected PIN and file a completely paperless return. Does active duty military pay state taxes • Receive an acknowledgement that your return was received and accepted. Does active duty military pay state taxes • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Does active duty military pay state taxes You can also file a return early and pay the amount you owe by the due date of your return. Does active duty military pay state taxes • Save time by preparing and e-filing federal and state returns together. Does active duty military pay state taxes • IRS computers quickly and automatically check for errors or other missing information. Does active duty military pay state taxes • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Does active duty military pay state taxes You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Does active duty military pay state taxes If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Does active duty military pay state taxes This can be found at IRS. Does active duty military pay state taxes gov. Does active duty military pay state taxes Click on Request an Electronic Filing PIN. Does active duty military pay state taxes Or you can call 1-866-704-7388. Does active duty military pay state taxes Practitioner PIN. Does active duty military pay state taxes   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Does active duty military pay state taxes The practitioner can provide you with details. Does active duty military pay state taxes Form 8453. Does active duty military pay state taxes   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Does active duty military pay state taxes For details, see Form 8453. Does active duty military pay state taxes For more details, visit www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/efile and click on “ Individuals. Does active duty military pay state taxes ” Identity Protection PIN. Does active duty military pay state taxes   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Does active duty military pay state taxes If the IRS has not given you this type of number, leave these spaces blank. Does active duty military pay state taxes For more information, see the Instructions for Form 1040A or Form 1040. Does active duty military pay state taxes Power of attorney. Does active duty military pay state taxes   If an agent is signing your return for you, a power of attorney (POA) must be filed. Does active duty military pay state taxes Attach the POA to Form 8453 and file it using that form's instructions. Does active duty military pay state taxes See Signatures , later, for more information on POAs. Does active duty military pay state taxes State returns. Does active duty military pay state taxes   In most states, you can file an electronic state return simultaneously with your federal return. Does active duty military pay state taxes For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/efile. Does active duty military pay state taxes Refunds. Does active duty military pay state taxes   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Does active duty military pay state taxes With e-file, your refund will be issued faster than if you filed on paper. Does active duty military pay state taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Does active duty military pay state taxes See Offset against debts under Refunds, later. Does active duty military pay state taxes Refund inquiries. Does active duty military pay state taxes   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Does active duty military pay state taxes See Refund Information , later. Does active duty military pay state taxes Amount you owe. Does active duty military pay state taxes   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Does active duty military pay state taxes See How To Pay , later, for information on how to pay the amount you owe. Does active duty military pay state taxes Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Does active duty military pay state taxes A computer with Internet access and tax preparation software are all you need. Does active duty military pay state taxes Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Does active duty military pay state taxes IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Does active duty military pay state taxes For information, visit www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/efile. Does active duty military pay state taxes Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Does active duty military pay state taxes Others offer it for a fee. Does active duty military pay state taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Does active duty military pay state taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Does active duty military pay state taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Does active duty military pay state taxes Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Does active duty military pay state taxes To find a site near you, call 1-800-906-9887. Does active duty military pay state taxes Or to find the nearest AARP TaxAide site, visit AARP's website at www. Does active duty military pay state taxes aarp. Does active duty military pay state taxes org/taxaide or call 1-888-227-7669. Does active duty military pay state taxes For more information on these programs, go to IRS. Does active duty military pay state taxes gov and enter keyword “VITA” in the search box. Does active duty military pay state taxes Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Does active duty military pay state taxes You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Does active duty military pay state taxes Note. Does active duty military pay state taxes Tax professionals may charge a fee for IRS e-file. Does active duty military pay state taxes Fees can vary depending on the professional and the specific services rendered. Does active duty military pay state taxes When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Does active duty military pay state taxes For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Does active duty military pay state taxes Table 1-5. Does active duty military pay state taxes When To File Your 2013 Return For U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizens and residents who file returns on a calendar year. Does active duty military pay state taxes   For Most Taxpayers For Certain Taxpayers Outside the U. Does active duty military pay state taxes S. Does active duty military pay state taxes No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Does active duty military pay state taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Does active duty military pay state taxes —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Does active duty military pay state taxes Filing paper returns on time. Does active duty military pay state taxes   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Does active duty military pay state taxes If you send your return by registered mail, the date of the registration is the postmark date. Does active duty military pay state taxes The registration is evidence that the return was delivered. Does active duty military pay state taxes If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Does active duty military pay state taxes The postmarked certified mail receipt is evidence that the return was delivered. Does active duty military pay state taxes Private delivery services. Does active duty military pay state taxes   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Does active duty military pay state taxes The private delivery service can tell you how to get written proof of this date. Does active duty military pay state taxes   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Does active duty military pay state taxes gov and enter “private delivery service” in the search box. Does active duty military pay state taxes   The following are designated private delivery services. Does active duty military pay state taxes DHL Express (DHL): Same Day Service. Does active duty military pay state taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Does active duty military pay state taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Does active duty military pay state taxes M. Does active duty military pay state taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Does active duty military pay state taxes Filing electronic returns on time. Does active duty military pay state taxes   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Does active duty military pay state taxes An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Does active duty military pay state taxes   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Does active duty military pay state taxes The date and time in your time zone controls whether your electronically filed return is timely. Does active duty military pay state taxes Filing late. Does active duty military pay state taxes   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Does active duty military pay state taxes For more information, see Penalties , later. Does active duty military pay state taxes Also see Interest under Amount You Owe. Does active duty military pay state taxes   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Does active duty military pay state taxes Nonresident alien. Does active duty military pay state taxes    If you are a nonresident alien and earn wages subject to U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax withholding, your 2013 U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Does active duty military pay state taxes   If you do not earn wages subject to U. Does active duty military pay state taxes S. Does active duty military pay state taxes income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Does active duty military pay state taxes See Publication 519 for more filing information. Does active duty military pay state taxes Filing for a decedent. Does active duty military pay state taxes   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Does active duty military pay state taxes See Publication 559. Does active duty military pay state taxes Extensions of Time To File You may be able to get an extension of time to file your return. Does active duty military pay state taxes There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Does active duty military pay state taxes Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Does active duty military pay state taxes Example. Does active duty military pay state taxes If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Does active duty military pay state taxes If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Does active duty military pay state taxes You may also be charged penalties, discussed later. Does active duty military pay state taxes How to get the automatic extension. Does active duty military pay state taxes   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Does active duty military pay state taxes E-file options. Does active duty military pay state taxes   There are two ways you can use e-file to get an extension of time to file. Does active duty military pay state taxes Complete Form 4868, Application for Automatic Extension of Time To File U. Does active duty military pay state taxes S. Does active duty military pay state taxes Individual Income Tax Return, to use as a worksheet. Does active duty military pay state taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Does active duty military pay state taxes If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Does active duty military pay state taxes E-file using your personal computer or a tax professional. Does active duty military pay state taxes    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Does active duty military pay state taxes You will need to provide certain information from your tax return for 2012. Does active duty military pay state taxes If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Does active duty military pay state taxes E-file and pay by credit or debit card or by direct transfer from your bank account. Does active duty military pay state taxes   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Does active duty military pay state taxes You can do this by phone or over the Internet. Does active duty military pay state taxes You do not file Form 4868. Does active duty military pay state taxes See Pay online , under How To Pay, later in this chapter. Does active duty military pay state taxes Filing a paper Form 4868. Does active duty military pay state taxes   You can get an extension of time to file by filing a paper Form 4868. Does active duty military pay state taxes Mail it to the address shown in the form instructions. Does active duty military pay state taxes   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Does active duty military pay state taxes ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Does active duty military pay state taxes When to file. Does active duty military pay state taxes   You must request the automatic extension by the due date for your return. Does active duty military pay state taxes You can file your return any time before the 6-month extension period ends. Does active duty military pay state taxes When you file your return. Does active duty military pay state taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Does active duty military pay state taxes If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Does active duty military pay state taxes Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Does active duty military pay state taxes Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Does active duty military pay state taxes However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Does active duty military pay state taxes If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Does active duty military pay state taxes See Individuals Serving in Combat Zone , later, for special rules that apply to you. Does active duty military pay state taxes Married taxpayers. Does active duty military pay state taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. Does active duty military pay state taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Does active duty military pay state taxes How to get the extension. Does active duty military pay state taxes   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Does active duty military pay state taxes (See the situations listed under (2), earlier. Does active duty military pay state taxes ) Extensions beyond 2 months. Does active duty military pay state taxes   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Does active duty military pay state taxes File Form 4868 and check the box on line 8. Does active duty military pay state taxes No further extension. Does active duty military pay state taxes   An extension of more than 6 months will generally not be granted. Does active duty military pay state taxes However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Does active duty military pay state taxes For more information, see When To File and Pay in Publication 54. Does active duty military pay state taxes Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Does active duty military pay state taxes This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Does active duty military pay state taxes Combat zone. Does active duty military pay state taxes   For purposes of the automatic extension, the term “combat zone” includes the following areas. Does active duty military pay state taxes The Arabian peninsula area, effective January 17, 1991. Does active duty military pay state taxes The Kosovo area, effective March 24, 1999. Does active duty military pay state taxes Afghanistan area, effective September 19, 2001. Does active duty military pay state taxes   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Does active duty military pay state taxes The publication also has information about other tax benefits available to military personnel serving in a combat zone. Does active duty military pay state taxes Extension period. Does active duty military pay state taxes   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Does active duty military pay state taxes   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Does active duty military pay state taxes For example, you have 3½ months (January 1 – April 15) to file your tax return. Does active duty military pay state taxes Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Does active duty military pay state taxes See Extension of Deadlines in Publication 3 for more information. Does active duty military pay state taxes   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Does active duty military pay state taxes How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Does active duty military pay state taxes It also explains how to complete certain sections of the form. Does active duty military pay state taxes You may find Table 1-6 helpful when you prepare your paper return. Does active duty military pay state taxes Table 1-6. Does active duty military pay state taxes Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Does active duty military pay state taxes 2 — Get the forms, schedules, and publications you need. Does active duty military pay state taxes 3 — Fill in your return. Does active duty military pay state taxes 4 — Check your return to make sure it is correct. Does active duty military pay state taxes 5 — Sign and date your return. Does active duty military pay state taxes 6 — Attach all required forms and schedules. Does active duty military pay state taxes Electronic returns. Does active duty military pay state taxes   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Does active duty military pay state taxes Substitute tax forms. Does active duty military pay state taxes   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Does active duty military pay state taxes Form W-2. Does active duty military pay state taxes   If you were an employee, you should receive Form W-2 from your employer. Does active duty military pay state taxes You will need the information from this form to prepare your return. Does active duty military pay state taxes See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Does active duty military pay state taxes   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Does active duty military pay state taxes If it is mailed, you should allow adequate time to receive it before contacting your employer. Does active duty military pay state taxes If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Does active duty military pay state taxes When you request IRS help, be prepared to provide the following information. Does active duty military pay state taxes Your name, address (including ZIP code), and phone number. Does active duty military pay state taxes Your SSN. Does active duty military pay state taxes Your dates of employment. Does active duty military pay state taxes Your employer's name, address (including ZIP code), and phone number. Does active duty military pay state taxes Form 1099. Does active duty military pay state taxes   If you received certain types of income, you may receive a Form 1099. Does active duty military pay state taxes For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Does active duty military pay state taxes If it is mailed, you should allow adequate time to receive it before contacting the payer. Does active duty military pay state taxes If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Does active duty military pay state taxes When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Does active duty military pay state taxes A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Does active duty military pay state taxes You must account for your income and expenses in a way that clearly shows your taxable income. Does active duty military pay state taxes The way you do this is called an accounting method. Does active duty military pay state taxes This section explains which accounting periods and methods you can use. Does active duty military pay state taxes Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Does active duty military pay state taxes If you do not use a calendar year, your accounting period is a fiscal year. Does active duty military pay state taxes A regular fiscal year is a 12-month period that ends on the last day of any month except December. Does active duty military pay state taxes A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Does active duty military pay state taxes You choose your accounting period (tax year) when you file your first income tax return. Does active duty military pay state taxes It cannot be longer than 12 months. Does active duty military pay state taxes More information. Does active duty military pay state taxes   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Does active duty military pay state taxes Accounting Methods Your accounting method is the way you account for your income and expenses. Does active duty military pay state taxes Most taxpayers use either the cash method or an accrual method. Does active duty military pay state taxes You choose a method when you file your first income tax return. Does active duty military pay state taxes If you want to change your accounting method after that, you generally must get IRS approval. Does active duty military pay state taxes Cash method. Does active duty military pay state taxes   If you use this method, report all items of income in the year in which you actually or constructively receive them. Does active duty military pay state taxes Generally, you deduct all expenses in the year you actually pay them. Does active duty military pay state taxes This is the method most individual taxpayers use. Does active duty military pay state taxes Constructive receipt. Does active duty military pay state taxes   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Does active duty military pay state taxes You do not need to have physical possession of it. Does active duty military pay state taxes For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Does active duty military pay state taxes Garnisheed wages. Does active duty military pay state taxes   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Does active duty military pay state taxes You must include these wages in income for the year you would have received them. Does active duty military pay state taxes Debts paid for you. Does active duty military pay state taxes   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Does active duty military pay state taxes See Canceled Debts in chapter 12 for more information. Does active duty military pay state taxes Payment to third party. Does active duty military pay state taxes   If a third party is paid income from property you own, you have constructively received the income. Does active duty military pay state taxes It is the same as if you had actually received the income and paid it to the third party. Does active duty military pay state taxes Payment to an agent. Does active duty military pay state taxes   Income an agent receives for you is income you constructively received in the year the agent receives it. Does active duty military pay state taxes If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Does active duty military pay state taxes Check received or available. Does active duty military pay state taxes   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Does active duty military pay state taxes A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Does active duty military pay state taxes It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Does active duty military pay state taxes It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Does active duty military pay state taxes No constructive receipt. Does active duty military pay state taxes   There may be facts to show that you did not constructively receive income. Does active duty military pay state taxes Example. Does active duty military pay state taxes Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Does active duty military pay state taxes Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Does active duty military pay state taxes Accrual method. Does active duty military pay state taxes   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Does active duty military pay state taxes You generally deduct your expenses when you incur them, rather than when you pay them. Does active duty military pay state taxes Income paid in advance. Does active duty military pay state taxes   An advance payment of income is generally included in gross income in the year you receive it. Does active duty military pay state taxes Your method of accounting does not matter as long as the income is available to you. Does active duty military pay state taxes An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Does active duty military pay state taxes   A limited deferral until the next tax year may be allowed for certain advance payments. Does active duty military pay state taxes See Publication 538 for specific information. Does active duty military pay state taxes Additional information. Does active duty military pay state taxes   For more information on accounting methods, including how to change your accounting method, see Publication 538. Does active duty military pay state taxes Social Security Number (SSN) You must enter your SSN on your return. Does active duty military pay state taxes If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Does active duty military pay state taxes If you are filing a joint return, include the SSNs in the same order as the names. Does active duty military pay state taxes Use this same order in submitting other forms and documents to the IRS. Does active duty military pay state taxes Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Does active duty military pay state taxes If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Does active duty military pay state taxes If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Does active duty military pay state taxes If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Does active duty military pay state taxes Name change. Does active duty military pay state taxes   If you changed your name because of marriage, divorce, etc. Does active duty military pay state taxes , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Does active duty military pay state taxes This prevents delays in processing your return and issuing refunds. Does active duty military pay state taxes It also safeguards your future social security benefits. Does active duty military pay state taxes Dependent's SSN. Does active duty military pay state taxes   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Does active duty military pay state taxes This requirement applies to all dependents (not just your children) claimed on your tax return. Does active duty military pay state taxes Exception. Does active duty military pay state taxes    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Does active duty military pay state taxes The document must show that the child was born alive. Does active duty military pay state taxes No SSN. Does active duty military pay state taxes   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Does active duty military pay state taxes It usually takes about 2 weeks to get an SSN. Does active duty military pay state taxes If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Does active duty military pay state taxes   If you are a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Does active duty military pay state taxes If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Does active duty military pay state taxes   Form SS-5 is available at any SSA office, on the Internet at www. Does active duty military pay state taxes socialsecurity. Does active duty military pay state taxes gov, or by calling 1-800-772-1213. Does active duty military pay state taxes If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Does active duty military pay state taxes   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Does active duty military pay state taxes   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Does active duty military pay state taxes Adoption taxpayer identification number (ATIN). Does active duty military pay state taxes   If you are in the process of adopting a child who is a U. Does active duty military pay state taxes S. Does active duty military pay state taxes citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Does active duty military pay state taxes    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Does active duty military pay state taxes S. Does active duty military pay state taxes Adoptions, with the IRS to get an ATIN if all of the following are true. Does active duty military pay state taxes You have a child living with you who was placed in your home for legal adoption. Does active duty military pay state taxes You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Does active duty military pay state taxes You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Does active duty military pay state taxes You are eligible to claim the child as a dependent on your tax return. Does active duty military pay state taxes After the adoption is final, you must apply for an SSN for the child. Does active duty military pay state taxes You cannot continue using the ATIN. Does active duty military pay state taxes   See Form W-7A for more information. Does active duty military pay state taxes Nonresident alien spouse. Does active duty military pay state taxes   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Does active duty military pay state taxes If your spouse is not eligible for an SSN, see the following discussion on ITINs. Does active duty military pay state taxes Individual taxpayer identification number (ITIN). Does active duty military pay state taxes   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Does active duty military pay state taxes This also applies to an alien spouse or dependent. Does active duty military pay state taxes To apply for an ITIN, file Form W-7 with the IRS. Does active duty military pay state taxes It usually takes about 6 to 10 weeks to get an ITIN. Does active duty military pay state taxes Enter the ITIN on your tax return wherever an SSN is requested. Does active duty military pay state taxes    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Does active duty military pay state taxes See the Form W-7 instructions for how and where to file. Does active duty military pay state taxes You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Does active duty military pay state taxes ITIN for tax use only. Does active duty military pay state taxes   An ITIN is for tax use only. Does active duty military pay state taxes It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Does active duty military pay state taxes S. Does active duty military pay state taxes law. Does active duty military pay state taxes Penalty for not providing social security number. Does active duty military pay state taxes   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Does active duty military pay state taxes See the discussion on Penalties , later, for more information. Does active duty military pay state taxes SSN on correspondence. Does active duty military pay state taxes   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Does active duty military pay state taxes Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Does active duty military pay state taxes Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Does active duty military pay state taxes If you want $3 to go to this fund, check the box. Does active duty military pay state taxes If you are filing a joint return, your spouse can also have $3 go to the fund. Does active duty military pay state taxes If you check a box, your tax or refund will not change. Does active duty military pay state taxes Computations The following information may be useful in making the return easier to complete. Does active duty military pay state taxes Rounding off dollars. Does active duty military pay state taxes   You can round off cents to whole dollars on your return and schedules. Does active duty military pay state taxes If you do round to whole dollars, you must round all amounts. Does active duty military pay state taxes To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Does active duty military pay state taxes For example, $1. Does active duty military pay state taxes 39 becomes $1 and $2. Does active duty military pay state taxes 50 becomes $3. Does active duty military pay state taxes   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Does active duty military pay state taxes Example. Does active duty military pay state taxes You receive two Forms W-2: one showing wages of $5,000. Does active duty military pay state taxes 55 and one showing wages of $18,500. Does active duty military pay state taxes 73. Does active duty military pay state taxes On Form 1040, line 7, you would enter $23,501 ($5,000. Does active duty military pay state taxes 55 + $18,500. Does active duty military pay state taxes 73 = $23,501. Does active duty military pay state taxes 28), not $23,502 ($5,001 + $18,501). Does active duty military pay state taxes Equal amounts. Does active duty military pay state taxes   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Does active duty military pay state taxes Example. Does active duty military pay state taxes Line 1 is $500. Does active duty military pay state taxes Line 3 is $500. Does active duty military pay state taxes Line 5 asks you to enter the smaller of line 1 or 3. Does active duty military pay state taxes Enter $500 on line 5. Does active duty military pay state taxes Negative amounts. Does active duty military pay state taxes   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Does active duty military pay state taxes To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Does active duty military pay state taxes Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Does active duty military pay state taxes You may be able to file a paperless return using IRS e-file. Does active duty military pay state taxes There's nothing to attach or mail, not even your Forms W-2. Does active duty military pay state taxes See Does My Return Have To Be on Paper, earlier. Does active duty military pay state taxes Form W-2. Does active duty military pay state taxes   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Does active duty military pay state taxes You should have a Form W-2 from each employer. Does active duty military pay state taxes If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Does active duty military pay state taxes Attach it to the front page of your paper return, not to any attachments. Does active duty military pay state taxes For more information, see Form W-2 in chapter 4. Does active duty military pay state taxes   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Does active duty military pay state taxes , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Does active duty military pay state taxes Form 1040EZ. Does active duty military pay state taxes   There are no additional schedules to file with Form 1040EZ. Does active duty military pay state taxes Form 1040A. Does active duty military pay state taxes   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Does active duty military pay state taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Does active duty military pay state taxes Do not attach items unless required to do so. Does active duty military pay state taxes Form 1040. Does active duty military pay state taxes   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Does active duty military pay state taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Does active duty military pay state taxes Do not attach items unless required to do so. Does active duty military pay state taxes Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Does active duty military pay state taxes If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
Español

Central Intelligence Agency (CIA)

The Central Intelligence Agency (CIA) is an independent US Government agency responsible for providing national security intelligence to senior US policymakers.

Contact the Agency or Department

Website: Central Intelligence Agency (CIA)

Address: Central Intelligence Agency
Washington, DC 20505

Phone Number: (703) 482-0623

The Does Active Duty Military Pay State Taxes

Does active duty military pay state taxes 24. Does active duty military pay state taxes   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Does active duty military pay state taxes Artículos domésticos. Does active duty military pay state taxes Deducción de más de $500. Does active duty military pay state taxes Formulario 1098-C. Does active duty military pay state taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Does active duty military pay state taxes Excepción 1: vehículo usado o mejorado por la organización. Does active duty military pay state taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Does active duty military pay state taxes Deducción de $500 o menos. Does active duty military pay state taxes Derecho al uso de los bienes. Does active duty military pay state taxes Bienes muebles tangibles. Does active duty military pay state taxes Intereses futuros. Does active duty military pay state taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Does active duty military pay state taxes Mensaje de texto. Does active duty military pay state taxes Tarjeta de crédito. Does active duty military pay state taxes Pago telefónico. Does active duty military pay state taxes Título de acciones. Does active duty military pay state taxes Pagaré. Does active duty military pay state taxes Opción. Does active duty military pay state taxes Fondos de un préstamo. Does active duty military pay state taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. Does active duty military pay state taxes Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. Does active duty military pay state taxes Tipos de donaciones que puede deducir. Does active duty military pay state taxes Cuánto puede deducir. Does active duty military pay state taxes Qué documentos se deben mantener. Does active duty military pay state taxes Cómo declarar sus donaciones caritativas. Does active duty military pay state taxes Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. Does active duty military pay state taxes Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. Does active duty military pay state taxes Requisito de presentación del Formulario 1040. Does active duty military pay state taxes    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. Does active duty military pay state taxes La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. Does active duty military pay state taxes Los límites se explican con detalle en la Publicación 526, en inglés. Does active duty military pay state taxes Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. Does active duty military pay state taxes La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. Does active duty military pay state taxes Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. Does active duty military pay state taxes    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. Does active duty military pay state taxes También podría visitar IRS. Does active duty military pay state taxes gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. Does active duty military pay state taxes Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. Does active duty military pay state taxes   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. Does active duty military pay state taxes Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. Does active duty military pay state taxes Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. Does active duty military pay state taxes gsa. Does active duty military pay state taxes gov/fedrelay. Does active duty military pay state taxes Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). Does active duty military pay state taxes Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. Does active duty military pay state taxes Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. Does active duty military pay state taxes Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). Does active duty military pay state taxes Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. Does active duty military pay state taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). Does active duty military pay state taxes Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. Does active duty military pay state taxes (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). Does active duty military pay state taxes Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. Does active duty military pay state taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). Does active duty military pay state taxes Ejemplos. Does active duty military pay state taxes    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. Does active duty military pay state taxes La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. Does active duty military pay state taxes La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. Does active duty military pay state taxes Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. Does active duty military pay state taxes Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . Does active duty military pay state taxes Hospitales y organizaciones de investigación médica sin fines de lucro. Does active duty military pay state taxes Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. Does active duty military pay state taxes Cuerpos de bomberos voluntarios sin fines de lucro. Does active duty military pay state taxes Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. Does active duty military pay state taxes Organizaciones de defensa civil. Does active duty military pay state taxes Ciertas organizaciones caritativas extranjeras. Does active duty military pay state taxes    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. Does active duty military pay state taxes Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. Does active duty military pay state taxes Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. Does active duty military pay state taxes Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. Does active duty military pay state taxes Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. Does active duty military pay state taxes Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. Does active duty military pay state taxes Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. Does active duty military pay state taxes Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. Does active duty military pay state taxes Vea Donaciones de Bienes , más adelante en este capítulo. Does active duty military pay state taxes Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. Does active duty military pay state taxes Vea Límites sobre Deducciones , más adelante. Does active duty military pay state taxes Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. Does active duty military pay state taxes Vea el capítulo 29. Does active duty military pay state taxes En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. Does active duty military pay state taxes Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. Does active duty military pay state taxes También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. Does active duty military pay state taxes Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. Does active duty military pay state taxes Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. Does active duty military pay state taxes Ejemplo 1. Does active duty military pay state taxes Usted paga $65 por una entrada a una cena y baile en una iglesia. Does active duty military pay state taxes El pago completo de $65 va destinado a la iglesia. Does active duty military pay state taxes La entrada a la cena y baile tiene un valor justo de mercado de $25. Does active duty military pay state taxes Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. Does active duty military pay state taxes Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). Does active duty military pay state taxes Puede deducir $40 como una donación hecha a la iglesia. Does active duty military pay state taxes Ejemplo 2. Does active duty military pay state taxes En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. Does active duty military pay state taxes La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. Does active duty military pay state taxes Usted no ha hecho una donación caritativa deducible. Does active duty military pay state taxes Eventos deportivos. Does active duty military pay state taxes   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. Does active duty military pay state taxes   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. Does active duty military pay state taxes Reste el precio de las entradas de su pago. Does active duty military pay state taxes Puede deducir el 80% de la cantidad restante como donación caritativa. Does active duty military pay state taxes Ejemplo 1. Does active duty military pay state taxes Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. Does active duty military pay state taxes El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. Does active duty military pay state taxes Puede deducir $240 (el 80% de $300) como donación caritativa. Does active duty military pay state taxes Tabla 24-1. Does active duty military pay state taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. Does active duty military pay state taxes Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. Does active duty military pay state taxes Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. Does active duty military pay state taxes Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. Does active duty military pay state taxes Tiene que restar el precio normal de un boleto ($120) de su pago de $300. Does active duty military pay state taxes El resultado es $180. Does active duty military pay state taxes Su donación caritativa es $144 (el 80% de $180). Does active duty military pay state taxes Eventos benéficos de caridad. Does active duty military pay state taxes   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. Does active duty military pay state taxes   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. Does active duty military pay state taxes Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. Does active duty military pay state taxes El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. Does active duty military pay state taxes Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. Does active duty military pay state taxes    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. Does active duty military pay state taxes Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. Does active duty military pay state taxes El boleto tiene impreso “Donación: $40”. Does active duty military pay state taxes Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). Does active duty military pay state taxes Cuota o cargos de afiliación. Does active duty military pay state taxes    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. Does active duty military pay state taxes Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. Does active duty military pay state taxes   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. Does active duty military pay state taxes Éstas no son organizaciones calificadas. Does active duty military pay state taxes Ciertos beneficios de afiliación pueden ignorarse. Does active duty military pay state taxes   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. Does active duty military pay state taxes Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. Does active duty military pay state taxes Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. Does active duty military pay state taxes 20. Does active duty military pay state taxes Artículos simbólicos. Does active duty military pay state taxes   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. Does active duty military pay state taxes La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. Does active duty military pay state taxes Declaración por escrito. Does active duty military pay state taxes   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. Does active duty military pay state taxes Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. Does active duty military pay state taxes También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. Does active duty military pay state taxes   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. Does active duty military pay state taxes Excepción. Does active duty military pay state taxes   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. Does active duty military pay state taxes Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. Does active duty military pay state taxes Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. Does active duty military pay state taxes Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. Does active duty military pay state taxes Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. Does active duty military pay state taxes Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. Does active duty military pay state taxes Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. Does active duty military pay state taxes Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. Does active duty military pay state taxes Programa de intercambio mutuo. Does active duty military pay state taxes   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. Does active duty military pay state taxes Tabla 24-2. Does active duty military pay state taxes Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. Does active duty military pay state taxes Todas las reglas explicadas en este capítulo también corresponden. Does active duty military pay state taxes Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. Does active duty military pay state taxes Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. Does active duty military pay state taxes A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. Does active duty military pay state taxes ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. Does active duty military pay state taxes La oficina está ubicada a 30 millas de mi hogar. Does active duty military pay state taxes ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. Does active duty military pay state taxes Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. Does active duty military pay state taxes Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. Does active duty military pay state taxes ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. Does active duty military pay state taxes Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. Does active duty military pay state taxes ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. Does active duty military pay state taxes (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). Does active duty military pay state taxes Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. Does active duty military pay state taxes Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. Does active duty military pay state taxes La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. Does active duty military pay state taxes Convenciones. Does active duty military pay state taxes   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. Does active duty military pay state taxes No obstante, vea Viajes , más adelante. Does active duty military pay state taxes   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. Does active duty military pay state taxes Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. Does active duty military pay state taxes    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. Does active duty military pay state taxes Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. Does active duty military pay state taxes Uniformes. Does active duty military pay state taxes   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. Does active duty military pay state taxes Padres de crianza. Does active duty military pay state taxes   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. Does active duty military pay state taxes Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. Does active duty military pay state taxes    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. Does active duty military pay state taxes Son gastos incurridos principalmente para beneficiar a la organización calificada. Does active duty military pay state taxes   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. Does active duty military pay state taxes Para más detalles, vea el capítulo 3. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. Does active duty military pay state taxes Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. Does active duty military pay state taxes Gastos de automóvil. Does active duty military pay state taxes   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. Does active duty military pay state taxes No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. Does active duty military pay state taxes    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. Does active duty military pay state taxes   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. Does active duty military pay state taxes   Tiene que mantener documentación escrita confiable de los gastos de automóvil. Does active duty military pay state taxes Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. Does active duty military pay state taxes Viajes. Does active duty military pay state taxes   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. Does active duty military pay state taxes Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. Does active duty military pay state taxes Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. Does active duty military pay state taxes   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. Does active duty military pay state taxes Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. Does active duty military pay state taxes No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. Does active duty military pay state taxes Ejemplo 1. Does active duty military pay state taxes Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. Does active duty military pay state taxes Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. Does active duty military pay state taxes Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. Does active duty military pay state taxes Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. Does active duty military pay state taxes Usted puede deducir sus gastos de viaje. Does active duty military pay state taxes Ejemplo 2. Does active duty military pay state taxes Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. Does active duty military pay state taxes El proyecto es auspiciado por una organización caritativa. Does active duty military pay state taxes En la mayoría de las circunstancias, no puede deducir sus gastos. Does active duty military pay state taxes Ejemplo 3. Does active duty military pay state taxes Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. Does active duty military pay state taxes El resto del día, lo tiene libre para dedicarse al recreo y turismo. Does active duty military pay state taxes No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. Does active duty military pay state taxes Ejemplo 4. Does active duty military pay state taxes Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. Does active duty military pay state taxes Por la tarde, va al teatro. Does active duty military pay state taxes Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. Does active duty military pay state taxes Asignación para gastos diarios (viáticos). Does active duty military pay state taxes   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. Does active duty military pay state taxes Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. Does active duty military pay state taxes Gastos de viaje deducibles. Does active duty military pay state taxes   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. Does active duty military pay state taxes Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. Does active duty military pay state taxes Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. Does active duty military pay state taxes Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. Does active duty military pay state taxes (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). Does active duty military pay state taxes Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . Does active duty military pay state taxes Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. Does active duty military pay state taxes Donaciones hechas a personas necesitadas o dignas de ayuda. Does active duty military pay state taxes No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. Does active duty military pay state taxes Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. Does active duty military pay state taxes Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. Does active duty military pay state taxes Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. Does active duty military pay state taxes Gastos que usted pague por otra persona que provea servicios a una organización calificada. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Su hijo trabaja como misionero. Does active duty military pay state taxes Usted paga sus gastos. Does active duty military pay state taxes No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. Does active duty military pay state taxes Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. Does active duty military pay state taxes No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. Does active duty military pay state taxes Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. Does active duty military pay state taxes Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). Does active duty military pay state taxes Asociaciones y ligas cívicas. Does active duty military pay state taxes Organizaciones comunistas. Does active duty military pay state taxes Clubes sociales. Does active duty military pay state taxes La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). Does active duty military pay state taxes Para más detalles, vea la Publicación 526, en inglés. Does active duty military pay state taxes Asociaciones de propietarios de viviendas. Does active duty military pay state taxes Sindicatos laborales (pero vea el capítulo 28). Does active duty military pay state taxes Organizaciones y candidatos políticos. Does active duty military pay state taxes Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. Does active duty military pay state taxes Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. Does active duty military pay state taxes Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. Does active duty military pay state taxes Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. Does active duty military pay state taxes Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. Does active duty military pay state taxes Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. Does active duty military pay state taxes Costos de rifas, bingo, lotería, etcétera. Does active duty military pay state taxes No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. Does active duty military pay state taxes Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. Does active duty military pay state taxes Cuotas pagadas a órdenes fraternales y grupos parecidos. Does active duty military pay state taxes No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . Does active duty military pay state taxes Costos de matrícula o cantidades que pague en su lugar. Does active duty military pay state taxes No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. Does active duty military pay state taxes Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. Does active duty military pay state taxes Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. Does active duty military pay state taxes Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. Does active duty military pay state taxes Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). Does active duty military pay state taxes Además, es posible que pueda reclamar una exención por el hijo. Does active duty military pay state taxes Vea Hijo adoptivo en el capítulo 3. Does active duty military pay state taxes Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). Does active duty military pay state taxes Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. Does active duty military pay state taxes Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. Does active duty military pay state taxes Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Does active duty military pay state taxes Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. Does active duty military pay state taxes Ropa y artículos domésticos. Does active duty military pay state taxes   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. Does active duty military pay state taxes Excepción. Does active duty military pay state taxes   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. Does active duty military pay state taxes Artículos domésticos. Does active duty military pay state taxes   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. Does active duty military pay state taxes   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. Does active duty military pay state taxes Automóviles, barcos y aviones. Does active duty military pay state taxes    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. Does active duty military pay state taxes Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. Does active duty military pay state taxes Deducción de más de $500. Does active duty military pay state taxes   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. Does active duty military pay state taxes Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Does active duty military pay state taxes Formulario 1098-C. Does active duty military pay state taxes   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. Does active duty military pay state taxes El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. Does active duty military pay state taxes   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. Does active duty military pay state taxes   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. Does active duty military pay state taxes   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. Does active duty military pay state taxes Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. Does active duty military pay state taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Does active duty military pay state taxes   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Does active duty military pay state 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. Does active duty military pay state taxes S. Does active duty military pay state taxes Individual Income Tax Return, en inglés). Does active duty military pay state taxes Para más información, vea Prórroga Automática , en el capítulo 1. Does active duty military pay state taxes Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. Does active duty military pay state taxes Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. Does active duty military pay state taxes S. Does active duty military pay state taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. Does active duty military pay state taxes Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. Does active duty military pay state taxes Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. Does active duty military pay state taxes Excepciones. Does active duty military pay state taxes   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. Does active duty military pay state taxes Excepción 1: vehículo usado o mejorado por la organización. Does active duty military pay state taxes   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Does active duty military pay state taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Does active duty military pay state taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Does active duty military pay state taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Does active duty military pay state taxes   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Does active duty military pay state taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Does active duty military pay state taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Does active duty military pay state taxes   Esta excepción no corresponde si la organización vende el vehículo en una subasta. Does active duty military pay state taxes En tal caso, no puede deducir el valor justo de mercado del vehículo. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Anita dona un automóvil usado a una organización calificada. Does active duty military pay state taxes Ella lo compró hace 3 años por $9,000. Does active duty military pay state taxes Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. Does active duty military pay state taxes No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. Does active duty military pay state taxes Ni la Excepción 1 ni la Excepción 2 corresponde. Does active duty military pay state taxes Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. Does active duty military pay state taxes Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. Does active duty military pay state taxes Deducción de $500 o menos. Does active duty military pay state taxes   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. Does active duty military pay state taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Does active duty military pay state taxes   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. Does active duty military pay state taxes La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. Does active duty military pay state taxes Participación parcial en los bienes. Does active duty military pay state taxes   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. Does active duty military pay state taxes Derecho al uso de los bienes. Does active duty military pay state taxes   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. Does active duty military pay state taxes Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. Does active duty military pay state taxes Intereses futuros en bienes muebles tangibles. Does active duty military pay state taxes   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. Does active duty military pay state taxes Bienes muebles tangibles. Does active duty military pay state taxes   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. Does active duty military pay state taxes Incluyen muebles, libros, joyas, pinturas y automóviles. Does active duty military pay state taxes Intereses futuros. Does active duty military pay state taxes   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. Does active duty military pay state taxes Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. Does active duty military pay state taxes La Publicación 561, en inglés, contiene una explicación más completa. Does active duty military pay state taxes El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. Does active duty military pay state taxes Ropa usada y artículos domésticos usados. Does active duty military pay state taxes   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. Does active duty military pay state taxes   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. Does active duty military pay state taxes Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. Does active duty military pay state taxes Ella pagó $300 por el abrigo hace tres años. Does active duty military pay state taxes Abrigos parecidos se venden en la tienda por $50. Does active duty military pay state taxes El valor justo de mercado del abrigo es $50. Does active duty military pay state taxes La donación de Diana se limita a $50. Does active duty military pay state taxes Automóviles, barcos y aviones. Does active duty military pay state taxes   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. Does active duty military pay state taxes Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. Does active duty military pay state taxes Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. Does active duty military pay state taxes Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. Does active duty military pay state taxes Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. Does active duty military pay state taxes Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. Does active duty military pay state taxes   También hay información disponible por Internet acerca del valor de automóviles usados. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. Does active duty military pay state taxes Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. Does active duty military pay state taxes Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. Does active duty military pay state taxes Se considera que el valor justo de mercado del automóvil es $750. Does active duty military pay state taxes Cantidades grandes. Does active duty military pay state taxes   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. Does active duty military pay state taxes Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. Does active duty military pay state taxes No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. Does active duty military pay state taxes Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. Does active duty military pay state taxes Su base en los bienes suele ser la cantidad que pagó por los mismos. Does active duty military pay state taxes Vea el capítulo 13 si necesita más información sobre la base. Does active duty military pay state taxes Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. Does active duty military pay state taxes Bienes de ingreso ordinario. Does active duty military pay state taxes   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. Does active duty military pay state taxes Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. Does active duty military pay state taxes Cantidad de la deducción. Does active duty military pay state taxes   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. Does active duty military pay state taxes Por lo general, esta regla hace que la deducción se limite a su base en los bienes. Does active duty military pay state taxes Ejemplo. Does active duty military pay state taxes Usted dona a su iglesia acciones que tuvo por 5 meses. Does active duty military pay state taxes El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). Does active duty military pay state taxes Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). Does active duty military pay state taxes Bienes de ganancias de capital. Does active duty military pay state taxes   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. Does active duty military pay state taxes Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. Does active duty military pay state taxes Cantidad de la deducción —regla general. Does active duty military pay state taxes   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. Does active duty military pay state taxes Excepciones. Does active duty military pay state taxes   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. Does active duty military pay state taxes Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. Does active duty military pay state taxes Ventas a precios rebajados. Does active duty military pay state taxes   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. Does active duty military pay state taxes Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. Does active duty military pay state taxes Una venta a precios rebajados podría dar como resultado una ganancia tributable. Does active duty military pay state taxes Información adicional. Does active duty military pay state taxes   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. Does active duty military pay state taxes Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). Does active duty military pay state taxes Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. Does active duty military pay state taxes Fecha de la donación. Does active duty military pay state taxes   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. Does active duty military pay state taxes Cheques. Does active duty military pay state taxes   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. Does active duty military pay state taxes Mensaje de texto. Does active duty military pay state taxes    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. Does active duty military pay state taxes Tarjeta de crédito. Does active duty military pay state taxes    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. Does active duty military pay state taxes Pago telefónico. Does active duty military pay state taxes    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. Does active duty military pay state taxes Título de acciones. Does active duty military pay state taxes   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. Does active duty military pay state taxes No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. Does active duty military pay state taxes Pagaré. Does active duty military pay state taxes   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. Does active duty military pay state taxes Opción. Does active duty military pay state taxes    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. Does active duty military pay state taxes Fondos de un préstamo. Does active duty military pay state taxes   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. Does active duty military pay state taxes Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). Does active duty military pay state taxes Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. Does active duty military pay state taxes Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. Does active duty military pay state taxes Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. Does active duty military pay state taxes Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. Does active duty military pay state taxes Vea la Publicación 526, disponible en inglés, para más detalles. Does active duty military pay state taxes Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. Does active duty military pay state taxes Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. Does active duty military pay state taxes Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. Does active duty military pay state taxes Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. Does active duty military pay state taxes El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. Does active duty military pay state taxes Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. Does active duty military pay state taxes (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). Does active duty military pay state taxes Conserve la declaración escrita con su documentación. Does active duty military pay state taxes Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. Does active duty military pay state taxes Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. Does active duty military pay state taxes No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. Does active duty military pay state taxes La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. Does active duty military pay state taxes Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. Does active duty military pay state taxes Los registros de nómina descritos a continuación. Does active duty military pay state taxes Deducciones de nómina. Does active duty military pay state taxes   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. Does active duty military pay state taxes Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. Does active duty military pay state taxes Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. Does active duty military pay state taxes Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. Does active duty military pay state taxes Cantidad de la donación. Does active duty military pay state taxes   Al calcular si su donación es de $250 o más, no combine donaciones separadas. Does active duty military pay state taxes Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. Does active duty military pay state taxes Cada pago se considera una donación separada. Does active duty military pay state taxes   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. Does active duty military pay state taxes   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. Does active duty military pay state taxes Acuse de recibo. Does active duty military pay state taxes   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. Does active duty military pay state taxes Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. Does active duty military pay state taxes En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. Does active duty military pay state taxes Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). Does active duty military pay state taxes Un ejemplo, es la entrada a una ceremonia religiosa. Does active duty military pay state taxes Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. Does active duty military pay state taxes   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. Does active duty military pay state taxes Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. Does active duty military pay state taxes Deducciones de nómina. Does active duty military pay state taxes   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. Does active duty military pay state taxes Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. Does active duty military pay state taxes   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. Does active duty military pay state taxes Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). Does active duty military pay state taxes Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. Does active duty military pay state taxes Cantidad de la deducción. Does active duty military pay state taxes   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. Does active duty military pay state taxes   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. Does active duty military pay state taxes Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. Does active duty military pay state taxes Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. Does active duty military pay state taxes Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. Does active duty military pay state taxes No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). Does active duty military pay state taxes Documentación adicional. Does active duty military pay state taxes   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. Does active duty military pay state taxes La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. Does active duty military pay state taxes La fecha y sitio de la donación. Does active duty military pay state taxes Una descripción razonablemente detallada de los bienes dadas las circunstancias. Does active duty military pay state taxes Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. Does active duty military pay state taxes El valor justo de mercado de los bienes en la