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Efile extension Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Efile extension Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Efile extension The care must be for one or more qualifying persons who are identified on Form 2441. Efile extension (See Qualifying Person Test. Efile extension ) You (and your spouse if filing jointly) must have earned income during the year. Efile extension (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Efile extension ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Efile extension (See Work-Related Expense Test, later. Efile extension ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Efile extension If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Efile extension You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Efile extension See Payments to Relatives or Dependents under Work-Related Expense Test, later. Efile extension Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Efile extension If you are married, you must file a joint return, unless an exception applies to you. Efile extension See Joint Return Test, later. Efile extension You must identify the care provider on your tax return. Efile extension (See Provider Identification Test, later. Efile extension ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Efile extension (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Efile extension See Reduced Dollar Limit under How To Figure the Credit, later. Efile extension ) These tests are presented in Figure A and are also explained in detail in this publication. Efile extension Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Efile extension A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Efile extension Dependent defined. Efile extension   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Efile extension To be your dependent, a person must be your qualifying child (or your qualifying relative). Efile extension Qualifying child. Efile extension   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Efile extension More information. Efile extension   For more information about who is a dependent or a qualifying child, see Publication 501. Efile extension Physically or mentally not able to care for oneself. Efile extension   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Efile extension Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Efile extension Person qualifying for part of year. Efile extension   You determine a person's qualifying status each day. Efile extension For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Efile extension Also see Yearly limit under Dollar Limit, later. Efile extension Birth or death of otherwise qualifying person. Efile extension   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Efile extension Taxpayer identification number. Efile extension   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Efile extension If the correct information is not shown, the credit may be reduced or disallowed. Efile extension Individual taxpayer identification number (ITIN) for aliens. Efile extension   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Efile extension The ITIN is entered wherever an SSN is requested on a tax return. Efile extension If the alien does not have an ITIN, he or she must apply for one. Efile extension See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Efile extension   An ITIN is for tax use only. Efile extension It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Efile extension S. Efile extension law. Efile extension Adoption taxpayer identification number (ATIN). Efile extension   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Efile extension File Form W-7A, Application for Taxpayer Identification Number for Pending U. Efile extension S. Efile extension Adoptions. Efile extension Child of divorced or separated parents or parents living apart. Efile extension   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Efile extension   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Efile extension If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Efile extension For details and an exception for a parent who works at night, see Publication 501. Efile extension   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Efile extension Please click here for the text description of the image. Efile extension Figure a. Efile extension Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Efile extension Earned income. Efile extension   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Efile extension A net loss from self-employment reduces earned income. Efile extension Earned income also includes strike benefits and any disability pay you report as wages. Efile extension   Generally, only taxable compensation is included. Efile extension However, you can elect to include nontaxable combat pay in earned income. Efile extension If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Efile extension (In other words, if one of you makes the election, the other one can also make it but does not have to. Efile extension ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Efile extension You should figure your credit both ways and make the election if it gives you a greater tax benefit. Efile extension    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Efile extension Members of certain religious faiths opposed to social security. Efile extension   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Efile extension These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Efile extension   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Efile extension For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Efile extension Form 4361. Efile extension   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Efile extension This includes wages, salaries, tips, and other taxable employee compensation. Efile extension   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Efile extension Examples include fees for performing marriages and honoraria for delivering speeches. Efile extension   Any amount you received for work that is not related to your ministerial duties is earned income. Efile extension Form 4029. Efile extension   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Efile extension   However, amounts you received as a self-employed individual do not count as earned income. Efile extension What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Efile extension S. Efile extension trade or business, or Any amount received for work while an inmate in a penal institution. Efile extension Rule for student-spouse or spouse not able to care for self. Efile extension   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Efile extension (Your spouse also must live with you for more than half the year. Efile extension )   If you are filing a joint return, this rule also applies to you. Efile extension You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Efile extension   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Efile extension   This rule applies to only one spouse for any one month. Efile extension If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Efile extension Full-time student. Efile extension    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Efile extension You must have been a full-time student for some part of each of 5 calendar months during the year. Efile extension (The months need not be consecutive. Efile extension ) School. Efile extension   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Efile extension A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Efile extension Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Efile extension Expenses are considered work-related only if both of the following are true. Efile extension They allow you (and your spouse if filing jointly) to work or look for work. Efile extension They are for a qualifying person's care. Efile extension Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Efile extension If you are married, generally both you and your spouse must work or look for work. Efile extension One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Efile extension Your work can be for others or in your own business or partnership. Efile extension It can be either full time or part time. Efile extension Work also includes actively looking for work. Efile extension However, if you do not find a job and have no earned income for the year, you cannot take this credit. Efile extension See Earned Income Test, earlier. Efile extension An expense is not considered work-related merely because you had it while you were working. Efile extension The purpose of the expense must be to allow you to work. Efile extension Whether your expenses allow you to work or look for work depends on the facts. Efile extension Example 1. Efile extension The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Efile extension Example 2. Efile extension You work during the day. Efile extension Your spouse works at night and sleeps during the day. Efile extension You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Efile extension Your expenses are considered work-related. Efile extension Volunteer work. Efile extension   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Efile extension Work for part of year. Efile extension   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Efile extension For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Efile extension However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Efile extension Temporary absence from work. Efile extension   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Efile extension Instead, you can figure your credit including the expenses you paid for the period of absence. Efile extension   An absence of 2 weeks or less is a short, temporary absence. Efile extension An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Efile extension Example. Efile extension You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Efile extension You become ill and miss 4 months of work but receive sick pay. Efile extension You continue to pay the nanny to care for the children while you are ill. Efile extension Your absence is not a short, temporary absence, and your expenses are not considered work-related. Efile extension Part-time work. Efile extension   If you work part-time, you generally must figure your expenses for each day. Efile extension However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Efile extension Any day when you work at least 1 hour is a day of work. Efile extension Example 1. Efile extension You work 3 days a week. Efile extension While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Efile extension You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Efile extension Your child attends the center 5 days a week. Efile extension Your work-related expenses are limited to $150 a week. Efile extension Example 2. Efile extension The facts are the same as in Example 1 except the center does not offer a 3-day option. Efile extension The entire $250 weekly fee may be a work-related expense. Efile extension Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Efile extension You do not have to choose the least expensive way of providing the care. Efile extension The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Efile extension Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Efile extension Expenses for household services qualify if part of the services is for the care of qualifying persons. Efile extension See Household Services, later. Efile extension Expenses not for care. Efile extension   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Efile extension However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Efile extension Otherwise, see the discussion of Expenses partly work-related, later. Efile extension   Child support payments are not for care and do not qualify for the credit. Efile extension Education. Efile extension   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Efile extension   Expenses to attend kindergarten or a higher grade are not expenses for care. Efile extension Do not use these expenses to figure your credit. Efile extension   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Efile extension   Summer school and tutoring programs are not for care. Efile extension Example 1. Efile extension You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Efile extension The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Efile extension You can count the total cost when you figure the credit. Efile extension Example 2. Efile extension You place your 10-year-old child in a boarding school so you can work full time. Efile extension Only the part of the boarding school expense that is for the care of your child is a work-related expense. Efile extension You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Efile extension You cannot count any part of the amount you pay the school for your child's education. Efile extension Care outside your home. Efile extension   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Efile extension Dependent care center. Efile extension   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Efile extension   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Efile extension Camp. Efile extension   The cost of sending your child to an overnight camp is not considered a work-related expense. Efile extension    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Efile extension Transportation. Efile extension   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Efile extension This includes transportation by bus, subway, taxi, or private car. Efile extension However, transportation not provided by a care provider is not for the care of a qualifying person. Efile extension Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Efile extension Fees and deposits. Efile extension   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Efile extension However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Efile extension Example 1. Efile extension You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Efile extension The fee you paid is a work-related expense. Efile extension Example 2. Efile extension You placed a deposit with a preschool to reserve a place for your 3-year-old child. Efile extension You later sent your child to a different preschool and forfeited the deposit. Efile extension The forfeited deposit is not for care and so is not a work-related expense. Efile extension Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Efile extension Definition. Efile extension   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Efile extension They include the services of a housekeeper, maid, or cook. Efile extension However, they do not include the services of a chauffeur, bartender, or gardener. Efile extension Housekeeper. Efile extension   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Efile extension Expenses partly work-related. Efile extension   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Efile extension To figure your credit, count only the part that is work-related. Efile extension However, you do not have to divide the expense if only a small part is for other purposes. Efile extension Example. Efile extension You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Efile extension The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Efile extension You do not have to divide the expenses. Efile extension You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Efile extension Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Efile extension However, the dollar limit (discussed later) is based on one qualifying person, not two. Efile extension Meals and lodging provided for housekeeper. Efile extension   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Efile extension If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Efile extension Example. Efile extension To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Efile extension You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Efile extension However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Efile extension Taxes paid on wages. Efile extension   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Efile extension For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Efile extension Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Efile extension However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Efile extension Joint Return Test Generally, married couples must file a joint return to take the credit. Efile extension However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Efile extension Legally separated. Efile extension   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Efile extension You may be eligible to take the credit on your return using head of household filing status. Efile extension Married and living apart. Efile extension   You are not considered married and are eligible to take the credit if all the following apply. Efile extension You file a return apart from your spouse. Efile extension Your home is the home of a qualifying person for more than half the year. Efile extension You pay more than half the cost of keeping up your home for the year. Efile extension Your spouse does not live in your home for the last 6 months of the year. Efile extension Costs of keeping up a home. Efile extension   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Efile extension   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Efile extension   They also do not include the purchase, permanent improvement, or replacement of property. Efile extension For example, you cannot include the cost of replacing a water heater. Efile extension However, you can include the cost of repairing a water heater. Efile extension Death of spouse. Efile extension   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Efile extension If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Efile extension Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Efile extension Use Form 2441, Part I, to show the information. Efile extension If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Efile extension Information needed. Efile extension   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Efile extension    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Efile extension If the care provider is an organization, then it is the employer identification number (EIN). Efile extension   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Efile extension In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Efile extension   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Efile extension Getting the information. Efile extension    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Efile extension If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Efile extension    You should keep this information with your tax records. Efile extension Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Efile extension Due diligence. Efile extension   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Efile extension However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Efile extension   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Efile extension Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Efile extension Provider refusal. Efile extension    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Efile extension Enter “See Attached Statement” in the columns calling for the information you do not have. Efile extension Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Efile extension Be sure to write your name and social security number on this statement. Efile extension The statement will show that you used due diligence in trying to furnish the necessary information. Efile extension U. Efile extension S. Efile extension citizens and resident aliens living abroad. Efile extension   If you are living abroad, your care provider may not have, and may not be required to get, a U. Efile extension S. Efile extension taxpayer identification number (for example, an SSN or an EIN). Efile extension If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Efile extension How To Figure the Credit Your credit is a percentage of your work-related expenses. Efile extension Your expenses are subject to the earned income limit and the dollar limit. Efile extension The percentage is based on your adjusted gross income. Efile extension Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Efile extension Expenses prepaid in an earlier year. Efile extension   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Efile extension Claim the expenses for the later year as if they were actually paid in that later year. Efile extension Expenses not paid until the following year. Efile extension   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Efile extension You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Efile extension See Payments for prior year's expenses under Amount of Credit, later. Efile extension If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Efile extension You may be able to claim a credit for them on your 2014 return. Efile extension Expenses reimbursed. Efile extension   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Efile extension Example. Efile extension You paid work-related expenses of $3,000. Efile extension You are reimbursed $2,000 by a state social services agency. Efile extension You can use only $1,000 to figure your credit. Efile extension Medical expenses. Efile extension   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Efile extension You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Efile extension   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Efile extension However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Efile extension For information on medical expenses, see Publication 502, Medical and Dental Expenses. Efile extension    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Efile extension Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Efile extension See Reduced Dollar Limit, later. Efile extension But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Efile extension Dependent care benefits. Efile extension    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Efile extension Your salary may have been reduced to pay for these benefits. Efile extension If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Efile extension See Statement for employee, later. Efile extension Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Efile extension   Enter the amount of these benefits on Form 2441, Part III, line 12. Efile extension Exclusion or deduction. Efile extension   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Efile extension Your employer can tell you whether your benefit plan qualifies. Efile extension To claim the exclusion, you must complete Part III of Form 2441. Efile extension You cannot use Form 1040EZ. Efile extension   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Efile extension Therefore, you would not get an exclusion from wages. Efile extension Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Efile extension To claim the deduction, you must use Form 2441. Efile extension   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Efile extension   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Efile extension    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Efile extension Statement for employee. Efile extension   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Efile extension Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Efile extension Effect of exclusion on credit. Efile extension   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Efile extension Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Efile extension Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Efile extension For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Efile extension Example. Efile extension You remarried on December 3. Efile extension Your earned income for the year was $18,000. Efile extension Your new spouse's earned income for the year was $2,000. Efile extension You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Efile extension The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Efile extension Separated spouse. Efile extension   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Efile extension Use only your income in figuring the earned income limit. Efile extension Surviving spouse. Efile extension   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Efile extension Community property laws. Efile extension   Disregard community property laws when you figure earned income for this credit. Efile extension Self-employment earnings. Efile extension   If you are self-employed, include your net earnings in earned income. Efile extension For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Efile extension Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Efile extension Clergy or church employee. Efile extension   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Efile extension Statutory employee. Efile extension   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Efile extension Net loss. Efile extension   You must reduce your earned income by any net loss from self-employment. Efile extension Optional method if earnings are low or a net loss. Efile extension   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Efile extension Get Publication 334, Tax Guide for Small Business, for details. Efile extension If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Efile extension In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Efile extension You or your spouse is a student or not able to care for self. Efile extension   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Efile extension His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Efile extension Spouse works. Efile extension   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Efile extension Spouse qualifies for part of month. Efile extension   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Efile extension You are a student or not able to care for self. Efile extension   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Efile extension For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Efile extension If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Efile extension Both spouses qualify. Efile extension   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Efile extension Example. Efile extension Jim works and keeps up a home for himself and his wife Sharon. Efile extension Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Efile extension During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Efile extension These expenses also qualify as medical expenses. Efile extension Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Efile extension Jim and Sharon's earned income limit is the smallest of the following amounts. Efile extension   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Efile extension However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Efile extension Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Efile extension This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Efile extension If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Efile extension This limit does not need to be divided equally among them. Efile extension For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Efile extension Yearly limit. Efile extension   The dollar limit is a yearly limit. Efile extension The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Efile extension Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Efile extension Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Efile extension Example 1. Efile extension You pay $500 a month for after-school care for your son. Efile extension He turned 13 on May 1 and is no longer a qualifying person. Efile extension You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Efile extension Example 2. Efile extension In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Efile extension You paid $300 per month for the childcare. Efile extension You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Efile extension Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Efile extension Your reduced dollar limit is figured on Form 2441, Part III. Efile extension See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Efile extension Example 1. Efile extension George is a widower with one child and earns $24,000 a year. Efile extension He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Efile extension His employer pays an additional $1,000 under a qualified dependent care benefit plan. Efile extension This $1,000 is excluded from George's income. Efile extension Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Efile extension This is because his dollar limit is reduced as shown next. Efile extension   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Efile extension Randall is married and both he and his wife are employed. Efile extension Each has earned income in excess of $6,000. Efile extension They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Efile extension Randall's work-related expenses are $6,000 for the year. Efile extension Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Efile extension Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Efile extension Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Efile extension This is because his dollar limit is reduced as shown next. Efile extension   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Efile extension This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Efile extension The following table shows the percentage to use based on adjusted gross income. Efile extension   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Efile extension You should show the expenses for each person on Form 2441, line 2, column (c). Efile extension However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Efile extension You should list -0- for the one person and the actual amount for the second person. Efile extension The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Efile extension Example. Efile extension Roger and Megan Paris have two qualifying children. Efile extension They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Efile extension They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Efile extension Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Efile extension Line 30 tells them to complete line 2 without including any dependent care benefits. Efile extension They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Efile extension Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Efile extension 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Efile extension However, their son James has special needs and they paid $18,500 for his care. Efile extension Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Efile extension Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Efile extension Payments for prior year's expenses. Efile extension   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Efile extension Attach a statement to your form showing how you figured the additional amount from 2012. Efile extension Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Efile extension Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Efile extension Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Efile extension See Worksheet A. Efile extension Example. Efile extension In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Efile extension Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Efile extension Their adjusted gross income for 2012 was $30,000. Efile extension Sam's earned income of $14,000 was less than Kate's earned income. Efile extension A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Efile extension It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Efile extension The filled-in Worksheet A they used to figure this credit is shown later. Efile extension Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Efile extension They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Efile extension Worksheet A. Efile extension Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Efile extension 1. Efile extension   Enter your 2012 qualified expenses paid in 2012 1. Efile extension     2. Efile extension   Enter your 2012 qualified expenses paid in 2013 2. Efile extension     3. Efile extension   Add the amounts on lines 1 and 2 3. Efile extension     4. Efile extension   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Efile extension     5. Efile extension   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Efile extension     6. Efile extension   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Efile extension     7. Efile extension   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Efile extension     8. Efile extension   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Efile extension     9. Efile extension   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Efile extension     10. Efile extension   Subtract the amount on line 9 from the amount on line 8 and enter the result. Efile extension If zero or less, stop here. Efile extension You cannot increase your 2013 credit by any previous year's expenses 10. Efile extension     11. Efile extension   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Efile extension     12. Efile extension   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Efile extension             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Efile extension 35                 15,000 — 17,000     . Efile extension 34                 17,000 — 19,000     . Efile extension 33                 19,000 — 21,000     . Efile extension 32                 21,000 — 23,000     . Efile extension 31                 23,000 — 25,000     . Efile extension 30                 25,000 — 27,000     . Efile extension 29                 27,000 — 29,000     . Efile extension 28                 29,000 — 31,000     . Efile extension 27                 31,000 — 33,000     . Efile extension 26                 33,000 — 35,000     . Efile extension 25                 35,000 — 37,000     . Efile extension 24                 37,000 — 39,000     . Efile extension 23                 39,000 — 41,000     . Efile extension 22                 41,000 — 43,000     . Efile extension 21                 43,000 — No limit     . Efile extension 20           13. Efile extension   Multiply line 10 by line 12. Efile extension Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Efile extension Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Efile extension       Worksheet A. Efile extension Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Efile extension 1. Efile extension   Enter your 2012 qualified expenses paid in 2012 1. Efile extension   $2,000 2. Efile extension   Enter your 2012 qualified expenses paid in 2013 2. Efile extension   600 3. Efile extension   Add the amounts on lines 1 and 2 3. Efile extension   2,600 4. Efile extension   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Efile extension   3,000 5. Efile extension   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Efile extension   0 6. Efile extension   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Efile extension   3,000 7. Efile extension   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Efile extension   14,000 8. Efile extension   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Efile extension   2,600 9. Efile extension   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Efile extension   2,000 10. Efile extension   Subtract the amount on line 9 from the amount on line 8 and enter the result. Efile extension If zero or less, stop here. Efile extension You cannot increase your 2013 credit by any previous year's expenses 10. Efile extension   600 11. Efile extension   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Efile extension   30,000 12. Efile extension   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Efile extension   . Efile extension 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Efile extension 35                 15,000 — 17,000     . Efile extension 34                 17,000 — 19,000     . Efile extension 33                 19,000 — 21,000     . Efile extension 32                 21,000 — 23,000     . Efile extension 31                 23,000 — 25,000     . Efile extension 30                 25,000 — 27,000     . Efile extension 29                 27,000 — 29,000     . Efile extension 28                 29,000 — 31,000     . Efile extension 27                 31,000 — 33,000     . Efile extension 26                 33,000 — 35,000     . Efile extension 25                 35,000 — 37,000     . Efile extension 24                 37,000 — 39,000     . Efile extension 23                 39,000 — 41,000     . Efile extension 22                 41,000 — 43,000     . Efile extension 21                 43,000 — No limit     . Efile extension 20           13. Efile extension   Multiply line 10 by line 12. Efile extension Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Efile extension Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Efile extension   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Efile extension You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Efile extension Form 1040, Form 1040A, or Form 1040NR. Efile extension    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Efile extension Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Efile extension Limit on credit. Efile extension    The amount of credit you can claim is limited to your tax. Efile extension For more information, see the Instructions for Form 2441. Efile extension Tax credit not refundable. Efile extension   You cannot get a refund for any part of the credit that is more than this limit. Efile extension Recordkeeping. Efile extension You should keep records of your work-related expenses. Efile extension Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Efile extension Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Efile extension Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Efile extension If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Efile extension If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Efile extension Self-employed persons who are in business for themselves are not household employees. Efile extension Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Efile extension If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Efile extension This control could include providing rules of conduct and appearance and requiring regular reports. Efile extension In this case, you do not have to pay employment taxes. Efile extension But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Efile extension If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Efile extension Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Efile extension Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Efile extension Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Efile extension For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Efile extension State employment tax. Efile extension   You may also have to pay state unemployment tax. Efile extension Contact your state unemployment tax office for information. Efile extension You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Efile extension For a list of state unemployment tax agencies, visit the U. Efile extension S. Efile extension Department of Labor's website. Efile extension To find that website, use the link in Publication 926 or search online. Efile extension How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile extension Free help with your tax return. Efile extension   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile extension The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile extension The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile extension Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile extension In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile extension To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile extension gov, download the IRS2Go app, or call 1-800-906-9887. Efile extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile extension To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile extension aarp. Efile extension org/money/taxaide or call 1-888-227-7669. Efile extension For more information on these programs, go to IRS. Efile extension gov and enter “VITA” in the search box. Efile extension Internet. Efile extension    IRS. Efile extension gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile extension Download the free IRS2Go app from the iTunes app store or from Google Play. Efile extension Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile extension Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile extension gov or download the IRS2Go app and select the Refund Status option. Efile extension The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile extension Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile extension You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile extension The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile extension Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile extension No need to wait on the phone or stand in line. Efile extension The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile extension When you reach the response screen, you can print the entire interview and the final response for your records. Efile extension New subject areas are added on a regular basis. Efile extension  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile extension gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile extension You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile extension The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile extension When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile extension Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile extension You can also ask the IRS to mail a return or an account transcript to you. Efile extension Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile extension gov or by calling 1-800-908-9946. Efile extension Tax return and tax account transcripts are generally available for the current year and the past three years. Efile extension Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile extension Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile extension If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile extension Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile extension gov and enter Where's My Amended Return? in the search box. Efile extension You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile extension It can take up to 3 weeks from the date you mailed it to show up in our system. Efile extension Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile extension gov. Efile extension Select the Payment tab on the front page of IRS. Efile extension gov for more information. Efile extension Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile extension Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile extension gov. Efile extension Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile extension Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile extension gov. Efile extension Request an Electronic Filing PIN by going to IRS. Efile extension gov and entering Electronic Filing PIN in the search box. Efile extension Download forms, instructions and publications, including accessible versions for people with disabilities. Efile extension Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile extension gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile extension An employee can answer questions about your tax account or help you set up a payment plan. Efile extension Before you visit, check the Office Locator on IRS. Efile extension gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile extension If you have a special need, such as a disability, you can request an appointment. Efile extension Call the local number listed in the Office Locator, or look in the phone book under Unit
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The Efile Extension

Efile extension 11. Efile extension   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Efile extension Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Efile extension Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Efile extension Cómo declarar los beneficios sujetos a impuestos. Efile extension Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Efile extension Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Efile extension Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Efile extension Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Efile extension Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Efile extension Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Efile extension Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Efile extension Tal vez reciba más de uno de estos formularios para el mismo año. Efile extension Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Efile extension Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Efile extension Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Efile extension Lo que no cubre este capítulo. Efile extension   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Efile extension Beneficios de nivel 2. Efile extension Beneficios dobles adquiridos. Efile extension Beneficios suplementarios de anualidad. Efile extension Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Efile extension   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Efile extension Para información sobre estos beneficios, vea la Publicación 519, U. Efile extension S. Efile extension Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Efile extension   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Efile extension Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Efile extension Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Efile extension Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Efile extension Beneficios por hijos. Efile extension   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Efile extension Vea A quién se le cobran impuestos , más adelante. Efile extension Cómo calcular el ingreso total. Efile extension   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Efile extension Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Efile extension    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Efile extension Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Efile extension    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Efile extension Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Efile extension Cantidad base. Efile extension   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Efile extension Hoja de Trabajo 11-1. Efile extension    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Efile extension Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Efile extension Hoja de Trabajo 11-1. Efile extension Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Efile extension Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Efile extension Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Efile extension Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Efile extension A. Efile extension   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Efile extension B. Efile extension Anote la mitad de la cantidad de la línea A B. Efile extension   C. Efile extension Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Efile extension   D. Efile extension Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Efile extension D. Efile extension   E. Efile extension Sume las líneas B, C y D E. Efile extension   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Efile extension Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Efile extension Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Efile extension Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Efile extension Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Efile extension Ejemplo. Efile extension Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Efile extension En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Efile extension Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Efile extension Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Efile extension No tuvo ningún ingreso de intereses exentos de impuestos. Efile extension Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Efile extension Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Efile extension Hoja de Trabajo 11-1 completada. Efile extension Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Efile extension Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Efile extension Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Efile extension Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Efile extension A. Efile extension $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Efile extension B. Efile extension Anote la mitad de la cantidad de la línea A B. Efile extension 5,500 C. Efile extension Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Efile extension 23,300 D. Efile extension Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Efile extension D. Efile extension -0- E. Efile extension Sume las líneas B, C y D E. Efile extension $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Efile extension Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Efile extension Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Efile extension Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Efile extension Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Efile extension A quién se le cobran impuestos. Efile extension   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Efile extension Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Efile extension La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Efile extension Reintegro de beneficios. Efile extension   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Efile extension No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Efile extension Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Efile extension   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Efile extension Los reintegros aparecen en el recuadro 4. Efile extension La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Efile extension Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Efile extension Retención de impuestos e impuesto estimado. Efile extension   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Efile extension Si opta por hacerlo, tiene que completar un Formulario W-4V. Efile extension   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Efile extension Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Efile extension Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Efile extension No puede usar el Formulario 1040EZ. Efile extension Cómo hacer la declaración en el Formulario 1040. Efile extension   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Efile extension Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Efile extension Cómo hacer la declaración en el Formulario 1040A. Efile extension   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Efile extension Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Efile extension Beneficios no sujetos a impuestos. Efile extension   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Efile extension Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Efile extension Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Efile extension Máxima parte sujeta a impuestos. Efile extension   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Efile extension Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Efile extension Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Efile extension Qué hoja de trabajo debe usar. Efile extension   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Efile extension Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Efile extension En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Efile extension La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Efile extension En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Efile extension Recibió un pago de suma global por un año anterior. Efile extension En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Efile extension Consulte Elección de suma global , tema que aparece a continuación. Efile extension Elección de suma global. Efile extension   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Efile extension    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Efile extension Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Efile extension   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Efile extension Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Efile extension Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Efile extension Cómo elegir su opción. Efile extension   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Efile extension Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Efile extension    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Efile extension No presente una declaración enmendada del año anterior. Efile extension Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Efile extension Ejemplo 1. Efile extension Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Efile extension Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Efile extension El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Efile extension Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Efile extension Hoja de Trabajo 1 completada. Efile extension Cómo Calcular los Beneficios Sujetos a Impuestos 1. Efile extension Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Efile extension Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension $5,980 2. Efile extension Anote la mitad de la línea 1. Efile extension 2,990 3. Efile extension Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Efile extension     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Efile extension Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Efile extension -0- 5. Efile extension Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Efile extension . Efile extension -0- 6. Efile extension Sume las líneas 2, 3, 4 y 5 31,980 7. Efile extension Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Efile extension     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Efile extension -0- 8. Efile extension ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Efile extension Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Efile extension Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension   Sí. Efile extension Reste la línea 7 de la línea 6 31,980 9. Efile extension Si es: Casado que presenta una declaración conjunta, anote $32,000. Efile extension Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Efile extension 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Efile extension 85) y anote el resultado en la línea 17. Efile extension Luego, pase a la línea 18. Efile extension   10. Efile extension ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Efile extension Ninguna parte de los beneficios está sujeta a impuestos. Efile extension Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Efile extension     Sí. Efile extension Reste la línea 9 de la línea 8 6,980 11. Efile extension Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Efile extension 9,000 12. Efile extension Reste la línea 11 de la línea 10. Efile extension Si el resultado es cero o menos, anote “-0-”. Efile extension -0- 13. Efile extension De las líneas 10 y 11, anote la que sea menor 6,980 14. Efile extension Anote la mitad de la línea 13. Efile extension 3,490 15. Efile extension De las líneas 2 y 14, anote la que sea menor 2,990 16. Efile extension Multiplique la línea 12 por 85% (0. Efile extension 85). Efile extension Si la línea 12 es cero, anote “-0-”. Efile extension -0- 17. Efile extension Sume las líneas 15 y 16. Efile extension 2,990 18. Efile extension Multiplique la línea 1 por 85% (0. Efile extension 85). Efile extension 5,083 19. Efile extension Beneficios sujetos a impuestos. Efile extension De las líneas 17 y 18, anote la que sea menor. Efile extension Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Efile extension $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Efile extension En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Efile extension En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Efile extension   Ejemplo 2. Efile extension Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Efile extension Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Efile extension Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Efile extension Alicia trabajó durante el año y tuvo un salario de $14,000. Efile extension Ella efectuó un pago deducible a su arreglo IRA de $1,000. Efile extension Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Efile extension Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Efile extension Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Efile extension En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Efile extension Hoja de Trabajo 1 completada. Efile extension Cómo Calcular los Beneficios Sujetos a Impuestos 1. Efile extension Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Efile extension Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension $5,600 2. Efile extension Anote la mitad de la línea 1. Efile extension 2,800 3. Efile extension Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Efile extension     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Efile extension Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Efile extension -0- 5. Efile extension Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Efile extension Sume las líneas 2, 3, 4 y 5 32,550 7. Efile extension Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Efile extension     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Efile extension 1,000 8. Efile extension ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Efile extension Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Efile extension Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension   Sí. Efile extension Reste la línea 7 de la línea 6 31,550 9. Efile extension Si es: Casado que presenta una declaración conjunta, anote $32,000. Efile extension Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Efile extension 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Efile extension 85) y anote el resultado en la línea 17. Efile extension Luego, pase a la línea 18. Efile extension   10. Efile extension ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Efile extension Ninguna parte de los beneficios está sujeta a impuestos. Efile extension Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Efile extension     Sí. Efile extension Reste la línea 9 de la línea 8   11. Efile extension Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Efile extension   12. Efile extension Reste la línea 11 de la línea 10. Efile extension Si el resultado es cero o menos, anote “-0-”. Efile extension   13. Efile extension De las líneas 10 y 11, anote la que sea menor   14. Efile extension Anote la mitad de la línea 13. Efile extension   15. Efile extension De las líneas 2 y 14, anote la que sea menor   16. Efile extension Multiplique la línea 12 por 85% (0. Efile extension 85). Efile extension Si la línea 12 es cero, anote “-0-”. Efile extension   17. Efile extension Sume las líneas 15 y 16. Efile extension   18. Efile extension Multiplique la línea 1 por 85% (0. Efile extension 85). Efile extension   19. Efile extension Beneficios sujetos a impuestos. Efile extension De las líneas 17 y 18, anote la que sea menor. Efile extension Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Efile extension   Ejemplo 3. Efile extension José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Efile extension José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Efile extension El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Efile extension Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Efile extension Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Efile extension Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Efile extension Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Efile extension Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Efile extension En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Efile extension Hoja de Trabajo 1 completada. Efile extension Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Efile extension Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Efile extension Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Efile extension • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Efile extension S. Efile extension Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Efile extension En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Efile extension       1. Efile extension Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Efile extension Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Efile extension $10,000 2. Efile extension Anote la mitad de la línea 1. Efile extension 5,000 3. Efile extension Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Efile extension     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Efile extension Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Efile extension -0- 5. Efile extension Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Efile extension . Efile extension -0- 6. Efile extension Sume las líneas 2, 3, 4 y 5 45,500 7. Efile extension Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Efile extension     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Efile extension -0- 8. Efile extension ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Efile extension Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Efile extension Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension   Sí. Efile extension Reste la línea 7 de la línea 6 45,500 9. Efile extension Si es: Casado que presenta una declaración conjunta, anote $32,000. Efile extension Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Efile extension 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Efile extension 85) y anote el resultado en la línea 17. Efile extension Luego, pase a la línea 18. Efile extension   10. Efile extension ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Efile extension Ninguna parte de los beneficios está sujeta a impuestos. Efile extension Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Efile extension Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Efile extension     Sí. Efile extension Reste la línea 9 de la línea 8 13,500 11. Efile extension Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Efile extension 12,000 12. Efile extension Reste la línea 11 de la línea 10. Efile extension Si el resultado es cero o menos, anote “-0-”. Efile extension 1,500 13. Efile extension De las líneas 10 y 11, anote la que sea menor 12,000 14. Efile extension Anote la mitad de la línea 13. Efile extension 6,000 15. Efile extension De las líneas 2 y 14, anote la que sea menor 5,000 16. Efile extension Multiplique la línea 12 por 85% (0. Efile extension 85). Efile extension Si la línea 12 es cero, anote “-0-”. Efile extension 1,275 17. Efile extension Sume las líneas 15 y 16. Efile extension 6,275 18. Efile extension Multiplique la línea 1 por 85% (0. Efile extension 85). Efile extension 8,500 19. Efile extension Beneficios sujetos a impuestos. Efile extension De las líneas 17 y 18, anote la que sea menor. Efile extension Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Efile extension $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Efile extension José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Efile extension Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Efile extension Pagos por incapacidad. Efile extension   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Efile extension Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Efile extension Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Efile extension Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Efile extension Gastos por asuntos legales. Efile extension   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Efile extension   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Efile extension Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Efile extension Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Efile extension No use una hoja de trabajo en este caso. Efile extension Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Efile extension Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Efile extension Declaración conjunta. Efile extension   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Efile extension Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Efile extension Ejemplo. Efile extension Juan y María presentan una declaración conjunta para el año 2013. Efile extension Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Efile extension María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Efile extension Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Efile extension Reintegro de beneficios recibidos en un año anterior. Efile extension   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Efile extension Deducción de $3,000 o menos. Efile extension   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Efile extension Reclámela en la línea 23 del Anexo A (Formulario 1040). Efile extension Deducción de más de $3,000. Efile extension    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Efile extension Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Efile extension Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Efile extension Luego, vuelva a calcular el impuesto para ese año. Efile extension Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Efile extension Reste el resultado del apartado (c) del resultado del apartado (a). Efile extension Compare el impuesto calculado con los métodos (1) y (2). Efile extension Su impuesto para el año 2013 es la menor de las dos cantidades. Efile extension Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Efile extension Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Efile extension Marque el recuadro d y escriba “ I. Efile extension R. Efile extension C. Efile extension 1341 ” en el espacio al lado de ese recuadro. Efile extension Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Efile extension Prev  Up  Next   Home   More Online Publications