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

IRS e-File to Remain Open through Oct. 31 for Victims of Hurricane Irene

Updated 9/14/11 to include Herkimer county.
Updated 9/12/11 to include Bronx, Kings, Queens and Richmond counties.
Updated 9/911 to include Columbia, Putnam and Washington counties.
Updated 9/6/11 to include Clinton, Montgomery, Orange, Otsego, Rockland, Saratoga, Sullivan, Suffolk and Warren counties.
Updated 9/2/11 to include Nassau, Rensselaer and Westchester counties.

NY-2011-34, Sept. 1, 2011

NEW YORK — Victims of Hurricane Irene that began on Aug. 26, 2011, in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26 and on or before Oct. 31 have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

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The File State Tax Online

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