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Electronically File 2010 Taxes

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Electronically File 2010 Taxes

Electronically file 2010 taxes 5. Electronically file 2010 taxes   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. Electronically file 2010 taxes J-1 visa holders. Electronically file 2010 taxes Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. Electronically file 2010 taxes The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Electronically file 2010 taxes Resident aliens should get publications, forms, and instructions for U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens, because the information for filing returns for resident aliens is generally the same as for U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. Electronically file 2010 taxes Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. Electronically file 2010 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. Electronically file 2010 taxes S. Electronically file 2010 taxes Individual Income Tax Return 1040NR U. Electronically file 2010 taxes S. Electronically file 2010 taxes Nonresident Alien Income Tax Return 1040NR-EZ U. Electronically file 2010 taxes S. Electronically file 2010 taxes Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. Electronically file 2010 taxes Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Electronically file 2010 taxes If you have not previously established a fiscal tax year, your tax year is the calendar year. Electronically file 2010 taxes A calendar year is 12 consecutive months ending on December 31. Electronically file 2010 taxes If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. Electronically file 2010 taxes S. Electronically file 2010 taxes resident for any calendar year, you will be treated as a U. Electronically file 2010 taxes S. Electronically file 2010 taxes resident for any part of your fiscal year that falls within that calendar year. Electronically file 2010 taxes Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Electronically file 2010 taxes For an individual, this is a social security number (SSN). Electronically file 2010 taxes If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Electronically file 2010 taxes An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. Electronically file 2010 taxes You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business at any time during the year, An alien who has a U. Electronically file 2010 taxes S. Electronically file 2010 taxes office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). Electronically file 2010 taxes Social security number (SSN). Electronically file 2010 taxes   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. Electronically file 2010 taxes S. Electronically file 2010 taxes employment. Electronically file 2010 taxes   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. Electronically file 2010 taxes You can also download Form SS-5 from the SSA's website at www. Electronically file 2010 taxes socialsecurity. Electronically file 2010 taxes gov/ssnumber/ss5. Electronically file 2010 taxes htm. Electronically file 2010 taxes You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Electronically file 2010 taxes Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Electronically file 2010 taxes F-1 and M-1 visa holders. Electronically file 2010 taxes    If you are an F-1 or M-1 student, you must also show your Form I-20. Electronically file 2010 taxes For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Electronically file 2010 taxes socialsecurity. Electronically file 2010 taxes gov/pubs/10181. Electronically file 2010 taxes html. Electronically file 2010 taxes J-1 visa holders. Electronically file 2010 taxes   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Electronically file 2010 taxes For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Electronically file 2010 taxes socialsecurity. Electronically file 2010 taxes gov/pubs/10107. Electronically file 2010 taxes html. Electronically file 2010 taxes Individual taxpayer identification number (ITIN). Electronically file 2010 taxes   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Electronically file 2010 taxes For details on how to do so, see Form W-7 and its instructions. Electronically file 2010 taxes Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Electronically file 2010 taxes If you already have an ITIN, enter it wherever an SSN is required on your tax return. Electronically file 2010 taxes   An ITIN is for tax use only. Electronically file 2010 taxes It does not entitle you to social security benefits or change your employment or immigration status under U. Electronically file 2010 taxes S. Electronically file 2010 taxes law. Electronically file 2010 taxes   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. Electronically file 2010 taxes Employer identification number (EIN). Electronically file 2010 taxes   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Electronically file 2010 taxes To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Electronically file 2010 taxes Filing Status The amount of your tax depends on your filing status. Electronically file 2010 taxes Your filing status is important in determining whether you can take certain deductions and credits. Electronically file 2010 taxes The rules for determining your filing status are different for resident aliens and nonresident aliens. Electronically file 2010 taxes Resident Aliens Resident aliens can use the same filing statuses available to U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes See your form instructions or Publication 501 for more information on filing status. Electronically file 2010 taxes Married filing jointly. Electronically file 2010 taxes   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Electronically file 2010 taxes Qualifying widow(er). Electronically file 2010 taxes   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. Electronically file 2010 taxes This applies only if you could have filed a joint return with your spouse for the year your spouse died. Electronically file 2010 taxes Head of household. Electronically file 2010 taxes   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. Electronically file 2010 taxes You must be a resident alien for the entire tax year. Electronically file 2010 taxes   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. Electronically file 2010 taxes Note. Electronically file 2010 taxes   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. Electronically file 2010 taxes In that case, you will not be entitled to the credit. Electronically file 2010 taxes See Publication 596 for more information. Electronically file 2010 taxes Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Electronically file 2010 taxes If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Electronically file 2010 taxes Married nonresident alien. Electronically file 2010 taxes   Married nonresident aliens who are not married to U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes Exceptions. Electronically file 2010 taxes   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Electronically file 2010 taxes However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. Electronically file 2010 taxes S. Electronically file 2010 taxes national. Electronically file 2010 taxes See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Electronically file 2010 taxes U. Electronically file 2010 taxes S. Electronically file 2010 taxes national is defined later in this section under Qualifying widow(er) . Electronically file 2010 taxes   A nonresident alien generally cannot file as married filing jointly. Electronically file 2010 taxes However, a nonresident alien who is married to a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Electronically file 2010 taxes For information on these choices, see chapter 1. Electronically file 2010 taxes If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. Electronically file 2010 taxes Qualifying widow(er). Electronically file 2010 taxes   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. Electronically file 2010 taxes You were a resident of Canada, Mexico, or South Korea, or a U. Electronically file 2010 taxes S. Electronically file 2010 taxes national (defined later). Electronically file 2010 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Electronically file 2010 taxes You have a dependent child living with you. Electronically file 2010 taxes See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Electronically file 2010 taxes   A U. Electronically file 2010 taxes S. Electronically file 2010 taxes national is an individual who, although not a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen, owes his or her allegiance to the United States. Electronically file 2010 taxes U. Electronically file 2010 taxes S. Electronically file 2010 taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. Electronically file 2010 taxes S. Electronically file 2010 taxes nationals instead of U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes Head of household. Electronically file 2010 taxes   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Electronically file 2010 taxes However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . Electronically file 2010 taxes Note. Electronically file 2010 taxes   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. Electronically file 2010 taxes In that case, your spouse will not be entitled to the credit. Electronically file 2010 taxes See Publication 596 for more information. Electronically file 2010 taxes Estates and trusts. Electronically file 2010 taxes   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes Special rules for aliens from certain U. Electronically file 2010 taxes S. Electronically file 2010 taxes possessions. Electronically file 2010 taxes   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. Electronically file 2010 taxes Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Electronically file 2010 taxes For resident aliens, this includes income from sources both within and outside the United States. Electronically file 2010 taxes For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. Electronically file 2010 taxes S. Electronically file 2010 taxes sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Electronically file 2010 taxes Deductions Resident and nonresident aliens can claim similar deductions on their U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax returns. Electronically file 2010 taxes However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes Resident Aliens You can claim the same deductions allowed to U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens if you are a resident alien for the entire tax year. Electronically file 2010 taxes While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. Electronically file 2010 taxes You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Electronically file 2010 taxes Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Electronically file 2010 taxes You generally cannot claim deductions related to income that is not connected with your U. Electronically file 2010 taxes S. Electronically file 2010 taxes business activities. Electronically file 2010 taxes Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. Electronically file 2010 taxes Ordinary and necessary business expenses. Electronically file 2010 taxes   You can deduct all ordinary and necessary expenses in the operation of your U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business to the extent they relate to income effectively connected with that trade or business. Electronically file 2010 taxes The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Electronically file 2010 taxes For information about other business expenses, see Publication 535. Electronically file 2010 taxes Losses. Electronically file 2010 taxes   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Electronically file 2010 taxes to the extent that they relate to income that is effectively connected with a trade or business in the United States. Electronically file 2010 taxes Educator expenses. Electronically file 2010 taxes   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. Electronically file 2010 taxes For more information, see your tax form instructions. Electronically file 2010 taxes Individual retirement arrangement (IRA). Electronically file 2010 taxes   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Electronically file 2010 taxes But you must have taxable compensation effectively connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business to do so. Electronically file 2010 taxes A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Electronically file 2010 taxes If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Electronically file 2010 taxes ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Electronically file 2010 taxes But you can still make contributions to a traditional IRA even if you cannot deduct them. Electronically file 2010 taxes If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Electronically file 2010 taxes   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Electronically file 2010 taxes Moving expenses. Electronically file 2010 taxes   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. Electronically file 2010 taxes You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. Electronically file 2010 taxes Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. Electronically file 2010 taxes If you had no former job location, the new job location must be at least 50 miles from your former home. Electronically file 2010 taxes   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Electronically file 2010 taxes   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Electronically file 2010 taxes   For more information on the moving expense deduction, see Publication 521. Electronically file 2010 taxes Reimbursements. Electronically file 2010 taxes   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Electronically file 2010 taxes You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. Electronically file 2010 taxes For more information, see Publication 521. Electronically file 2010 taxes Moving expense or travel expense. Electronically file 2010 taxes   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. Electronically file 2010 taxes Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. Electronically file 2010 taxes Self-employed SEP, SIMPLE, and qualified retirement plans. Electronically file 2010 taxes   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. Electronically file 2010 taxes To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Electronically file 2010 taxes Penalty on early withdrawal of savings. Electronically file 2010 taxes   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Electronically file 2010 taxes Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Electronically file 2010 taxes However, if the interest income is effectively connected with your U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. Electronically file 2010 taxes Student loan interest expense. Electronically file 2010 taxes   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. Electronically file 2010 taxes Generally, you can claim the deduction if all the following requirements are met. Electronically file 2010 taxes Your filing status is any filing status except married filing separately. Electronically file 2010 taxes Your modified adjusted gross income is less than $75,000. Electronically file 2010 taxes No one else is claiming an exemption for you on his or her 2013 tax return. Electronically file 2010 taxes You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. Electronically file 2010 taxes The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. Electronically file 2010 taxes The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Electronically file 2010 taxes The person for whom the expenses were paid or incurred was an eligible student. Electronically file 2010 taxes Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Electronically file 2010 taxes For more information, see Publication 970, Tax Benefits for Education. Electronically file 2010 taxes Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax return. Electronically file 2010 taxes Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax purposes and was not the dependent of another taxpayer. Electronically file 2010 taxes You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. Electronically file 2010 taxes You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Electronically file 2010 taxes Get Publication 501 for more information. Electronically file 2010 taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Electronically file 2010 taxes See Identification Number, earlier. Electronically file 2010 taxes Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). Electronically file 2010 taxes You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Electronically file 2010 taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Electronically file 2010 taxes See Identification Number, earlier. Electronically file 2010 taxes Residents of Mexico or Canada or U. Electronically file 2010 taxes S. Electronically file 2010 taxes nationals. Electronically file 2010 taxes   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax purposes and cannot be claimed as the dependent on another U. Electronically file 2010 taxes S. Electronically file 2010 taxes taxpayer's return. Electronically file 2010 taxes In addition, you can claim exemptions for your dependents who meet certain tests. Electronically file 2010 taxes Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens to determine who is a dependent and for which dependents exemptions can be claimed. Electronically file 2010 taxes See Publication 501 for these rules. Electronically file 2010 taxes For purposes of these rules, dependents who are U. Electronically file 2010 taxes S. Electronically file 2010 taxes nationals meet the citizenship test discussed in Publication 501. Electronically file 2010 taxes Residents of South Korea. Electronically file 2010 taxes   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Electronically file 2010 taxes The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. Electronically file 2010 taxes S. Electronically file 2010 taxes source gross income effectively connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business for the tax year to the alien's entire income from all sources during the tax year. Electronically file 2010 taxes Example. Electronically file 2010 taxes Mr. Electronically file 2010 taxes Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Electronically file 2010 taxes During the tax year he receives U. Electronically file 2010 taxes S. Electronically file 2010 taxes compensation of $18,000. Electronically file 2010 taxes He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes Thus, his total income for the year is $24,000. Electronically file 2010 taxes Mr. Electronically file 2010 taxes Park meets all requirements for claiming exemptions for his spouse and two children. Electronically file 2010 taxes The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. Electronically file 2010 taxes   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. Electronically file 2010 taxes   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. Electronically file 2010 taxes S. Electronically file 2010 taxes taxpayer's return. Electronically file 2010 taxes   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes See Publication 501 for these rules. Electronically file 2010 taxes   List your spouse and dependents on line 7c of Form 1040NR. Electronically file 2010 taxes Enter the total on the appropriate line to the right of line 7c. Electronically file 2010 taxes Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Electronically file 2010 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes Resident Aliens You can claim the same itemized deductions as U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens, using Schedule A of Form 1040. Electronically file 2010 taxes These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. Electronically file 2010 taxes If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Electronically file 2010 taxes For further information, see Form 1040 and instructions. Electronically file 2010 taxes Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes These deductions include state and local income taxes, charitable contributions to U. Electronically file 2010 taxes S. Electronically file 2010 taxes organizations, casualty and theft losses, and miscellaneous deductions. Electronically file 2010 taxes Use Schedule A of Form 1040NR to claim itemized deductions. Electronically file 2010 taxes If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Electronically file 2010 taxes If you are claiming any other itemized deduction, you must file Form 1040NR. Electronically file 2010 taxes Standard deduction. Electronically file 2010 taxes   Nonresident aliens cannot claim the standard deduction. Electronically file 2010 taxes However, see Students and business apprentices from India , next. Electronically file 2010 taxes Students and business apprentices from India. Electronically file 2010 taxes   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. Electronically file 2010 taxes You can claim the standard deduction provided you do not claim itemized deductions. Electronically file 2010 taxes   Use Worksheet 5-1 to figure your standard deduction. Electronically file 2010 taxes If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Electronically file 2010 taxes State and local income taxes. Electronically file 2010 taxes   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. Electronically file 2010 taxes If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. Electronically file 2010 taxes Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. Electronically file 2010 taxes See Recoveries in Publication 525 for details on how to figure the amount to include in income. Electronically file 2010 taxes Charitable contributions. Electronically file 2010 taxes   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Electronically file 2010 taxes Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Electronically file 2010 taxes Certain organizations that promote national or international amateur sports competition are also qualified organizations. Electronically file 2010 taxes Foreign organizations. Electronically file 2010 taxes   Contributions made directly to a foreign organization are not deductible. Electronically file 2010 taxes However, you can deduct contributions to a U. Electronically file 2010 taxes S. Electronically file 2010 taxes organization that transfers funds to a charitable foreign organization if the U. Electronically file 2010 taxes S. Electronically file 2010 taxes organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Electronically file 2010 taxes S. Electronically file 2010 taxes organization. Electronically file 2010 taxes   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Electronically file 2010 taxes Worksheet 5-1. Electronically file 2010 taxes 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Electronically file 2010 taxes If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Electronically file 2010 taxes You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Electronically file 2010 taxes 1 Enter the amount shown below for your filing status. Electronically file 2010 taxes           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Electronically file 2010 taxes           2 Can you be claimed as a dependent on someone else's U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax return?  No. Electronically file 2010 taxes Enter the amount from line 1 on line 4. Electronically file 2010 taxes Skip line 3 and go to line 5. Electronically file 2010 taxes   Yes. Electronically file 2010 taxes Go to line 3. Electronically file 2010 taxes         3 Is your earned income* more than $650?           Yes. Electronically file 2010 taxes Add $350 to your earned income. Electronically file 2010 taxes Enter the total. Electronically file 2010 taxes           No. Electronically file 2010 taxes Enter $1,000 3. Electronically file 2010 taxes       4 Enter the smaller of line 1 or line 3 4. Electronically file 2010 taxes   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Electronically file 2010 taxes If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Electronically file 2010 taxes Otherwise, enter -0- 5. Electronically file 2010 taxes   6 Add lines 4 and 5. Electronically file 2010 taxes Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Electronically file 2010 taxes Print “Standard Deduction Allowed Under U. Electronically file 2010 taxes S. Electronically file 2010 taxes –India Income Tax Treaty” in the space to the left of these lines. Electronically file 2010 taxes This is your standard deduction for 2013. Electronically file 2010 taxes 6. Electronically file 2010 taxes   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Electronically file 2010 taxes It also includes any amount received as a scholarship that you must include in your income. Electronically file 2010 taxes Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). Electronically file 2010 taxes Contributions from which you benefit. Electronically file 2010 taxes   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Electronically file 2010 taxes   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. Electronically file 2010 taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Electronically file 2010 taxes Cash contributions. Electronically file 2010 taxes   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. Electronically file 2010 taxes The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Electronically file 2010 taxes   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). Electronically file 2010 taxes If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Electronically file 2010 taxes Noncash contributions. Electronically file 2010 taxes   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Electronically file 2010 taxes See Publication 526 for details. Electronically file 2010 taxes For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. Electronically file 2010 taxes If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. Electronically file 2010 taxes If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Electronically file 2010 taxes If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Electronically file 2010 taxes You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Electronically file 2010 taxes See Form 8283 and its instructions for details. Electronically file 2010 taxes Contributions of appreciated property. Electronically file 2010 taxes   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Electronically file 2010 taxes However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Electronically file 2010 taxes Your basis in the property is generally what you paid for it. Electronically file 2010 taxes If you need more information about basis, get Publication 551, Basis of Assets. Electronically file 2010 taxes   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Electronically file 2010 taxes For information about these rules, see Publication 526. Electronically file 2010 taxes Limit. Electronically file 2010 taxes   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. Electronically file 2010 taxes For a discussion of limits on charitable contributions and other information, get Publication 526. Electronically file 2010 taxes Casualty and theft losses. Electronically file 2010 taxes   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes The property can be personal use property or income-producing property not connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business. Electronically file 2010 taxes The property must be located in the United States at the time of the casualty or theft. Electronically file 2010 taxes You can deduct theft losses only in the year in which you discover the loss. Electronically file 2010 taxes   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. Electronically file 2010 taxes The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Electronically file 2010 taxes   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Electronically file 2010 taxes If you do not, you cannot deduct this loss as a casualty or theft loss. Electronically file 2010 taxes   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Electronically file 2010 taxes Losses from personal use property. Electronically file 2010 taxes    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Electronically file 2010 taxes You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. Electronically file 2010 taxes Losses from income-producing property. Electronically file 2010 taxes   These losses are not subject to the limitations that apply to personal use property. Electronically file 2010 taxes Use Section B of Form 4684 to figure your deduction for these losses. Electronically file 2010 taxes Job expenses and other miscellaneous deductions. Electronically file 2010 taxes   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Electronically file 2010 taxes Generally, the allowable deductions must be related to effectively connected income. Electronically file 2010 taxes Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). Electronically file 2010 taxes   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Electronically file 2010 taxes For more information on miscellaneous deductions, see the instructions for Form 1040NR. Electronically file 2010 taxes Travel expenses. Electronically file 2010 taxes   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Electronically file 2010 taxes Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Electronically file 2010 taxes You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. Electronically file 2010 taxes   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. Electronically file 2010 taxes You cannot deduct travel expenses for other members of your family or party. Electronically file 2010 taxes Deductible travel expenses. Electronically file 2010 taxes   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Electronically file 2010 taxes , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. Electronically file 2010 taxes You generally can deduct only 50% of unreimbursed meal expenses. Electronically file 2010 taxes The standard meal allowance rates for high-cost areas are available at www. Electronically file 2010 taxes gsa. Electronically file 2010 taxes gov/perdiem. Electronically file 2010 taxes The rates for other areas are in Publication 463. Electronically file 2010 taxes   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Electronically file 2010 taxes Expenses allocable to U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax-exempt income. Electronically file 2010 taxes   You cannot deduct an expense, or part of an expense, that is allocable to U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax-exempt income, including income exempt by tax treaty. Electronically file 2010 taxes Example. Electronically file 2010 taxes Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Electronically file 2010 taxes S. Electronically file 2010 taxes company. Electronically file 2010 taxes During her stay in the United States, she received a salary of $8,000 from her Polish employer. Electronically file 2010 taxes She received no other U. Electronically file 2010 taxes S. Electronically file 2010 taxes source income. Electronically file 2010 taxes She spent $3,000 on travel expenses, of which $1,000 were for meals. Electronically file 2010 taxes None of these expenses were reimbursed. Electronically file 2010 taxes Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax. Electronically file 2010 taxes In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Electronically file 2010 taxes She must reduce the remaining $2,500 of travel expenses by 62. Electronically file 2010 taxes 5% ($1,563) because 62. Electronically file 2010 taxes 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Electronically file 2010 taxes She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Electronically file 2010 taxes She completes the remaining lines according to the instructions for Schedule A. Electronically file 2010 taxes More information. Electronically file 2010 taxes   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Electronically file 2010 taxes Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. Electronically file 2010 taxes Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizens. Electronically file 2010 taxes The following items are some of the credits you may be able to claim. Electronically file 2010 taxes Foreign tax credit. Electronically file 2010 taxes   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Electronically file 2010 taxes You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Electronically file 2010 taxes To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. Electronically file 2010 taxes   For more information, get Publication 514, Foreign Tax Credit for Individuals. Electronically file 2010 taxes Child and dependent care credit. Electronically file 2010 taxes   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Electronically file 2010 taxes Generally, you must be able to claim an exemption for your dependent. Electronically file 2010 taxes   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Electronically file 2010 taxes Credit for the elderly or the disabled. Electronically file 2010 taxes   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Electronically file 2010 taxes For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Electronically file 2010 taxes Education credits. Electronically file 2010 taxes   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Electronically file 2010 taxes There are two education credits: the American Opportunity Credit and the lifetime learning credit. Electronically file 2010 taxes You cannot claim these credits if you are married filing separately. Electronically file 2010 taxes Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Electronically file 2010 taxes For more information, see Publication 970. Electronically file 2010 taxes Retirement savings contributions credit. Electronically file 2010 taxes   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Electronically file 2010 taxes You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). Electronically file 2010 taxes Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Electronically file 2010 taxes For more information, see Publication 590. Electronically file 2010 taxes Child tax credit. Electronically file 2010 taxes   You may be able to take this credit if you have a qualifying child. Electronically file 2010 taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Electronically file 2010 taxes Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Electronically file 2010 taxes Is a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen, a U. Electronically file 2010 taxes S. Electronically file 2010 taxes national, or a resident alien. Electronically file 2010 taxes Did not provide over half of his or her own support for 2013. Electronically file 2010 taxes Lived with you more than half of 2013. Electronically file 2010 taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Electronically file 2010 taxes Is claimed as a dependent on your return. Electronically file 2010 taxes An adopted child is always treated as your own child. Electronically file 2010 taxes An adopted child includes a child lawfully placed with you for legal adoption. Electronically file 2010 taxes   See your form instructions for additional details. Electronically file 2010 taxes Adoption credit. Electronically file 2010 taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Electronically file 2010 taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Electronically file 2010 taxes To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Electronically file 2010 taxes Earned income credit. Electronically file 2010 taxes   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). Electronically file 2010 taxes If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. Electronically file 2010 taxes If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. Electronically file 2010 taxes If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. Electronically file 2010 taxes You cannot claim the earned income credit if your filing status is married filing separately. Electronically file 2010 taxes    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Electronically file 2010 taxes You cannot claim the credit using an ITIN. Electronically file 2010 taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Electronically file 2010 taxes An example of a federally funded benefit is Medicaid. Electronically file 2010 taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Electronically file 2010 taxes Other information. Electronically file 2010 taxes   There are other eligibility rules that are not discussed here. Electronically file 2010 taxes For more information, get Publication 596, Earned Income Credit. Electronically file 2010 taxes Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Electronically file 2010 taxes You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Electronically file 2010 taxes Credits Credits are allowed only if you receive effectively connected income. Electronically file 2010 taxes You may be able to claim some of the following credits. Electronically file 2010 taxes Foreign tax credit. Electronically file 2010 taxes   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. Electronically file 2010 taxes S. Electronically file 2010 taxes possession on that income. Electronically file 2010 taxes   If you do not have foreign source income effectively connected with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes trade or business, you cannot claim credits against your U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax for taxes paid or accrued to a foreign country or U. Electronically file 2010 taxes S. Electronically file 2010 taxes possession. Electronically file 2010 taxes   You cannot take any credit for taxes imposed by a foreign country or U. Electronically file 2010 taxes S. Electronically file 2010 taxes possession on your U. Electronically file 2010 taxes S. Electronically file 2010 taxes source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Electronically file 2010 taxes   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Electronically file 2010 taxes See Publication 514 for more information. Electronically file 2010 taxes Child and dependent care credit. Electronically file 2010 taxes   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. Electronically file 2010 taxes Generally, you must be able to claim an exemption for your dependent. Electronically file 2010 taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). Electronically file 2010 taxes   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Electronically file 2010 taxes Earned income generally means wages, salaries, and professional fees for personal services performed. Electronically file 2010 taxes   For more information, get Publication 503. Electronically file 2010 taxes Education credits. Electronically file 2010 taxes   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Electronically file 2010 taxes However, if you are married and choose to file a joint return with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Electronically file 2010 taxes Retirement savings contributions credit. Electronically file 2010 taxes   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Electronically file 2010 taxes You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Electronically file 2010 taxes Use Form 8880 to figure the credit. Electronically file 2010 taxes For more information, see Publication 590. Electronically file 2010 taxes Child tax credit. Electronically file 2010 taxes   You may be able to take this credit if you have a qualifying child. Electronically file 2010 taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Electronically file 2010 taxes Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Electronically file 2010 taxes Is a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen, a U. Electronically file 2010 taxes S. Electronically file 2010 taxes national, or a resident alien. Electronically file 2010 taxes Did not provide over half of his or her own support for 2013. Electronically file 2010 taxes Lived with you more than half of 2013. Electronically file 2010 taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Electronically file 2010 taxes Is claimed as a dependent on your return. Electronically file 2010 taxes An adopted child is always treated as your own child. Electronically file 2010 taxes An adopted child includes a child lawfully placed with you for legal adoption. Electronically file 2010 taxes   See your form instructions for additional details. Electronically file 2010 taxes Adoption credit. Electronically file 2010 taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Electronically file 2010 taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Electronically file 2010 taxes To claim the adoption credit, file Form 8839 with your Form 1040NR. Electronically file 2010 taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Electronically file 2010 taxes Credit for prior year minimum tax. Electronically file 2010 taxes   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. Electronically file 2010 taxes Earned income credit. Electronically file 2010 taxes   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Electronically file 2010 taxes However, if you are married and choose to file a joint return with a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Electronically file 2010 taxes    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Electronically file 2010 taxes You cannot claim the credit using an ITIN. Electronically file 2010 taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. Electronically file 2010 taxes An example of a federally funded benefit is Medicaid. Electronically file 2010 taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Electronically file 2010 taxes   See Publication 596 for more information on the credit. Electronically file 2010 taxes Tax Withheld You can claim the tax withheld during the year as a payment against your U. Electronically file 2010 taxes S. Electronically file 2010 taxes tax. Electronically file 2010 taxes You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Electronically file 2010 taxes The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Electronically file 2010 taxes Withholding from wages. Electronically file 2010 taxes   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax liability for the same year. Electronically file 2010 taxes You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. Electronically file 2010 taxes Excess social security tax withheld. Electronically file 2010 taxes   If you have two or more employers, you may be able to claim a credit against your U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax liability for social security tax withheld in excess of the maximum required. Electronically file 2010 taxes See Social Security and Medicare Taxes in chapter 8 for more information. Electronically file 2010 taxes Additional Medicare Tax. Electronically file 2010 taxes   Your employer is responsible for withholding the 0. Electronically file 2010 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Electronically file 2010 taxes If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. Electronically file 2010 taxes Tax paid on undistributed long-term capital gains. Electronically file 2010 taxes   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. Electronically file 2010 taxes You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Electronically file 2010 taxes Tax withheld at the source. Electronically file 2010 taxes   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Electronically file 2010 taxes Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Electronically file 2010 taxes Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Electronically file 2010 taxes Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Electronically file 2010 taxes Tax withheld on partnership income. Electronically file 2010 taxes   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. Electronically file 2010 taxes The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Electronically file 2010 taxes A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Electronically file 2010 taxes In this case, the partnership will give you a statement on Form 1042-S. Electronically file 2010 taxes Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Electronically file 2010 taxes Claiming tax withheld on your return. Electronically file 2010 taxes   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Electronically file 2010 taxes The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Electronically file 2010 taxes Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. Electronically file 2010 taxes You should file Form 1040 and report all income from sources both in and outside the United States. Electronically file 2010 taxes However, you can exclude the income discussed in the following paragraphs. Electronically file 2010 taxes For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Electronically file 2010 taxes For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. Electronically file 2010 taxes There are also limits on what deductions and credits are allowed. Electronically file 2010 taxes See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Electronically file 2010 taxes Residents of Puerto Rico. Electronically file 2010 taxes   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). Electronically file 2010 taxes   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. Electronically file 2010 taxes You must also make your first payment of estimated tax by June 15. Electronically file 2010 taxes You cannot file a joint income tax return or make joint payments of estimated tax. Electronically file 2010 taxes However, if you are married to a U. Electronically file 2010 taxes S. Electronically file 2010 taxes citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Electronically file 2010 taxes   If you earn wages subject to withholding, your U. Electronically file 2010 taxes S. Electronically file 2010 taxes income tax return is due by April 15. Electronically file 2010 taxes Your first payment of estimated tax is also due by April 15. Electronically file 2010 taxes For information on withholding and estimated tax, see chapter 8 . Electronically file 2010 taxes Residents of American Samoa. Electronically file 2010 taxes   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. Electronically file 2010 taxes S. Electronically file 2010 taxes government or any of its agencies). Electronically file 2010 taxes An employee of the American Samoan government is not considered an employee of the U. Electronically file 2010 taxes S. Electronically file 2010 taxes government or any of its agencies for purposes of the exclusion. Electronically file 2010 taxes For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Electronically file 2010 taxes S. Electronically file 2010 taxes Possessions. Electronically file 2010 taxes Prev  Up  Next   Home   More Online Publications
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Electronically file 2010 taxes 28. Electronically file 2010 taxes   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. Electronically file 2010 taxes  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. Electronically file 2010 taxes Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Electronically file 2010 taxes Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. Electronically file 2010 taxes Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. Electronically file 2010 taxes Deducciones no sujetas al límite del 2%. Electronically file 2010 taxes Gastos que no se pueden deducir. Electronically file 2010 taxes Tiene que guardar documentación para verificar sus deducciones. Electronically file 2010 taxes Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. Electronically file 2010 taxes Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. Electronically file 2010 taxes Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Electronically file 2010 taxes Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. Electronically file 2010 taxes Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. Electronically file 2010 taxes Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. Electronically file 2010 taxes Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. Electronically file 2010 taxes Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. Electronically file 2010 taxes Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). Electronically file 2010 taxes Costos de la preparación de la declaración de impuestos (línea 22). Electronically file 2010 taxes Otros gastos (línea 23). Electronically file 2010 taxes Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. Electronically file 2010 taxes Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. Electronically file 2010 taxes Un gasto es necesario si es adecuado y útil para su negocio. Electronically file 2010 taxes Un gasto no tiene que ser obligatorio para considerarse necesario. Electronically file 2010 taxes A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. Electronically file 2010 taxes Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. Electronically file 2010 taxes Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. Electronically file 2010 taxes Educación relacionada con el trabajo. Electronically file 2010 taxes (Vea el capítulo 27). Electronically file 2010 taxes Honorarios legales relacionados con su trabajo. Electronically file 2010 taxes Licencias y tarifas reglamentarias. Electronically file 2010 taxes Primas de seguro contra negligencia profesional. Electronically file 2010 taxes Exámenes médicos requeridos por un empleador. Electronically file 2010 taxes Impuestos sobre una profesión u ocupación. Electronically file 2010 taxes Pasaporte para un viaje de negocios. Electronically file 2010 taxes Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. Electronically file 2010 taxes Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. Electronically file 2010 taxes (Vea el capítulo 26). Electronically file 2010 taxes Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. Electronically file 2010 taxes Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. Electronically file 2010 taxes Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. Electronically file 2010 taxes Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. Electronically file 2010 taxes Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. Electronically file 2010 taxes Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. Electronically file 2010 taxes Actividades políticas y de cabildeo. Electronically file 2010 taxes   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. Electronically file 2010 taxes Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. Electronically file 2010 taxes Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. Electronically file 2010 taxes Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. Electronically file 2010 taxes Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. Electronically file 2010 taxes No obstante, ninguno puede deducir más de $250 como gastos calificados. Electronically file 2010 taxes Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. Electronically file 2010 taxes Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. Electronically file 2010 taxes Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. Electronically file 2010 taxes Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. Electronically file 2010 taxes Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. Electronically file 2010 taxes Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. Electronically file 2010 taxes Cuotas de agencias de colocación y empleo. Electronically file 2010 taxes   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. Electronically file 2010 taxes Si el empleador le devuelve dinero. Electronically file 2010 taxes   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. Electronically file 2010 taxes (Vea Recuperaciones de Fondos en el capítulo 12). Electronically file 2010 taxes Si el empleador le paga a la agencia de empleo. Electronically file 2010 taxes   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. Electronically file 2010 taxes Currículum vitae. Electronically file 2010 taxes   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. Electronically file 2010 taxes Gastos de viaje y transporte. Electronically file 2010 taxes   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. Electronically file 2010 taxes Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. Electronically file 2010 taxes Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. Electronically file 2010 taxes   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. Electronically file 2010 taxes   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. Electronically file 2010 taxes La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. Electronically file 2010 taxes Vea el capítulo 26 para más información. Electronically file 2010 taxes Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. Electronically file 2010 taxes Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. Electronically file 2010 taxes Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. Electronically file 2010 taxes Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. Electronically file 2010 taxes Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. Electronically file 2010 taxes Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. Electronically file 2010 taxes Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. Electronically file 2010 taxes No obstante, no puede deducir los costos de viajes como una forma de educación. Electronically file 2010 taxes Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. Electronically file 2010 taxes Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. Electronically file 2010 taxes Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. Electronically file 2010 taxes Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. Electronically file 2010 taxes También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. Electronically file 2010 taxes No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. Electronically file 2010 taxes Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. Electronically file 2010 taxes Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. Electronically file 2010 taxes Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. Electronically file 2010 taxes Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. Electronically file 2010 taxes La ropa no es adecuada para uso cotidiano. Electronically file 2010 taxes No es suficiente usar ropa distintiva. Electronically file 2010 taxes Su empleador tiene que requerir específicamente esa ropa. Electronically file 2010 taxes Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. Electronically file 2010 taxes La ropa no puede servir para reemplazar su ropa habitual. Electronically file 2010 taxes Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. Electronically file 2010 taxes ). Electronically file 2010 taxes Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. Electronically file 2010 taxes Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. Electronically file 2010 taxes Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. Electronically file 2010 taxes Ropa de protección. Electronically file 2010 taxes   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. Electronically file 2010 taxes   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. Electronically file 2010 taxes Uniformes militares. Electronically file 2010 taxes   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. Electronically file 2010 taxes Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. Electronically file 2010 taxes Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. Electronically file 2010 taxes   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. Electronically file 2010 taxes   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. Electronically file 2010 taxes Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. Electronically file 2010 taxes De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. Electronically file 2010 taxes Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. Electronically file 2010 taxes También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. Electronically file 2010 taxes Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. Electronically file 2010 taxes En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. Electronically file 2010 taxes Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. Electronically file 2010 taxes Algunos de estos gastos se explican más adelante. Electronically file 2010 taxes Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. Electronically file 2010 taxes Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. Electronically file 2010 taxes Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. Electronically file 2010 taxes Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. Electronically file 2010 taxes Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. Electronically file 2010 taxes Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. Electronically file 2010 taxes Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. Electronically file 2010 taxes Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. Electronically file 2010 taxes Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. Electronically file 2010 taxes Dichos cargos son deducibles en el año en que se paguen. Electronically file 2010 taxes Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). Electronically file 2010 taxes Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). Electronically file 2010 taxes Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. Electronically file 2010 taxes Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. Electronically file 2010 taxes No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. Electronically file 2010 taxes Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. Electronically file 2010 taxes Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Electronically file 2010 taxes Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. Electronically file 2010 taxes Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. Electronically file 2010 taxes Tiene que agregar el cargo al costo de los bienes. Electronically file 2010 taxes No puede deducir el cargo que pague a un agente de bolsa para vender valores. Electronically file 2010 taxes Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. Electronically file 2010 taxes Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. Electronically file 2010 taxes Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. Electronically file 2010 taxes Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. Electronically file 2010 taxes Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. Electronically file 2010 taxes Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. Electronically file 2010 taxes Las deducciones de dichas entidades se traspasan a los socios o accionistas. Electronically file 2010 taxes Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. Electronically file 2010 taxes Ejemplo. Electronically file 2010 taxes Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. Electronically file 2010 taxes El club se considera una sociedad colectiva. Electronically file 2010 taxes Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. Electronically file 2010 taxes En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. Electronically file 2010 taxes No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. Electronically file 2010 taxes Fondos mutuos de oferta pública. Electronically file 2010 taxes   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. Electronically file 2010 taxes Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. Electronically file 2010 taxes   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). Electronically file 2010 taxes Esta cifra neta es la cantidad que declara como ingresos. Electronically file 2010 taxes Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. Electronically file 2010 taxes Declaraciones informativas. Electronically file 2010 taxes   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. Electronically file 2010 taxes Sociedades colectivas y de tipo S. Electronically file 2010 taxes   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. Electronically file 2010 taxes Fondos mutuos que no son de oferta pública. Electronically file 2010 taxes   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. Electronically file 2010 taxes Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. Electronically file 2010 taxes Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. Electronically file 2010 taxes Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. Electronically file 2010 taxes También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. Electronically file 2010 taxes Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. Electronically file 2010 taxes Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). Electronically file 2010 taxes Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. Electronically file 2010 taxes Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. Electronically file 2010 taxes Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. Electronically file 2010 taxes Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. Electronically file 2010 taxes Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. Electronically file 2010 taxes Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. Electronically file 2010 taxes Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. Electronically file 2010 taxes No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. Electronically file 2010 taxes Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. Electronically file 2010 taxes Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. Electronically file 2010 taxes Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. Electronically file 2010 taxes Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. Electronically file 2010 taxes Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. Electronically file 2010 taxes No están sujetas al límite del 2%. Electronically file 2010 taxes Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. Electronically file 2010 taxes Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). Electronically file 2010 taxes Prima amortizable de bonos tributables. Electronically file 2010 taxes Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. Electronically file 2010 taxes Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. Electronically file 2010 taxes Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. Electronically file 2010 taxes Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. Electronically file 2010 taxes Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. Electronically file 2010 taxes Pérdidas por estafas de inversiones engañosas tipo Ponzi. Electronically file 2010 taxes Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. Electronically file 2010 taxes Reintegros de más de $3,000 por la reclamación de un derecho. Electronically file 2010 taxes Inversión no recuperada en una anualidad. Electronically file 2010 taxes Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. Electronically file 2010 taxes Puede optar por amortizar la prima de bonos tributables. Electronically file 2010 taxes Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. Electronically file 2010 taxes Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. Electronically file 2010 taxes Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. Electronically file 2010 taxes Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). Electronically file 2010 taxes Primero, declare la pérdida en la Sección B del Formulario 4684. Electronically file 2010 taxes Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. Electronically file 2010 taxes Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. Electronically file 2010 taxes Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. Electronically file 2010 taxes Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. Electronically file 2010 taxes Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. Electronically file 2010 taxes Vea la Publicación 559, en inglés, para obtener más información. Electronically file 2010 taxes Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. Electronically file 2010 taxes Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. Electronically file 2010 taxes No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. Electronically file 2010 taxes No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. Electronically file 2010 taxes Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. Electronically file 2010 taxes Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. Electronically file 2010 taxes Diario de ganancias y pérdidas. Electronically file 2010 taxes Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. Electronically file 2010 taxes Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. Electronically file 2010 taxes El nombre y la dirección o ubicación del establecimiento de apuestas. Electronically file 2010 taxes Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. Electronically file 2010 taxes La (o las) cantidad(es) que ganó o perdió. Electronically file 2010 taxes Vea la Publicación 529, en inglés, para información adicional. Electronically file 2010 taxes Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. Electronically file 2010 taxes Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. Electronically file 2010 taxes Personas que trabajan por cuenta propia. Electronically file 2010 taxes   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. Electronically file 2010 taxes Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. Electronically file 2010 taxes No está sujeto a las limitaciones de actividades pasivas. Electronically file 2010 taxes Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. Electronically file 2010 taxes Vea Reintegros en el capítulo 12, para más información. Electronically file 2010 taxes Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. Electronically file 2010 taxes Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. Electronically file 2010 taxes Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. Electronically file 2010 taxes Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. Electronically file 2010 taxes Luego, se explican en mayor detalle los gastos no deducibles adicionales. Electronically file 2010 taxes Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. Electronically file 2010 taxes Gastos de entierro o funeral, incluido el costo de la tumba. Electronically file 2010 taxes Gastos de capital. Electronically file 2010 taxes Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. Electronically file 2010 taxes Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. Electronically file 2010 taxes Reparaciones, seguro y alquiler de la vivienda. Electronically file 2010 taxes Sobornos y comisiones clandestinas. Electronically file 2010 taxes Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. Electronically file 2010 taxes Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. Electronically file 2010 taxes Primas de seguro personal por incapacidad. Electronically file 2010 taxes Gastos personales, de vida o familiares. Electronically file 2010 taxes Valor de salarios no recibidos o período de vacaciones no utilizadas. Electronically file 2010 taxes Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. Electronically file 2010 taxes Vea el capítulo 36. Electronically file 2010 taxes Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. Electronically file 2010 taxes Estos incluyen cargos de calificación e inscripción para las elecciones primarias. Electronically file 2010 taxes Honorarios legales. Electronically file 2010 taxes   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. Electronically file 2010 taxes Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. Electronically file 2010 taxes Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. Electronically file 2010 taxes Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. Electronically file 2010 taxes No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. Electronically file 2010 taxes No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. Electronically file 2010 taxes Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). Electronically file 2010 taxes Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. Electronically file 2010 taxes Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. Electronically file 2010 taxes Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). Electronically file 2010 taxes Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. Electronically file 2010 taxes Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. Electronically file 2010 taxes Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. Electronically file 2010 taxes Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. Electronically file 2010 taxes Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. Electronically file 2010 taxes Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. Electronically file 2010 taxes Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. Electronically file 2010 taxes Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. Electronically file 2010 taxes Consulte el capítulo 18 para información sobre la pensión alimenticia. Electronically file 2010 taxes Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. Electronically file 2010 taxes Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. Electronically file 2010 taxes Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. Electronically file 2010 taxes Cuotas usadas para cabildeo. Electronically file 2010 taxes   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. Electronically file 2010 taxes Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. Electronically file 2010 taxes Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. Electronically file 2010 taxes Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. Electronically file 2010 taxes Vea el capítulo 25. Electronically file 2010 taxes Ejemplo. Electronically file 2010 taxes Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Electronically file 2010 taxes El diamante se cae del anillo y nunca lo pudo encontrar. Electronically file 2010 taxes La pérdida del diamante es un hecho fortuito. Electronically file 2010 taxes Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. Electronically file 2010 taxes Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. Electronically file 2010 taxes Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. Electronically file 2010 taxes Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. Electronically file 2010 taxes Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. Electronically file 2010 taxes Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. Electronically file 2010 taxes Demanda por incumplimiento de promesa de matrimonio. Electronically file 2010 taxes Cargos civiles o penales derivados de una relación personal. Electronically file 2010 taxes Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. Electronically file 2010 taxes Preparación de un título (o defensa o perfeccionamiento de un título). Electronically file 2010 taxes Preparación de un testamento. Electronically file 2010 taxes Reclamaciones de propiedad o liquidación de propiedad en un divorcio. Electronically file 2010 taxes No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. Electronically file 2010 taxes Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. Electronically file 2010 taxes Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. Electronically file 2010 taxes Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. Electronically file 2010 taxes Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. Electronically file 2010 taxes Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. Electronically file 2010 taxes Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. Electronically file 2010 taxes Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. Electronically file 2010 taxes Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. Electronically file 2010 taxes Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. Electronically file 2010 taxes No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. Electronically file 2010 taxes Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. Electronically file 2010 taxes No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. Electronically file 2010 taxes Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. Electronically file 2010 taxes Ejemplo. Electronically file 2010 taxes Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. Electronically file 2010 taxes Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. Electronically file 2010 taxes No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. Electronically file 2010 taxes Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. Electronically file 2010 taxes Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). Electronically file 2010 taxes Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. Electronically file 2010 taxes Vea el capítulo 26 para más información sobre gastos de viaje deducibles. Electronically file 2010 taxes Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. Electronically file 2010 taxes Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. Electronically file 2010 taxes Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. Electronically file 2010 taxes Prev  Up  Next   Home   More Online Publications